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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 Project................................................................................................................................................................................ 45 2017 Capital Equipment Projections ...................................................................................................................................................... 46 Land Acquisitions ...................................................................................................................................................................................... 48 Expenditure Appropriation Summary by Fund ..................................................................................................................................... 49 Expenditure Appropriation Summary by Department .......................................................................................................................... 50 Staffing ........................................................................................................................................................................................................ 54 DEPARTMENTAL INFORMATION ..................................................................................................................................................... 56 Department Descriptions, Goals and Objectives, Performance Measures and Budgets ..................................................................... 57 Office of the Director .............................................................................................................................................................................. 57 Finance Division ..................................................................................................................................................................................... 57 Central Services Division ........................................................................................................................................................................ 63 Marketing Division ................................................................................................................................................................................. 72 Operations Division ................................................................................................................................................................................ 78 Natural Resources Division .................................................................................................................................................................... 91 Programming Division............................................................................................................................................................................ 97 ORGANIZATION and COMMUNITY................................................................................................................................................. 114 Metroparks Agency Overview ................................................................................................................................................................ 115

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Community Overview.............................................................................................................................................................................. 116 Glossary .................................................................................................................................................................................................... 118 Appendix A ............................................................................................................................................................................................... 120 CHAPTER ONE ...................................................................................................................................................................................... 121 Chart of Accounts ................................................................................................................................................................................. 121 Account Code Structure .......................................................................................................................................................................... 122 Fund Code Structure ............................................................................................................................................................................... 123 Detail Fund Codes .................................................................................................................................................................................... 125 Division/Department Account Code Structure...................................................................................................................................... 126 Revenue Account Code Structure .......................................................................................................................................................... 128 Expense Account Code Structure ........................................................................................................................................................... 130 Project Number Structure ...................................................................................................................................................................... 134 CHAPTER TWO ..................................................................................................................................................................................... 137 Account Descriptions ............................................................................................................................................................................ 137 Fund Descriptions .................................................................................................................................................................................... 137 Department Descriptions......................................................................................................................................................................... 140 Revenue Account Definitions .................................................................................................................................................................. 144 Expenditure Account Definitions ........................................................................................................................................................... 149

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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 2017 Metroparks Toledo Budget

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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. 2017 Metroparks Toledo Budget

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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 Salaries Fringe Benefits Materials & Supplies Utilities Contract Services Contingencies TBG Operations Capital Outlay Other Total

2016 $ 6,363,612 $ 2,221,054 $ 888,788 $ 798,101 2,665,361 $ 128,900 $ $ 316,043 131,250 $ $ 9,530 $ 13,522,639

2017 Percent Change $ 6,409,128 0.72% 2,178,163 $ -1.93% $ 1,023,215 15.12% $ 699,798 -12.32% $ 3,174,195 19.09% $ 117,000 -9.23% $ 316,000 -0.01% $ 146,700 11.77% $ 57,510 503.46% $ 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

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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 Taxes Intergovernmental Fines and Forfeitures Fees Sales Donations Interest Income All Other Revenue Total

$ $ $ $ $ $ $ $ $

2016 16,125,000 890,268 2,000 350,647 10,000 500 100,000 175,000 17,653,415

$ $ $ $ $ $ $ $ $

2017 Percent Change 14,283,669 -11.42% 2,494,912 180.24% 2,000 0.00% 353,893 0.93% 9,520 -4.80% 500 0.00% 100,000 0.00% 175,833 0.48% 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.

2024 2025 2019 2020 2021 2022 2023 2017 2018 Projected Projected Projected Projected Projected Budget 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 50% 68% 68% 64% 58% 54% 53% Fund balance as percent of Expenditures 62% 67%

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 Salaries (Funds 100 and 204) Fringe Benefits (Funds 100 and 204) Total

2017 Budget $ 7,162,400 $ 2,431,570 $ 9,593,970

Total 2017 Expenditures and Transfers % of salaries/benefits to overall budget

$ 17,021,709 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 Total Asset Cost Less: land 2017 Budgeted Capital Construction % of Asset Value for Capital Development

12/31/2015 $ 79,730,507 $(30,577,827) $ 49,152,680 $ 2,075,000 Capital Construction Budget of $2,525,000 less $450,000 for non-construction activities 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 Total Asset Cost Less: land Major Maintenance % of Asset Cost for Major Maintenance

12/31/2015 $ 79,730,507 Per American Appraisal $(30,577,827) Per American Appraisal $ 49,152,680 $ 1,211,635 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. 2017 Metroparks Toledo Budget

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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 Date 08/01/16 08/15/16 09/07/16 08/24/16 - 09/21/16 9/22/16 - 10/15/16 10/26/16 10/26/16 11/18/16 11/30/16 12/02/16 12/02/16 - 01/01/17 12/21/16 01/01/17 01/01/17 - 12/31/17

2017 Budget Build Timeline

Task Department budget request materials developed Budget request worksheets disseminated to department directors Budget request worksheets due Budget meetings with department directors Department budgets, staffing and fringe benefit budgets compiled into a complete operating budget. Grants, capital budgets and narrative materials are added to budget document. Board approves 2017 tax rate resolution (Extension from September to October was granted to the Lucas County Auditor) Draft budget provided to the Board 2017 Budget presented to Board for approval 2017 budgets disseminated to department directors Last date for 2016 purchase requisition entry Budget recap meetings with department directors 2017 Certificate of estimated resources updated 2017 budget effective date 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

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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.

Description

2012

2013

2014

2015

2016

2017

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

MANOR HOUSE RENTL OTHER RETAIL/ MISC SALES EDN

$

$

303

$

1,560

$

641

$

600

$

25,200

$

20,260

$

11,072

$

25,500

$

500

$

350

$

54,000

$

1,500

$

2,500

$

20,000

$

8,000

$

5,000

$

233,150

528

NCNP SALE CANAL EXPERIENCE

$

42,623

UNRESTR DONATIONS UNRESTR FUNDRAISER

$

1,634

$

51,907

$

53,074

$

30

$

50

$

101

$

441

NON GOV GRANTS RESTRIC DONATIONS

$

7,267

RESTRIC FUNDRAISER

$

7

$

7,325

$

8,186

$

20

$

46,659

$

1,271

$

16,714

$

$

52,579

15,950

RESTRIC NON GOV GRANTS MISC OPERATING REV NON OPERATING REV REFUNDS TOTAL

$

137,282

$

126,174

$

483

$

156,937

$

180,411

$

1,750

$

179,868

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Earned Revenue Fees Schedules The following tables contain the 2017 rates for facility rentals and program fees.

Park

FACILITY RENTAL 2017 SUMMARY FEES Facility Name Rate

Indoor Rental Facilities Farnsworth Metropark

Indianola Shelter Roche de Bout Shelter Oak Openings Preserve Metropark Oak Openings Lodge

Buehner Center

$150 Daily 9 am – Sundown $150 Daily 9 am – Sundown $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 $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 Room

$250 Daily 9 am-5 pm, Extended $400 9 am-11pm

Lamb Center

$150 Daily 9 am-5 pm, Extended $300 9 am-11 pm

Secor Metropark Side Cut Metropark 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 Farnsworth Metropark Timber Shelter

2017 Metroparks Toledo Budget

$80 Daily $80 Daily

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Outdoor Rental Facilities Oak Openings Preserve Mallard Lake Shelter

$100 Daily

Tennis Court Shelter

$80 Daily

Ball Field Shelter

$80 Daily

Playground Shelter

$80 Daily

Homestead Shelter

$150 Daily

Picnic Shelter (near Dam Area)

$80 Daily

Miami Shelter

$80 Daily

Erie Shelter

$80 Daily

Walnut Grove Shelter

$80 Daily

Lone Oak Shelter

$80 Daily

Meadowview Shelter

$80 Daily

Maumee Rotary Pavilion

$160 Daily

Riverview

$80 Daily

Mary Jane Gill Shelter

$80 Daily

Pearson Metropark

Providence Metropark

Secor Metropark

Side Cut Metropark

Swan Creek Preserve Wildwood Preserve Metropark Whitetail Shelter #1

$80 Daily

Trailside Shelter #2

$80 Daily

Meadowhawk Shelter

$80 Daily

Wiregrass Lake 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

Evergreen Lake

$75 10 am-2 pm or 3 pm - dark

Mallard Lake

$100 per day includes shelter and dock

Shepherst Memorial

$75 10 am-2 pm or 3 pm - dark

Flagpole Area and Gazebo

$75 10 am-2 pm or 3 pm - dark

Scenic Dam

$80 per day includes shelter

Blue Picnic Area

$75 10 am-2 pm or 3 pm - dark

Oak Openings

Secor Pearson Providence Swan Creek

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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

Johlin Cabin

See Programming Division

Farnsworth Campsites

$20 Overnight Individual Sites/$30 Overnight Group Sites

Wiregrass Lake Campsites

$20 Overnight Individual Sites

Pearson Metropark Farnsworth Metropark Wiregrass Lake

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 Art and Nature $5-$10 Build A Wigwam (group) $2-$4

OUTDOOR SKILLS

Historic/ Cultural Program with Park Interpreter

$1-$7

Historic/ Cultural Site Open Hours, Open House

Free

Intro. To Photography Travel Circle

$5-$8 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

Program Name

Fees

Archery Range Time

$6-$7

Archery Try –it and requested Backpacking 101

$4-$5 Free- $2

Backpacking overnight

$45-$50

Biking

$3-$4

Biking after Dark

$6-$7

Campfire Cooking Camping 101 Camping – Summer

$8 extra food charge may apply Free- $2 $35-$40

Camping – Winter Canoe Try-it and requested

$30-$35 $5-$6

Canoeing program Canoe – Night Paddle

$10-$15 $20-$25

Canoe- Maumee River night paddle

$55-$60

Rebate if have own canoe

$15.00

Fire Building

$2-$4

2017 Metroparks Toledo Budget

Notes

Notes

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OUTDOOR SKILLS

Program Name

Fees

Fishing

$3-$5

Geocaching

$4-$5

Geocaching after Dark Kayaking- Try-it and requested

$6-$7 $7-$12

OO Backpack Trip Orienteering

$45-$50 $3-$5

Notes

Paddlesport Adaptation (one on one)

$50/session

Shelter Building

$1-$3

Snowshoeing Stand-up Paddleboarding

$2-$5 $7-$12

Star Struck Survival Class

$3-$5 $4-$6

Contractor Led Programs SCOUT PROGRAMS

Teambuilding Wellness and Fitness Programs Program Name Boy Scout Badge Programs

$6-$12 Contractor Decides Fees $9-$27

Notes Depends on badge requirements

Program Director can offer

Cub Scout Badge Program

$3-$13

Depends on badge requirements

discounts to these prices

Girl Scout Badge Program

$4-$21

Depends on badge requirements

Free Facility Rentals

Limited days and times

To encourage more use of the parks

Program Name

Fees

Notes

Fees $5-$8/Contact hour depending on camp complexity

Notes Plus supply, equipment or charter fee in some cases

to build up scout requests ENVIRONMENTAL EDUCATION

CAMPS Before/After Care provided at $5 to $6/hr. Before/After Care provided at $5 to $6/hr. OUTDOOR SKILLS

Natural History/ Environmental Ed (Groups) Career Exploration Off Site Presentation for group' Public Natural History Programs Teacher Professional Development Program Name Summer Camps School Recess Camps

$3-$5/Contact hour

Program Name Archery 101, Adults Archery 201, Adults

Fees $45-$50 $50-$55

Archery 101, Kids Archery 201, Kids Backpack to Bluegrass Island

$42-$45 $50-$55 $110 -$115

Canoe/Camp on Maumee River Island 2.5 hour Canoe Paddle

$135-$140 $40-$50

4 hour Canoe float

$62-$67

3 hour Canoe class 8 hour Canoe class 2 session, 4 hour Canoe class 2 session, 6 hour Canoe class

$50-$60 $95-$100 $95-$100 $120-$125

Maumee River Night Paddle-Canoes

$55-$60

Inland Lake Night Paddle-Canoes

$20-$25

Paddle Eco-tours

$40-$75

2017 Metroparks Toledo Budget

Notes

Plus food costs

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OUTDOOR SKILLS

MULTI DEPARTMENT

Program Name Geocaching, Advanced

Fees $7-$10

2.5 hour Kayak Paddle 3 hour Kayak class

$44-$50 $60-$65

4 hour Kayak Float

$72-$77

8 hour Kayak class 2 session, 4 hour Kayak class 2 session, 6 hour Kayak class

$105-$110 $105-$110 $135-$140

Maumee River Night Paddle-Kayaks Inland Night Paddle-Kayaks

$65-$70 $28-$33

Park After Dark 2 hour SUP class

$3-$10 $45-$55

4 hour SUP class

$55-$60

2 session, 4 hour SUP class Fitness and Wellness, Contracted Service Program Name

Contracted Programs

$100-$110 contractor sets Fees Varies by Activity- prorated based on approved fees Contractor determines

Program Name Art Classes Canal History Paddle

Fees $6-5-9/contact hour $8-$15

Fallen Timbers Hike + Reenactors Ghosts of Providence Manor House Teas

$3 -$5 $3 -$5 Set by volunteers

Manor House Tours After Hours (special)

$6-$8

Mill Tour (groups up to 65)

$60/hr.

Music in the Grand Manor Native American Dress

Set by volunteers $20-$25/class or $2-4/child

Create Your Own Program INTERPRETIVE SERVICES

CANAL EXPERIENCE

ENVIRONMENTAL EDUCATION

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

Side Cut Explorer (group)

$85-$120 in county; $20-$144 out of county

Side Cut Explorer (public)

$3-$10

Underground Railroad Category Adults

$ 20-$35 Fees $7

Seniors/Members

$6

Children (3-12 yrs.)

$4

Young Children (0-2 yrs.) Special Needs Aides Canal Boat Charter (group up to 65)

Free Free $300-400/hr.

Program Name

Fees

Advanced Adult Field Studies (4 sessions)

$10 - $25

Holiday, School Cancellation Activities

$5-7/contact hour

2017 Metroparks Toledo Budget

Notes

Depends on activities

Notes

Notes Plus supply fee

Notes

Large group chaperone free/15 students

Notes

Pre-register

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ENVIRONMENTAL EDUCATION Before/After Care provided at $4 to $5

OTHER FEES/REVENUE

Program Name

Fees

Camps

$7-$8 /contact hour

Metroparks Connections Camps

Underwritten

Family based camps

$6-9/contact hour

Ecotours

$10-$25/contact hour

Oak Openings Research Forum

$35.00

Item

Fundraiser for youth scholarships and camps

Fees On-line rates determined by market $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

Banner ads on educational web pages

Notes

Plus supply fee

*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 Project

2017 Metroparks Toledo Budget

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2017 Capital Equipment Projections

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Capital Project Queue

Grant Contingent Projects

Providence Play Area Swan Creek Boat Launch Secor Meadoview Shelter Renovations Blue Creek hog barn renovation Continued Cannely Expansion & Improvements Wildwood Shelter Renovations Fort Miamis Overlook, Sheet Piling, and Site Iimprovements Blue Creek Paved All Purpose Trail Extension Blue Creek Restrooms (stone garage) Cannaley Property Aggregate Parking Lot MiddleGrounds - Chessie Circle Connection Keil Farms Barn Renovation Keil Farms Dog Park Swan Creek Byrne Road Connection Belt-Anderson Trails Blue Creek White Barn Renovation Cannaley Property Bunk House(s) for Camping Cannaley Property Horse Barn - Trail Connecting Bridge Henry County Towpath Connection Middlegrounds Streetscape Pearson Play Area Yurt Camping Areas

Middlegrounds Play Area Howard Marsh Future Phases Howard Marsh - Magee Marsh Connector Anderson Property Development Providence Canal Inlet Alteration and Boat Dock River Islands Activation and Improvments Oak Openings North Entrance and Tree House Development Windows on Wildllife Improvements Secor Meadowview Play Area and Site Improvements Additional Wildwood Shelter Renovation Oak Openings Horse Area Restroom and Site Improvements Farnsworth Boat Launch Restroom Pearson North Boardwalk Extension Henry County TowPath Connection Keil Farm to UPT Connection Maumee Bay to Howard Trail Oak Openings Evergreen Lake Area Impovements Wiregrass to Westwinds Trail SwanCreek Metropark to Arlington Trail Connection Springer Farm Development Keil Property Development Blue Creek Development

2017 Metroparks Toledo Budget

Page 47


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) Fund 402 (Wetland Mitigation) Total Current Available Funds

$ $ $

2,120,736 167,357 2,381,218

$ $ $ $ $ $ $

Amount (5,272,737) (200,000) (1,900,000) (351,000) (115,000) (250,000) (8,088,737)

$ $ $ $ $ $ $

Amount 200,000 3,000,000 1,600,000 82,500 366,500 1,425,000 6,674,000

$

966,481

2017 Expenses Howard Marsh Construction Howard Marsh - Prof Serv Marina District Acquisition Phase I Oak Openings Flatwoods Swamp Fallen Timbers Acquisition Expenses

Purpose Park Development Park Development Land Acquisition Land Acquisition Land Acquisition Land Acquisition

2017 Outside Revenue Ohio Division of Wildlife Ohio Division of Wildlife NOAA GLRI NatureWorks WRRSP (2015) Clean Ohio Fund (2017)

Purpose Howard Farms Phase I Howard Farms Phase II Howard Marsh Direct Pay Howard Marsh Rest Room OO Flatwoods Swamp Marina District

2017 Year End Fund Balances 2018 Expenses Marina District Acquisition Phase II Land Acquisition Expenses

Purpose Land Acquisition Land Acquisition

2018 Outside Revenue Ohio Division of Wildlife Clean Ohio Fund (2018)

Purpose Howard Farms Phase I Marina District

2018 Year End Fund Balances

Amount $ (1,900,000) $ (50,000) $ (1,950,000) $ $ $

Amount 200,000 1,200,000 1,400,000

$

416,481

$ $

Amount (1,000,000) (1,000,000)

2019 Expenses All land acquisition expenses

Purpose Land Acquisition

2019 Outside Revenue Ohio Division of Wildlife Clean Ohio Fund (2019)

Purpose Amount Howard Farms Phase I $ 200,000 Land Acquisition 75% Match $ 750,000 $ 950,000

2019 Year End Fund Balances

2017 Metroparks Toledo Budget

$

366,481

Page 48


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

100 200 201 202 204 205 231 236 252 253 254 255 256 400 401 402

General Land Acquisition Levy Cardinal Buckeye Education Members Ohio EPA Grants Ohio Dept of Natural Resources Grants GLRI II Program GLRI III NFWF GLRI IV - TNC GLRI V Federal Grants Capital Construction Land Development Wetland Mitigation

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

22,422,147 691,356 61,381 30,461 1,288,703 145,592 144,616 20,660 200,000 59,285 5,663 3,732,031 -

Total

$

28,801,895 $

2017 Metroparks Toledo Budget

2015 Actual

2016 Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16,384,646 698,829 232,885 230,766 1,585,184 149,970 7,619 78,345 116,022 152,219 25,000 78,559 167,357

2017 Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

19,907,401 $

17,196,709 463,140 199,250 1,300,000 159,473 6,200 124,841 229,250 323,895 2,525,000 3,001,000 40,500

16 - 17 Variance $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

812,065 (698,829) (9,745) (41,691) (285,183) 9,503 (1,419) (78,345) 8,819 77,031 323,895 2,922,441 (126,857)

25,569,258 $

2,911,685

Page 49


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 100 201

General Cardinal

Dept 1003 - Diversity 100 General Dept 2000 - District Wide 100 General 201 Cardinal 202 Buckeye 204 Education 205 Members 231 Ohio EPA Grants 252 GLRI II Program 253 GLRI III NFWF 254 GLRI IV - TNC 255 GLRI V 256 Federal Grants Dept 2001 - Finance 100 General 201 Cardinal 400 Capital Construction Dept 3000 - Central Services 100 General 201 Cardinal

2017 Metroparks Toledo Budget

$ $ $

529,997 $ 1,063 $ 531,060 $

559,780 $ 5,000 $ 564,780 $

492,437 $ 5,000 $ 497,437 $

$ $

255 $ 255 $

6,000 $ 6,000 $

6,000 $ 6,000 $

(67,343) (67,343) -

$ $ $ $ $ $ $ $ $ $ $ $

13,567,546 357 253,565 10,333 144,616 200,000 14,611 2,364 14,193,392

$ $ $ $ $ $ $ $ $ $ $ $

6,430,982 100,000 139,825 273,000 11,000 78,345 29,736 18,285 7,081,173

$ $ $ $ $ $ $ $ $ $ $ $

6,739,913 140,000 150,000 246,729 10,935 5,842 18,285 67,920 7,379,624

$ $ $ $ $ $ $ $ $ $ $ $

308,931 (26,271) (65) (78,345) (23,894) 67,920 248,276

$ $ $ $

296,810 4,800 301,610

$ $ $ $

408,999 25,000 433,999

$ $ $ $

299,355 2,525,000 2,824,355

$ $ $ $

(109,644) (109,644)

$ $ $

205,275 $ 396 $ 205,671 $

158,977 $ $ 158,977 $

(45,429) (3,988) (49,417)

204,406 $ 3,988 $ 208,394 $

Page 50


Dept 3001 - Employee Services General 100 Cardinal 201

Dept 3002 - Volunteer Services 100 General 201 Cardinal Buckeye 202

Dept 3003 - Information Systems 100 General

Dept 3004 - Customer Service General 100 201 Cardinal 202 Buckeye

Dept 3005 - Membership Services 202 Buckeye 205 Members

Dept 4000 - Marketing General 100 201 Cardinal 202 Buckeye

Dept 4003 - Public Relations 100 General 201 Cardinal

Dept 4004 - Special Events 100 General

2017 Metroparks Toledo Budget

$ $ $

79,945 $ 7,124 $ 87,069 $

$ $ $ $

$ $ $ $

189,264 18,803 2,527 210,594

$ $

564,970 $ 564,970 $

$ $ $ $

209,205 18,818 2,950 230,973

$ $ $

$ 135,259 $ 135,259 $

$ $ $ $

231,769 10,377 18,086 260,232

$ $ $

443,490 $ $ 443,490 $

$ $

-

$ $ $ $

$ $ $ $

$ $

88,361 $ 12,463 $ 100,824 $

205,725 39,934 3,216 248,875

$ $ $ $

723,752 $ 723,752 $

208,012 56,500 264,512

$ $ $ $

8,000 $ 138,970 $ 146,970 $

279,695 15,000 39,500 334,195

$ $ $ $

470,890 $ $ 470,890 $

-

$ $

161,277 $ 17,850 $ 179,127 $

72,916 5,387 78,303

$ $ $ $

5,127 (5,144) 34 17

712,205 $ 712,205 $

(11,547) (11,547)

$ $ $ $

5,339 (6,000) 4,000 3,339

$ 148,538 $ 148,538 $

(8,000) 9,568 1,568

210,852 34,790 3,250 248,892

213,351 50,500 4,000 267,851

198,844 15,000 35,000 248,844

$ $ $ $

(80,851) (4,500) (85,351)

499,204 $ 200,000 $ 699,204 $

28,314 28,314

111,509 $ 111,509 $

111,509 111,509

Page 51


Dept 5000 - Construction Crew General 100

Dept 5001 - Planning & Construction 100 General

Dept 5002 - Safety 100 General

Dept 6000 - Operations 100 General

Dept 6001 - Pearson 100 General

Dept 6002 - Side Cut 100 General 202 Buckeye

Dept 6003 - Farnsworth/Providence 100 General

Dept 6004 - Secor/Wiregrass 100 General 202 Buckeye

Dept 6005 - Oak Openings/Westwinds General 100

Dept 6006 - Swan Creek 100 General 202 Buckeye

2017 Metroparks Toledo Budget

$ $

338,124 $ 338,124 $

389,404 $ 389,404 $

376,759 $ 376,759 $

(12,645) (12,645)

$ $

715,357 $ 715,357 $

623,074 $ 623,074 $

987,839 $ 987,839 $

364,764 364,764

$ $

12,063 $ 12,063 $

18,100 $ 18,100 $

16,850 $ 16,850 $

(1,250) (1,250)

$ $

1,620,491 $ 1,620,491 $

1,808,536 $ 1,808,536 $

1,736,911 $ 1,736,911 $

(71,624) (71,624)

$ $

316,832 $ 316,832 $

372,409 $ 372,409 $

374,916 $ 374,916 $

2,507 2,507

$ $ $

288,972 $ $ 288,972 $

390,189 $ 19,500 $ 409,689 $

339,774 $ $ 339,774 $

(50,415) (19,500) (69,915)

$ $

415,933 $ 415,933 $

442,948 $ 442,948 $

453,459 $ 453,459 $

10,511 10,511

$ $ $

281,627 $ 258 $ 281,885 $

276,301 $ $ 276,301 $

270,913 $ $ 270,913 $

(5,388) (5,388)

$ $

318,347 $ 318,347 $

329,752 $ 329,752 $

364,393 $ 364,393 $

34,642 34,642

$ $ $

268,464 $ $ 268,464 $

320,656 $ 2,175 $ 322,831 $

333,969 $ $ 333,969 $

13,313 (2,175) 11,138

Page 52


Dept 6007 - Wildwood 100 General 202 Buckeye

Dept 6008 - Bluecreek 100 General

Dept 6009 - Middlegrounds 100 General

Dept 7000 - Natural Resources 100 General

Dept 7001 - Natural Resources West 100 General 253 GLRI III NFWF 254 GLRI IV - TNC 255 GLRI V

Dept 7002 - Land Acquisition 200 Land Acquisition Levy 401 Land Development 402 Wetland Mitigation

Dept 7003 - Blue Creek Nursery 100 General

Dept 7004 - Natural Resources East 100 General

Dept 7005 - Natural Resources Central 100 General

2017 Metroparks Toledo Budget

$ $ $

543,534 $ 4,739 $ 548,273 $

564,673 $ 18,250 $ 582,923 $

605,210 $ 7,000 $ 612,210 $

40,537 (11,250) 29,287

$ $

26,083 $ 26,083 $

52,359 $ 52,359 $

50,720 $ 50,720 $

(1,639) (1,639)

$ $

98,461 $ 98,461 $

98,461 98,461

360,929 $ 360,929 $

436,784 $ 436,784 $

75,915 75,915

$ $

-

$ $

-

$ $

366,476 $ 366,476 $

$ $ $ $ $

253,526 44,674 3,299 301,499

$ $ $ $ $

334,295 86,286 133,934 554,515

$ $ $ $ $

369,404 118,999 210,965 699,368

$ $ $ $ $

35,109 32,713 77,031 144,853

$ $ $ $

691,356 3,732,031 4,423,387

$ $ $ $

698,829 78,559 167,357 944,745

$ $ $ $

3,001,000 40,500 3,041,500

$ $ $ $

(698,829) 2,922,441 (126,857) 2,096,755

$ $

142,652 $ 142,652 $

177,461 $ 177,461 $

184,668 $ 184,668 $

7,147 7,147

$ $

122,621 $ 122,621 $

188,316 $ 188,316 $

197,108 $ 197,108 $

8,792 8,792

$ $

72,519 $ 72,519 $

(8) $ (8) $

109,297 $ 109,297 $

109,306 109,306

Page 53


Dept 7006 - Wildlife Management 100 General

$ $

148,650 $ 148,650 $

85,350 $ 85,350 $

(63,300) (63,300)

$ $

222,921 $ 222,921 $

325,832 $ 325,832 $

259,345 $ 259,345 $

(66,487) (66,487)

$ $ $

1,544 $ 377,939 $ 379,483 $

300 $ 461,475 $ 461,775 $

$ 360,914 $ 360,914 $

(300) (100,560) (100,860)

Dept 8002 - Outdoor Skills 204 Education $ 236 Ohio Dept of Natural Resources Grants $ $

169,622 $ 20,660 $ 190,282 $

233,958 $ 7,619 $ 241,577 $

211,315 $ 6,200 $ 217,515 $

(22,643) (1,419) (24,062)

$ $ $

264,656 $ $ 264,656 $

290,919 $ $ 290,919 $

221,697 $ 255,975 $ 477,672 $

(69,222) 255,975 186,753

$

28,801,895 $

19,907,401 $

25,569,258 $

2,911,685

Dept 8000 - Programming 204 Education

Dept 8001 - Park Interpretation 202 Buckeye 204 Education

Dept 8003 - Environmental Education 204 Education 256 Federal Grants

Total

$ $

-

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.

Full Time Employee Count Part Time Employee Count Total

2015 89 36 125

2016 92 33 125

2017 89 37 126

Seasonal Budget Seasonal Employee Count

2015 $839,750 83

2016 $853,391 82

2017 $807,891 85

2017 Metroparks Toledo Budget

Page 54


Department 2001 2001 2001 2001 2002 4000 5000 6000 6000 6000 6000 6000 6003 6005 6006 6007 6007 6007 6009 7000 7005 7005 8000 8003

2017 Metroparks Toledo Budget

Staffing Changes 2017 Position Salary Impact Accounting Clerk 2 Comptroller Director of Finance PT Accounting Clerk Business Services Manager Marketing Maint and Constr Assist FT Ranger Grounds Maintenance Assist PT Ranger PT Ranger PT Ranger Grounds Maintenance Assist Park Technician 1 Grounds Maintenance Assist Crew Leader Park Tech1 Park Tech3 Grounds Maintenance Assist GIS Analyst Land Steward NR Conservation Assistant Natural/Hist Interpreter Environ Educ Specialist

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

(56,900) 73,900 (98,800) 28,100 (72,500) 15,000 (13,000) (62,900) (16,000) 4,900 9,000 13,800 13,000 13,000 13,000 33,900 (41,400) 41,900 13,000 32,700 25,300 13,000 (39,400) (24,700)

Description Cut position Add position Cut position Add position Cut position Add position Cut position Cut position Cut position Increase hours Increase hours Add position Add position Add position Add position Add position Cut position Add position Add position Add position Add position Add position Cut position Cut position

Page 55


DEPARTMENTAL INFORMATION • Department Descriptions • Department Goals and Objectives • Performance Measures • Department Budgets

2017 Metroparks Toledo Budget

Page 56


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 Account Number 100.1000.510100 100.1000.520700 100.1000.520800 100.1000.530900 100.1000.531100 100.1000.531300 100.1000.531600 100.1000.550100 100.1000.550200 100.1000.551100 100.1000.551900 100.1000.580500 100.1000.580800 100.1000.580900 201.1000.580900 1000 Total

Description FT-NBU - OD MISC BENEFITS - OD MILEAGE - OD OTHER OP MTRLS/ SUPPLIES - OD OFFICE SUPPLIES_OD BOOKS/ PERIODICALS - OD COMPUTER SUPPLIES - OD CONFERENCES/ TRNG - OD MEMBERSHIP DUES - OD LEGAL SERVICES - OD MISC CONTRACT SVCS - OD OTHER EXPENSE BUDGET MGMT - OD OTHER NON-OP EXP - OD OTHER EXP - OD OTHER OPERATIONAL EXP - OD Office of the Director

2015 Actual $ 398,132 $ 552 $ 25 $ 189 $ 326 257 $ $ 184 $ 2,011 $ 1,915 $ 78,035 $ 44,040 $ $ 4,330 $ $ 1,063 $ 531,060

2016 Budget $ 465,813 $ $ 400 $ 100 $ 500 $ 300 $ 300 $ 9,000 $ 2,500 $ $ 75,000 $ $ 5,667 $ 200 $ 5,000 $ 564,780

2017 Budget 456,137 $ $ 500 $ 400 $ 100 $ 500 $ 300 $ 300 $ 9,000 $ 2,000 $ $ 10,000 $ 7,500 $ 5,700 $ $ 5,000 $ 497,437

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance (9,676) 500 (500) (65,000) 7,500 33 (200) (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 Account Number Description 100.1003.550100 CONFERENCES/TRNG - DIV 100.1003.551900 MISC CONTRACT SVCS - DIV 1003 Total Diversity

16 - 17 Variance 2015 Actual 2016 Budget 2017 Budget $ 255 $ 3,000 $ 3,000 $ $ $ 3,000 $ 3,000 $ $ 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. 2017 Metroparks Toledo Budget

Page 57


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 Goals Develop and 1. Continue to use and maintain a enhance a system wide long term approach to developing financial plan the yearly operational for the district budget involving key consistent staff. with the goals and objectives of Metroparks and support the initiatives and strategies as reflected in district approved plans. Agency 2017 Metroparks Toledo Budget

Performance Measures Enhance turnaround time to requests for assistance from budget holders. Material and Information distribution timelines established and adhered to. Material and information preparation complete for

Timeline

Results

August 2015 forward

Beginning with the development of the 2016 budget, budget holders have submitted three year budgets requests in the budget building process. Since the implementation of strategic goals the budget process has followed a timeline that allows the board the time between two regular board meetings to review the budget and supporting documentation in the GFOA format. This has facilitated the adoption of the budget in November which further allows the budget to be Page 58


FI Strategic Tactics / Actions Goals goals and objectives, which affect parkoperating funds need to be consistent with fund availability 2. Consider developing a and financial business development projections. office to help staff (Marketing implement business Plan, Strategic principles in each division Plan, Asset – This model has been Plan, Land replaced with the deputy Acquisition director of Plan) administrations objective for all administrative staff to “continuously evaluate and update processes to achieve the highest level of efficiency and internal control possible�. Consider the development of a philanthropy office and components within the business office.

Performance Timeline Measures Division/Departm ental meetings. Board submission for review on or before meeting prior to budget adoption. Financial January 2016 procedures are forward reviewed and updated with input from stakeholders to improve support and efficiency. Procedures are documented and communicated in an effective format.

Reactivate current Foundation. Maintain multiyear forecast for general fund.

3. Use a minimum of a three-year financial management plan for the general operations and capital funds. Total Develop multiprojections need to be up year forecast for to 10 years. all "operating" areas and capital. 4. Metroparks budget will Review budget be developed as an expenditure operational based requirements budget, ensuring the and compare to highest possible accuracy current policies of revenue projections for possible and the review and revision and/or evaluation of budget update. expenditure 2017 Metroparks Toledo Budget

Results made available in December for preparation for the upcoming year.

Examples of process improvements taking place are employee reimbursements moved from check to direct deposit. Vendors being transitioned to ACH from checks. District credit card purchases managed with one PO per month rather than one PO for every credit card purchase. A comprehensive document of finance procedures is under development. Marketing and Development department has re-engaged and expanded the foundation.

January 2016 forward

A comprehensive financial forecast is under development and should be completed with the 2017 budget development process.

January 2016 forward

The comprehensive financial forecast is being developed to include these components which is then used to drive the budget building process.

Page 59


FI Strategic Tactics / Actions Goals requirements. 5. The annual operating budget will project and produce a positive cash balance for each fiscal year. A cost recovery commitment for the budget-planning year will be developed and integrated into the financial management plan. 6. Develop formula for capital maintenance, life cycle maintenance, and cost recovery.

Management 1. Where possible, each of the General cost center will produce Operating some income to keep Fund for expenditures to the budgeting lowest possible levels. purposes will be at a cost/profit 2. A managed reserve will center level be maintained within the so that each annual carryover at a program and sufficient level to allow function is yearly cash flow reviewed requirements and to annually for provide for financing 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. 2017 Metroparks Toledo Budget

Performance Measures

Timeline

Results

Develop a Financial Management Plan.

August 2015 forward

The GFOA budget model adopted with the 2016 budget year incorporates this initiative.

Review and maintain capital maintenance, asset life cycles and cost recovery as currently established to determine they are still in accordance with current standards and benchmarks. Cost center set up for each division. True cost of delivery of services completed in 2015 budget year Develop multiyear forecast for all "operating" areas and capital, ensuring operating reserve is maintained.

January 2016 forward

This initiative will be incorporated into the comprehensive financial forecast.

Identify funding strategy in 2015, initiate in January 2015

To date, work on this initiative has not begun on a district wide basis.

January 2016 forward

The comprehensive financial forecast is under development with this initiative included. The GFOA budget model adopted with the 2016 budget year incorporates this initiative.

Page 60


FI Strategic Tactics / Actions Goals 3. Complete improvements toward how purchasing and capital systems are processed.

4. Develop a stronger fulltime staff training program to improve more effective use of existing systems.

5. Help staff in the field to determine their true unit costs to produce a unit of service.

6. Net revenue generated from the fiscal year, above that needed to sustain the reserve, and the general fund may be committed to special allocations as approved by the park district board as it applies to CIP, land acquisition and for support of educational programs.

2017 Metroparks Toledo Budget

Performance Measures Review current purchasing policies to identified best practices.

Timeline

Results

January 2016 forward

Identify current human resources and needed training.

January 2016 forward

The deputy director of administration has shared the objective for all administrative staff to “continuously evaluate 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. The deputy director of administration has shared the objective for all administrative staff to “continuously evaluate 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.

Determine most efficient processes in use and retrain staff in their use. Hire additional staff as needed. Provide field staff with information, statistics and other metrics needed to determine their unit costs. Develop and maintain multiyear forecast for all "operating" areas and capital, ensuring operating reserves are maintained and special allocations identified.

January 2015 to December 2015

To date, work on this initiative has not begun on a district wide basis.

January 2016 forward

The comprehensive financial forecast is being developed to include these components. Special allocations can be considered once revenue and reserve are in place.

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2000 District Wide - Budget Account Number 100.2000.510800 100.2000.510900 100.2000.511000 100.2000.520100 100.2000.520200 100.2000.520300 100.2000.520400 100.2000.520500 100.2000.520600 100.2000.550200 100.2000.551100 100.2000.551500 100.2000.551700 100.2000.551900 100.2000.554200 100.2000.554201 100.2000.554300 100.2000.554350 100.2000.554400 100.2000.555200 100.2000.556100 100.2000.556200 100.2000.557200 100.2000.557300 100.2000.580200 100.2000.580600 100.2000.599800 100.2000.599900 201.2000.520100 201.2000.570000 201.2000.580200 202.2000.520100 202.2000.520500 202.2000.570000 202.2000.580200 204.2000.510900 204.2000.511000 204.2000.520100 204.2000.520300 204.2000.520500 204.2000.520600 205.2000.520100 205.2000.520300 205.2000.520500 231.2000.599900 252.2000.599900 253.2000.520100 253.2000.520300 253.2000.520500 253.2000.599900 254.2000.520100 254.2000.520300 254.2000.520500 255.2000.520100 255.2000.520300 255.2000.520500 256.2000.520100 256.2000.520300 256.2000.520500 2000 Total

Description PERFORMANCE PAY - DW SEVERANCE - DW EMPLOYEE CONVERSION PYMTS - DW OPERS - DW PLAW - DW HEALTH INSURANCE - DW WORKERS' COMP - DW MEDICARE - DW UNEMPLOYMENT - DW MEMBERSHIP DUES - DW LEGAL SERVICES - DW INSURANCE - DW BANKING SERVICES - DW MISC CONTRACT SVCS - DW DELINQUENT PROPERTY - DW FORFEITED LAND EXP_CTY AUDITOR - DW COUNTY AUDITOR/TRES FEES - DW CTY LAND BANK REUTIL FEES - DW OTHER INTERGOV BILLING - DW CANAL LANDS RENTAL - DW PROPERTY TAXES - DW SALES TAX REMITTANCE - DW OFFICIAL BOND - DW REFUNDS - DW CONTINGENCY - DW PARK OPERATIONS - DW TRANSFER OUT - DW ADVANCE OUT - DW OPERS - DW UNALLOCATED CAP. IMP - DW CONTINGENCY OOPERS - DW MEDICARE - DW UNALLOCATED CAP. IMP - DW CONTINGENCY SEVERANCE - DW EMPLOYEE CONVERSION PYMTS - DW OPERS_EDUCATION FUND - DW HEALTH INS_EDUCATION FUND - DW MEDICARE__EDUCATION FUND - DW UNEMPLOYMENT - DW OPERS_MEMBERS FUND - DW HEALTH INS_MEMBERS FUND - DW MEDICARE_MEMBERS FUND - DW ADVANCE OUT - DW ADVANCE OUT - DW OOPERS_GLRI III - NFWF - DW HEALTH INS_GLRI III - NFWF - DW MEDICARE_GLRI III - NFWF - DW ADVANCE OUT - DW OOPERS_GLRI IV - TNC (US EPA) - DW HEALTH INS_GLRI IV - TNC (US EPA) - DW MEDICARE_GLRI IV - TNC (US EPA) - DW OOPERS_GLRI V - DW HEALTH INS_GLRI V - DW MEDICARE_GLRI V - DW OOPERS -DW HEALTH INSURANCE - DW MEDICARE - DW District Wide

2017 Metroparks Toledo Budget

2015 Actual $ $ 12,451 $ 88,431 $ 555,531 $ 271,958 $ 890,597 $ 131,023 $ 76,530 $ 24,256 $ 11,875 $ $ 125,038 $ 5,390 $ 300 $ 3,616 $ $ 188,715 $ 41,926 $ $ 150 $ 127,507 $ 54 $ 1,297 $ 1,844 $ $ 351,159 $ 10,506,400 $ 151,500 $ $ $ $ 335 $ 22 $ $ $ 3,033 $ 4,868 $ 113,450 $ 120,627 $ 10,685 $ 901 $ 3,913 $ 6,035 $ 385 $ 144,616 $ 200,000 $ 9,180 $ 4,526 $ 905 $ $ 740 $ 1,509 $ 116 $ $ $ $ $ $ $ 14,193,394

2016 Budget $ 60,000 $ 65,000 $ 92,500 $ 655,000 $ 280,000 $ 985,000 $ 139,200 $ 89,500 $ 50,000 $ 15,000 $ 110,000 $ 126,360 $ 7,500 $ 56,000 $ 10,000 $ 500 $ 200,000 $ 45,000 $ 500 $ 150 $ 174,000 $ 91 $ 1,738 $ 5,000 $ 46,900 $ 316,043 $ 2,825,000 $ 75,000 $ $ 100,000 $ $ $ $ 139,825 $ $ 4,000 $ 4,500 $ 125,000 $ 125,000 $ 12,500 $ 2,000 $ 4,500 $ 6,050 $ 450 $ $ $ 3,031 $ $ 314 $ 75,000 $ 24,190 $ 4,527 $ 1,019 $ 11,100 $ 6,035 $ 1,150 $ $ $ $ 7,081,173

2017 Budget $ 60,000 $ 65,000 $ 92,500 $ 672,639 $ 261,919 $ 960,440 $ 140,000 $ 91,165 $ 30,000 $ 15,000 $ 100,000 $ 120,000 $ 2,500 $ 200,000 $ $ $ 190,000 $ 65,000 $ 500 $ 150 $ 175,000 $ 100 $ 2,000 $ 5,000 $ 100,000 $ 316,000 $ 2,900,000 $ 175,000 $ 40,000 $ $ 100,000 $ $ $ $ 150,000 $ 5,000 $ 6,000 $ 105,459 $ 118,080 $ 10,190 $ 2,000 $ 4,436 $ 6,040 $ 459 $ $ $ $ $ $ $ 3,000 $ 2,400 $ 442 $ 11,100 $ 6,035 $ 1,150 $ 43,600 $ 19,000 $ 5,320 $ 7,379,624

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 17,639 (18,081) (24,560) 800 1,665 (20,000) (10,000) (6,360) (5,000) 144,000 (10,000) (500) (10,000) 20,000 1,000 9 262 53,100 (43) 75,000 100,000 40,000 (100,000) 100,000 (139,825) 150,000 1,000 1,500 (19,541) (6,920) (2,310) (64) (10) 9 (3,031) (314) (75,000) (21,190) (2,127) (577) 43,600 19,000 5,320 298,451

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2001 Finance - Budget Account Number 100.2001.510100 100.2001.510200 100.2001.510300 100.2001.510400 100.2001.510500 100.2001.520800 100.2001.530900 100.2001.531100 100.2001.550100 100.2001.550200 100.2001.551800 100.2001.553100 100.2001.556900 100.2001.557100 100.2001.580200 100.2001.580800 201.2001.580900 400.2001.570000 2001 Total

Description FT-NBU - FIN FT-BU - FIN FT-BU SHIFT - FIN FT-OT - FIN PT - FIN MILEAGE - FIN OTHER OP MTRLS/ SUPPLIES - FIN OFFICE SUPPLIES - FIN CONFERENCES/ TRNG - FIN MEMBERSHIP DUES - FIN ACTG/ AUDITING - FIN LEGAL NOTICES - FIN OTHER TAX PAYMENTS - FIN UNIFORMS - FIN CONTINGENCY - FIN OTHER NON-OP EXP - FIN OTHER OPERATIONAL EXP - FIN UNALLOCATED CAP. IMP Finance

2015 Actual $ 168,405 $ 97,471 $ 221 $ 1,363 $ $ $ 29 $ $ $ $ 29,044 $ $ 277 $ $ $ $ 4,800 $ $ 301,610

2016 Budget $ 230,718 $ 105,449 $ 300 $ 1,500 $ 27,782 $ $ 1,000 $ $ $ $ 35,000 $ 250 $ 1,000 $ $ 5,000 $ 1,000 $ $ 25,000 $ 433,999

2017 Budget $ 137,222 $ 80,277 $ 300 $ 1,500 $ 28,056 $ 1,000 $ 1,000 $ 2,500 $ 5,000 $ 2,000 $ 35,000 $ $ $ 500 $ 5,000 $ $ $ 2,525,000 $ 2,824,355

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance (93,496) (25,172) 274 1,000 2,500 5,000 2,000 (250) (1,000) 500 (1,000) 2,500,000 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 2017 Metroparks Toledo Budget

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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.

2017 Metroparks Toledo Budget

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Central Services Performance Measures CS Strategic Goals Work Systems Support service delivery systems that enable Metroparks to meet demand and exceed expectations of users and the community.

Tactics/Actions 1.

2.

3.

4.

5.

Conduct operational assessments with other benchmark organizations and NRPA/ PRORAGIS. Help departments understand CAPRA standards and demonstrate compliance with assigned standards; ensure that Central Services has demonstrated compliance with assigned CAPRA standards. CAPRA 1.2 Periodic Timetable for Review of Documents Integrate customer service functions (facility reservations, program reservations) into Central Services. Enhance cross-marketing between volunteers and members Evaluate and enhance volunteer programs to support organizational direction.

Performance Measures

Timeline

Pass tax levy in 2017. High levels of customer satisfaction by survey – 86% very satisfied/somewha t satisfied in 2016 survey.

CAPRA audit complete by March 2017. Complete Section 4.0 audit by 12/31/16. Submit CAPRA selfassessment by April 2018.

Achieve CAPRA recertification in 2018.

25% of volunteers are also members.

Total number of volunteers is greater than 5,045.

Create an internal customer survey that effectively assesses and guides the Central Services division to

2017 Metroparks Toledo Budget

COMPLETE 2016 PRORAGIS Profile entered 2016. Participation in EA benchmarking surveys ongoing. MP organizational benchmark survey completed 2014. 100% of review standards distributed to staff for review.

COMPLETE 2016

Volunteer membership discount promotion by end of 2016 2017 requests for volunteer support will be met, 2017 focus on maintenance and programming for new parks

Total volunteer hours is greater than 48,263.

6.

Results

Create action plans based on internal customer satisfaction survey

18.7% of volunteers are members. MP membership promoted at monthly volunteer orientations. Garden Keepers placed in all parks. VTP, Roving Interps, Maint Aids, Garden Keepers, Interp Hosts placed at Middlegrounds. Volunteers constructing single track bike trail at Oak Openings. Admin reception area staffed with volunteers 40 hours per week. Volunteers helped plant 10,000 trees at Fallen Timbers 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. ICS survey complete 2016. Overall internal customer satisfaction 3.2 on 4 point scale for Central Services.

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CS Strategic Goals

Tactics/Actions

7.

Talent Acquisition – Attract and place skilled people to meet organizational needs.

1.

2.

3.

4.

achievement of high levels of internal customer support. Use results to enhance internal customer service Provide guidance and oversight to the strategic planning process for the organization. Enhance the focus on appreciation and understanding of natural resources in our recruitment messages; develop recruitment video; incorporate Metroparks branding into recruitment efforts; enhance use of social media in recruiting. Participate in special work programs, internships, and work study programs to enhance diversity and recruitment and engage participants with Metroparks mission. Strengthen the number of multi-tier volunteer opportunities in district operations Develop monthly volunteer orientation program to enhance recruitment and placement of volunteers.

Performance Measures

Timeline results 2016.

Internal Customer Satisfaction for Central Services score goal 3.4 on 4 point scale.

Baseline - 39% of applicants were qualified for the position. Maintain volunteer work skills and internship programs.

Develop procedures to update and continue strategic planning to provide organizational direction. Review of recruitment procedures begin 2016; Branded message in all recruitment and interview materials and video developed 2017 Continue participation in special work programs; assess recruitment messages.

Volunteer hours contributed to the district will be equal to 15% of staff hours.

Develop new opportunities for volunteers to assume leadership roles in volunteer programs.

1.

2.

Provide staff training on customer service (internal/external) focusing on Metroparks objectives. Analyze and adjust core trainings to align with

2017 Metroparks Toledo Budget

Provide average of 20 hours of training per employee annually.

Implementation Strategy Matrices updated and approved by board. District Scorecard updated quarterly. Metroparks Career Page updated with new branding on website 2016. Updated volunteer uniforms, website, Volgistics and Visitor Guide with new brand. 5 FT, 6 PT, 49 Seasonal, 2 intern positions filled 2016. 59% of seasonal staff rehired 2016. 12 internships completed 2015. 15 Penta program participants 2015/2016. 5 Lucas Co empowerment program participants 2015. 3 internships 2016. Developed lead volunteer for holidays. Developed VTPI (investigator) position for maintenance. COMPLETE 2016 - Volunteer orientations/recruitments being held monthly. Volunteer satisfaction avg score 9.34, 2016.

Volunteer satisfaction is not less than 9.5 (avg score on 10-point scale). Training and Development – Provide an environment that encourages growth and

Results

Incorporate customer service training into core training for all staff. Analysis and adjustment of core

COMPLETE – 8 training sessions provided for staff, 2016. Average 28 training hours per employee 2015.

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CS Strategic Goals development so that individuals are prepared to support organizational goals.

Tactics/Actions district goals. 3.

4.

5.

6. Total Rewards – Create a total rewards framework that will attract, motivate, and retain employees and volunteers.

1.

2.

3. Information Resources Manage information resources to maximize communication and use/sharing of data and information

1.

2.

Provide regular user training on technology tools and systems for staff (records retention, Parkway, etc.) Train staff on working with volunteers and creating meaningful volunteer opportunities to maximize the volunteers’ contribution to the district. Provide education to staff and volunteers on conservation and appreciation of natural resources. Develop a leadership succession plan for key positions in the district. Evaluate and improve compensation system and policies; create pay-forperformance program.

Create employee special events and community projects that promote engagement and interdepartmental interaction. Review health insurance options to improve costeffective employee benefits Create a district-wide system for document and policy storage and retention. Update and disseminate employee and volunteer policies.

2017 Metroparks Toledo Budget

Performance Measures Staff and supervisor satisfaction with employee training.

Maintain voluntary PT/FT employee turnover at less than 10% (2015 = 7.6%)

100 % network uptime.

Timeline

Results

trainings completed 2017 Quarterly staff parkway trainings 2017

Parkway Owner training completed; 2 staff trainings completed.

Staff training completed for all work units 2017

Staff training on working with volunteers developed, training completed for 1 work unit.

Conduct at least 4 training opportunities for staff and volunteers focused on natural resources annually. Develop multi-tier programming structure 2017. Identify consultant to conduct classification/compe nsation review 2016; complete project 2017. Implement pay for performance 2017. Identify employee preferences and create new events to encourage employee interaction. Review completed and options identified 2017 Complete Sharepoint project 2017. Upgrade and transfer documents, develop storage and record transfer plan. Volunteer handbook distributed 2017. Review employee handbook 2018.

31 staff NR training events offered 2015/2016. 28 volunteer NR training events offered 2015/2016. Leadership succession plan completed 2015. RFP distributed for classification & compensation study to begin 2016.

Annual employee picnic; Girls Nights Out; Employee Holiday open house; Employee Holiday party; 7 group community projects completed. Insurance review completed 2015 (no cost increase 2015 or 2016). Plan in place to update Sharepoint and use for record and policy management.

Employee handbook updated, approved and distributed 2015.

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CS Strategic Goals throughout the organization.

Tactics/Actions

Timeline

3.

Create a user-friendly, branded employee intranet (the Parkway)

Upgrade to new Sharepoint system 2017.

4.

Maximize effectiveness and establish best standards for data administration in volunteer services

Streamline hour reporting in Volgistics, 2017. Increase the number of volunteer assignments scheduled through Volgistics 2017. Communication plan in place with branded messages 2017

5.

6.

7.

Enhance community outreach and revenue sources through effective administration of a wide range of park related services and experiences.

Performance Measures

1.

2.

Keep volunteers and staff informed of district activities to gain support and advocacy through channels such as email, social media, staff meetings, volunteer meetings, the Update/Parkway; extend branding message throughout the organization. Analyze software solutions to maximize organizational capability in areas such as program registrations, membership tracking, facility and resource reservations. Analyze systems for maximum effectiveness – telephone systems, technology services, software and hardware. Evaluate Metroparks membership program to maximize outreach and revenue - evaluate membership categories and benefits for effectiveness. Consider dedicated new member campaigns and enhance member connections. Regularly review existing Metroparks rental facilities

2017 Metroparks Toledo Budget

Increased use of online tools for recruitment, placement, scheduling and tracking of volunteers.

Introduce new program/facility registration software by 2017 to maximize organizational capacity.

Maintain/increase member satisfaction on surveys with a goal of 3.5 – 4% on a 15 scale. Maintain retention rate of greater than 75% of members annually.

Registration software options reviewed, and software selected 2016; implementation 2017. Review MHL service needs 2017

Conduct program evaluation October – December 2016

Conduct rental facility review at all

Results Current SharePoint site reviewed and updated. Owners assigned to each area. Enhanced use of calendars, Home page. Online volunteer application process implemented. Weekly applicant reports created for volunteer placement. Assignment/timesheets and schedules increased in Volgistics. Volunteer communication expanded through email, social media. Developed weekly project update for staff. Created management team meetings to enhance staff communication.

Proposals requested for new registration software. Donor Perfect upgrade complete.

100% network uptime 2015. Telephony system analysis complete, new voicemail system in process. New web server approved for VM system/large file transfer. 2015 Membership revenue $108,559. 2015 memberships purchased = 1,890. Re-design of membership print materials underway. Lapsed membership campaign completed 2016. Added overnight campsites at Oak Openings, Farnsworth, and

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CS Strategic Goals

Tactics/Actions and evaluate future needs for use expansion, visitor demand and marketing opportunities. 3.

Evaluate new opportunities – facilities, amenities, special use areas to generate revenue and meet customer expectations

4.

Expand community outreach to market rental and special use opportunities.

5.

Explore cross promotion of programming with Facility Rentals and add-on opportunities to market to renters. Expand involvement with program registration; work with programming to administer registration processes and procedures for public programs

6.

2017 Metroparks Toledo Budget

Performance Measures Increase total membership revenue by 7%. Increase number of memberships purchased by 7% Increase facility rental and camping revenue by 10% Increase crosssales of programming; increase revenue for requested programs.

Timeline

Results

parks with Park Supervisors 2017. Gather customer feedback to expand opportunities. Evaluate opportunities to develop Hog Barn at BC for rental space 2017. Further explore yurt rentals and other new opportunities. Ensure staff presence at facilities and events to promote rentals and gather feedback. Conduct facility open houses year round in all parks 2017. Develop crosspromotion plan with programming, 2017.

Wiregrass. Facility & camping revenue $350,000 2015. Facility and camping revenue rd $330,000, 3 Q 2016. Renovation of Ski Huts for rental began 2016.

Handle all public program registrations, 2017.

Coordinate camp registrations, 2016.

Membership breakfasts held at Hidden Gem programs. Staffed information tables at Middlegrounds following opening. Conducted 5 facility open houses monthly, April – Oct 2016.

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3000 Central Services - Budget Account Number 100.3000.510100 100.3000.510500 100.3000.520800 100.3000.531100 100.3000.531200 100.3000.531300 100.3000.531600 100.3000.550100 100.3000.550200 100.3000.550300 100.3000.551900 100.3000.553100 100.3000.553200 100.3000.580200 100.3000.580500 100.3000.580800 100.3000.580900 201.3000.580900 3000 Total

Description FT-NBU - CTS PT - CTS MILEAGE - CTS OFFICE SUPPLIES - CTS POSTAGE - CTS BOOKS/ PERIODICALS - CTS COMPUTER SUPPLIES - CTS CONFERENCES/ TRNG - CTS MEMBERSHIP DUES - CTS TUITION - CTS MISC CONTRACT SVCS - CTS LEGAL NOTICES - CTS AD/ PUBLCTNS - CTS CONTINGENCY - CTS OTHER EXPENSE BUDGET MGMT - CTS OTHER NON-OP EXP - CTS OTHER EXP - CTS OTHER OPERATIONAL EXP - CTS Central Services

2015 Actual $ 106,768 $ 57,272 514 $ $ 3,635 $ 4,170 $ 102 $ $ 1,373 $ 840 $ 1,754 12,521 $ $ 15,733 $ 101 $ $ $ 433 60 $ $ 396 $ 205,672

2016 Budget $ 99,883 $ 36,256 500 $ 3,791 $ $ 4,150 $ 150 $ 350 $ 2,000 $ 840 $ 4,486 $ 28,533 $ 19,167 $ 200 $ 3,500 $ $ 600 $ 3,988 $ $ 208,394

2017 Budget 102,512 $ $ $ 450 $ 100 50 $ 150 $ $ 200 $ 1,200 $ 865 $ 12,300 $ 32,250 $ $ 100 $ 3,500 5,000 $ $ 300 $ $ $ 158,977

2015 Actual $ 66,530 $ $ 416 $ 400 $ 130 $ $ 95 $ 3,236 $ 240 $ 8,855 $ $ 43 $ $ 860 $ 6,264 $ 87,068

2016 Budget $ 64,962 $ $ 504 $ 1,300 $ 100 $ $ 60 $ 1,370 $ 240 $ 19,725 $ $ 100 $ $ 4,850 $ 7,613 $ 100,824

2017 Budget $ 66,760 $ 26,448 $ 750 $ 200 $ 4,700 $ 4,150 $ 60 $ 2,075 $ 255 $ 35,779 $ 19,500 $ 300 $ 300 $ 4,850 $ 13,000 $ 179,127

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 2,629 (36,256) (50) (3,691) (4,100) (150) (800) 25 7,814 3,717 (19,167) (100) 5,000 (300) (3,988) (49,417)

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,798 26,448 246 (1,100) 4,600 4,150 705 15 16,054 19,500 200 300 5,387 78,303

3001 Employee Services - Budget Account Number 100.3001.510100 100.3001.510500 100.3001.520800 100.3001.530900 100.3001.531100 100.3001.531200 100.3001.531300 100.3001.550100 100.3001.550200 100.3001.551900 100.3001.553100 100.3001.553200 100.3001.580800 201.3001.520700 201.3001.580900 3001 Total

Description FT-NBU - ES PT - ES MILEAGE - ES OTHER OP MTRLS/ SUPPLIES - ES OFFICE SUPPLIES - ES POSTAGE - ES BOOKS/ PERIODICALS - ES CONFERENCES/ TRNG - ES MEMBERSHIP DUES - ES MISC CONTRACT SVCS - ES LEGAL NOTICES - ES AD/ PUBLCTNS - EXTERNAL - ES Other NON-OP EXPENSES - ES MISC BENEFITS - ES OTHER OPERATIONAL EXP - ES Employee Services

2017 Metroparks Toledo Budget

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3002 Volunteer Services - Budget Account Number 100.3002.510100 100.3002.510500 100.3002.520800 100.3002.530100 100.3002.530900 100.3002.531100 100.3002.531200 100.3002.531300 100.3002.531600 100.3002.550100 100.3002.550200 100.3002.551900 100.3002.553200 100.3002.557100 100.3002.580900 201.3002.580900 202.3002.580900 3002 Total

Description FT NBU - VOL PT - VOL MILEAGE - VOL SM EQUIP/FURN/FIXTURES - VOL OTHER OP MTRLS/ SUPPLIES - VOL OFFICE SUPPLIES - VOL POSTAGE - VOL BOOKS/ PERIODICALS - VOL COMPUTER SUPPLIES - VOL CONFERENCES/ TRNG - VOL MEMBERSHIP DUES - VOL MISC CONTRACT SVCS - VOL AD/ PUBLCTNS - EXTERNAL - VOL UNIFORMS - VOL OTHER EXP - VOL OTHER OPERATIONAL EXP - VOL OTHER OPERATIONAL EXP - VOL Volunteer Services

3003 Information Services - Budget Account Number 100.3003.510100 100.3003.520800 100.3003.531600 100.3003.540100 100.3003.540700 100.3003.550100 100.3003.551900 100.3003.552100 100.3003.552300 100.3003.573400 3003 Total

p Description

FT-NBU - IS MILEAGE - IS COMPUTER SUPPLIES - IS DISPOSAL - IS TELEPHONE - IS CONFERENCES/ TRNG - IS MISC CONTRACT SVCS - IS COMPUTER - IS PHONE MAINTENANCE - IS TECHNOLOGY (NON CAPITAL) - IS Information Services

2017 Metroparks Toledo Budget

2015 Actual $ 59,470 $ 108,161 $ 3,778 $ 318 $ 497 $ 632 $ 534 $ $ $ 2,182 $ 35 $ 12,088 $ 1,359 $ 160 $ 50 $ 18,803 $ 2,527 $ 210,594

2016 Budget $ 59,077 $ 107,750 $ 5,000 $ 625 $ 514 $ 910 $ 1,000 $ 100 $ 350 $ 5,700 $ 250 $ 20,824 $ 3,250 $ 375 $ $ 39,934 $ 3,216 $ 248,875

2017 Budget $ 60,732 $ 114,057 $ 5,200 $ 550 $ 1,103 $ 910 $ 900 $ 100 $ 350 $ 5,700 $ 250 $ 16,200 $ 4,500 $ 250 $ 50 $ 34,790 $ 3,250 $ 248,892

2015 Actual $ 68,745 $ 58 $ 110,603 $ 942 $ 148,841 $ 1,157 $ 20,323 $ 129,332 $ 11,396 $ 73,574 $ 564,970

2016 Budget $ 67,317 $ 150 $ 194,709 $ 200 $ 172,175 $ 2,950 $ 24,219 $ 157,000 $ 24,000 $ 81,032 $ 723,752

2017 Budget $ 69,205 $ 150 $ 223,000 $ 100 $ 161,000 $ 2,950 $ 24,100 $ 140,000 $ 24,000 $ 67,700 $ 712,205

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,655 6,307 200 (75) 589 (100) (4,624) 1,250 (125) 50 (5,144) 34 17

$ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,888 28,291 (100) (11,175) (119) (17,000) (13,332) (11,547)

g

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3004 Customer Service - Budget Account Number 100.3004.510100 100.3004.510200 100.3004.510300 100.3004.510500 100.3004.510700 100.3004.520800 100.3004.531100 100.3004.531600 100.3004.550100 100.3004.550200 100.3004.551700 100.3004.551900 100.3004.553200 100.3004.557100 100.3004.557300 100.3004.580900 201.3004.530100 201.3004.580900 202.3004.580900 3004 Total

Description FT-NBU - CS FT-BU - CS FT-BU SHIFT - CS PT - CS SEASONAL - CS MILEAGE - CS OFFICE SUPPLIES - CS COMPUTER SUPPLIES - CS CONFERENCES/ TRNG - CS MEMBERSHIP DUES - CS BANKING SVCS - CS MISC CONTRACT SVCS - CS AD/ PUBLCTNS - EXTERNAL - CS UNIFORMS - CS REFUNDS - CS OTHER EXP - CS SM EQUIP/ FURN/ FIXTURES - CS OTHER OPERATIONAL EXP - CS OTHER OPERATIONAL EXP - CS Customer Service

2015 Actual $ 62,941 $ 53,928 $ 97 $ 41,732 $ 11,710 $ 394 $ 764 $ 77 $ $ 290 $ 21,301 $ 3,276 $ 1,644 $ 326 $ 10,726 $ $ 18,818 $ $ 2,950 $ 230,972

2016 Budget $ 59,779 $ 91,595 $ 200 $ $ 8,000 $ 1,250 $ 800 $ 200 $ 2,700 $ 500 $ 21,000 $ 4,880 $ 4,000 $ 300 $ 12,760 $ 48 $ 56,000 $ 500 $ $ 264,512

2017 Budget $ 61,664 $ 89,087 $ 200 $ $ 8,000 $ 1,350 $ 800 $ 200 $ 2,700 $ 500 $ 23,000 $ 5,000 $ 6,000 $ 800 $ 14,000 $ 50 $ 50,000 $ 500 $ 4,000 $ 267,851

2015 Actual $ $ 29,101 $ 73,389 $ 359 $ 7,357 $ $ 206 $ 20,625 $ 40 $ 4,183 $ $ 135,259

2016 Budget $ 8,000 $ 30,810 $ 29,000 $ 600 $ 6,300 $ 1,200 $ 20,000 $ 26,000 $ 200 $ 3,860 $ 21,000 $ 146,970

2017 Budget $ $ 31,688 $ 50,000 $ 450 $ 15,000 $ 1,200 $ 20,000 $ 26,000 $ 200 $ 4,000 $ $ 148,538

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,885 (2,508) 100 2,000 120 2,000 500 1,240 2 (6,000) 4,000 3,339

$ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance (8,000) 878 21,000 (150) 8,700 140 (21,000) 1,568

3005 Membership Services - Budget Account Number 202.3005.580900 205.3005.510500 205.3005.530900 205.3005.531100 205.3005.531200 205.3005.550100 205.3005.551900 205.3005.553200 205.3005.557300 205.3005.580900 205.3005.580901 3005 Total

Description OTHER OPERATIONAL EXP - MEM PT - MEM OTHER OP MTRLS/ SUPPLIES - MEM OFFICE SUPPLIES - MEM POSTAGE - MEM CONFERENCES/ TRNG - MEM MISC CONTRACT SVCS - MEM AD/ PUBLCTNS - EXTERNAL - MEM REFUNDS - MEM OTHER OPERATIONAL EXP - MEM OTHER OP EXP - MEM GRANT CONNECTIONS CAMP Membership Services

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

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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 Goals Develop effective marketing and brand presence of Metroparks regions, interpretive themes, programs, special events and facilities to reach targeted audiences both locally and nationally.

Tactics/Actions 1. Develop a systematic approach for marketing and a branding plan for the agency.

Performance Measures Engage support through successful passage of levies; increased perception of Metroparks as valuable to the community; increased visitation proportionate to each park; reach diverse audiences. All of the above can be measured by surveys. Increase special event participation by 5% over previous year. Increase special event revenue by 5-7% over previous year. Add at least one new special event per year; evaluate

2017 Metroparks Toledo Budget

Timeline

Results

2017-2020 Goal would be to complete the marketing plan and implement over the next 3 years. With this, need to have key marketing tactics for specific areas.

Revamped website launched in February 2016, including new logo and brand messaging. Accomplished through contract agreement with North Design. Currently working on comprehensive marketing plan initiatives.

Track outcomes.

Special events yielded $33,593 in revenue over 2013-2015 period. A minimum of one new event was added each year. Two new special events were initiated in 2015. Mascot appearances in 2015 totaled 8; year-to-date for 2016 is 8.

2017-2020 Goal: Set up process for promoting and tracking community speaking

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MC Strategic Goals

Tactics/Actions

Performance Measures shelf life of existing events. Track special event attendee satisfaction through surveys with a goal of 3.5 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

Timeline engagements. Continue to increase community connections incrementally each year.

Results

Number of Community Connections in 2015 was 77; yearto-date for 2016 is 54 events.

Track # of Metroparks speaking engagements presented in community with a goal to increase year over year. Track # of people reached through speaking engagements.

2. Work specifically with programming to ensure marketing initiatives are aligned with newly defined program interpretive regions.

2017 Metroparks Toledo Budget

Track # of Community Connections – Metroparks table top presence at community functions, staffed by volunteers. Evaluation methodology for determining market data

2017 Goal: Continue to work with programming to determine and develop templates for expanded use in program

Marketing continues to work with program department to define program interpretive regions through packaging of programs in the visitor guide and website.

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MC Strategic Goals

Tactics/Actions

3. Train staff how to effectively use marketing data to make good decisions when developing programming, evaluating facilities usage and managing their park sites.

4. Continue to improve system communication via the Daily Update and enhanced intranet.

Performance Measures

Survey results – diversity in audience makeup; overall satisfaction of program and other users. Train all Metroparks staff th by 4 quarter 2016. Track Employee survey results with goal to improve communication score.

5. Establish a communication network posting results of performance outcomes on a monthly and quarterly basis.

Template/outlined measures are kept current.

6.

Development of new website with state-of-the-art video capability. Measure will be visits to website. Increase all measures (social media, unique visitors to site, earned media and page views) year over year.

Update annually the district's web site and use of social media through a community relations plan. Use digital communications for interpretive purposes.

2017 Metroparks Toledo Budget

Timeline promotions and community communications. 2017 Goal: Need to establish and implement a timely process for tracking and reporting industry trends in all areas.

2017-2020 Goal: Annual employee survey; on-going.

Results

Marketing Department has initiated regular meetings and minitraining sessions within those meeting with the program department. This will be on-going. Specific staff people within programming have been identified to provide social media content, written narratives for visitor guide publications and other narrative needs. Many of these initiatives already underway. Parkway “look and feel” being revamped through branding initiative. “Owners” have been assigned to oversee individual sections of the Parkway. Template for scorecard completed for park district wide use.

2017-2020 Goals: Want to engage staff to create and contribute content; train staff on content, social media, etc. As of January 2015, a weekly creative team meets to track visual content being done by staff. May also need to purchase apps, program software, equipment to produce videos and other devices. Supervisors Notes has been initiated.

Initiated weekly meetings between marketing and interpretive planning team; initiated weekly meetings between marketing and programming department.

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MC Strategic Goals Develop a comprehensive program of special events within Metroparks system for regional economic and value-culture impact.

Tactics/Actions

1. Track regularly regional

2.

3.

Explore the development of an Eco-Tourism Plan with the Convention and Visitors Bureau to enhance existing and potential ecotourism opportunities.

Develop a comprehensive development/d onor cultivation plan aligned with Metroparks short and longterm capital projects and park

1. 2.

3.

event providers to determine the types of events that satisfy a regional or national market demand and are appropriate for Metroparks facilities. Determine Metroparks role in providing the identified events and realign the organization accordingly. Identify appropriate community partners to fully maximize special events impact to the region. Track the economic impacts of regional and national events within the Metroparks system – methodology to be defined. Set up a series of exploratory meetings with Destination Toledo. Identify collaborative community partners and initiate meetings to enhance outreach for eco-tourism opportunities. Identify national, regional and local trends that attract tourists.

4. Develop an outline for ecotourism initiatives aligned with Metroparks mission and comprehensive plan. 1. Activate Metroparks Foundation. 2. Establish a fundraising committee of community leaders, volunteers, etc. 3. Identify priority fundraising projects tied to Metroparks comprehensive plan.

2017 Metroparks Toledo Budget

Performance Measures Review program plan with other program providers. Increase special events to include one new event initiative each year. Develop and implement evaluation process for determining success and life cycle of each event offering. Identify trends. Complete by First quarter 2016.

Timeline

Results

2017-2020 Goals: Develop cost recovery methodology for each special event.

In addition to established special events that included Happy Trails, Outdoor Expo and Bug Fest, additional events series were added within the last 24 months (Under The Moon, Hidden Gems and Holidays at the Hall); successful events designed to attract diverse audiences and feature the many new parklands in the district.

Track success through revenue, participation and visitation. Review annual visitation, revenue and program participation numbers growth.

2017-2020 Goals: Begin development of tourism packages for potential promotion 20152016. Ground work will begin with development of eco-tourism packages and initiatives (internal marketing, programming and operations).

Revenue generated through donor supported projects. Reactivate Metroparks Foundation with appointment of 2 additional members; end of 2015.

2017-2020 Goals: Expand the work of the Foundation to oversee charitable giving and capital campaigns.

Three Park Foundation members named and oriented to the established overall policies of the functions of a Foundation Board. Workshops conducted throughout 2016 with foundation members to further orient and task with responsibilities of fundraising for the park district.

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MC Strategic Goals developments.

Tactics/Actions

Performance Measures Establish guidelines and policies for the foundation by end of first quarter of 2016.

Timeline

Results

4000 Marketing - Budget Account Number 100.4000.510100 100.4000.510500 100.4000.520800 100.4000.530100 100.4000.530900 100.4000.531100 100.4000.531200 100.4000.531300 100.4000.531400 100.4000.531600 100.4000.532300 100.4000.550100 100.4000.550200 100.4000.551900 100.4000.553200 100.4000.580200 100.4000.580500 100.4000.580800 100.4000.580900 201.4000.580900 202.4000.553400 4000 Total

Description FT NBU - MKTG PT - SPEC. EVENTS COORDINATOR - MKTG MILEAGE - MKTG SMALL EQUIP/FURN/FIXTURES - MKTG OTHER OP MTRLS & SUPPLIES - MKTG OFFICE SUPPLIES - MKTG POSTAGE - MKTG BOOKS/ PERIODICALS - MKTG PAPER/ PRINTING - MKTG COMPUTER SUPPLIES - MKTG EXHIBIT SUPPLIES - MKTG CONF/TRNG - MKTG MEMBER DUES - MKTG MISC CONTRACT SVCS - MKTG AD/ PUBLCTN - MKTG CONTINGENCY - MKTG OTHER EXPENSE BUDGET MGMT - MKTG OTHER NON-OP EXP - MKTG OTHER EXP - MKTG OTHER OP EXP - MKTG COMMUNITY RELATIONS - MKTG Marketing

2015 Actual $ 116,879 $ 33,273 $ 775 $ 188 $ 1,647 $ 114 $ 295 $ $ 4,132 $ 125 $ 7,942 $ 1,371 $ 1,457 $ 62,227 $ 1,345 $ $ $ $ $ 10,377 $ 18,086 $ 260,232

2016 Budget $ 112,353 $ 76,987 $ 1,500 $ 400 $ 2,000 $ 1,000 $ 1,000 $ 100 $ 8,000 $ 200 $ 14,855 $ 4,000 $ 1,750 $ 47,000 $ 3,000 $ 5,000 $ $ 500 $ 50 $ 15,000 $ 39,500 $ 334,195

2017 Budget $ 115,249 $ 44,045 $ 300 $ $ 1,000 $ 500 $ 500 $ $ 3,000 $ 200 $ 5,000 $ 1,000 $ 1,000 $ 15,000 $ 1,500 $ 5,000 $ 5,000 $ 500 $ 50 $ 15,000 $ 35,000 $ 248,844

2015 Actual $ 151,364 $ 32,846 $ 1,419 $ 10,344 $ 2,657 $ 4,586 $ 415 $ 570 $ 142,803 $ 86,423 $ 10,063 $ $ $ 443,490

2016 Budget $ 144,279 $ 28,812 $ 2,700 $ 27,269 $ 1,950 $ 5,600 $ 1,030 $ 970 $ 142,550 $ 105,000 $ 10,700 $ 30 $ $ 470,890

2017 Budget $ 148,086 $ 28,818 $ 2,000 $ 27,000 $ 2,500 $ 5,600 $ 2,000 $ $ 142,500 $ 130,000 $ 10,700 $ $ 200,000 $ 699,204

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 2,896 (32,942) (1,200) (400) (1,000) (500) (500) (100) (5,000) (9,855) (3,000) (750) (32,000) (1,500) 5,000 (4,500) (85,351)

$ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 3,807 6 (700) (269) 550 970 (970) (50) 25,000 (30) 200,000 228,315

4003 Public Relations - Budget Account Number 100.4003.510100 100.4003.510500 100.4003.520800 100.4003.530900 100.4003.531100 100.4003.531200 100.4003.550100 100.4003.550200 100.4003.551900 100.4003.553200 100.4003.553500 100.4003.580900 201.4003.510100 4003 Total

Description FT-NBU - PR PT - PR MILEAGE - PR OTHER OP MTRLS/ SUPPLIES - PR OFFICE SUPPLIES - PR POSTAGE - PR CONF/TRAIN - PR MEMBERSHIP/DUES - PR MISC CONTRACT SVCS - PR AD/ PUBLCTNS-EXT - PR PR & EDN SIGNS - PR OTHER EXP - PR FT-NBU - PR Public Relations

2017 Metroparks Toledo Budget

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4004 Special Events - Budget Account Number 100.4004.510500 100.4004.520800 100.4004.530100 100.4004.530900 100.4004.531100 100.4004.531200 100.4004.532300 100.4004.550100 100.4004.550200 100.4004.551900 100.4004.553200 4004 Total

Description PT - SPV MILAGE - SPV SMALL EQUIPMENT - SPV OTHER OP MTRLS/ SUPPLIES - SPV OFFICE SUPPLIES - SPV POSTAGE - SPV EXHIBIT SUPPLIES - SPV CONFERENCES/ TRNG - SPV MEMBER DUES - SPV MISC CONTRACT SVCS - SPV AD/ PUBLCTNS - EXTERNAL - SPV Special Events

2015 Actual $ $ $ $ $ $ $ $ $ $ $ $ -

2016 Budget $ $ $ $ $ $ $ $ $ $ $ $ -

2017 Budget $ 50,209 $ 1,000 $ 200 $ 1,000 $ 500 $ 500 $ 20,000 $ 1,000 $ 600 $ 35,000 $ 1,500 $ 111,509

$ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 50,209 1,000 200 1,000 500 500 20,000 1,000 600 35,000 1,500 111,509

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. 2017 Metroparks Toledo Budget

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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 6002 6003 6004 6005 6006 6007 6008 6009

Pearson Side Cut Farnsworth/Providence Secor/Wiregrass Oak Openings/Westwinds Swan Creek Wildwood Blue Creek 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 Provide upgraded or new facilities to meet emerging market demands, contribute to public health and the regional economy, and help achieve financial sustainability (e.g., adventure/mountain biking, canoe/kayaking).

Tactics/Actions 1.

Broaden the definition of outdoor recreation to take into account the environmental, economic, and community components of green infrastructure and in meeting the goals and vision of the District. 2. Identify needs for upgraded or new facilities to meet the demand identified in the program plan. 3. Allocate sufficient funding in the capital improvements program to address identified needs.

2017 Metroparks Toledo Budget

Performance Measures Outdoor recreation activities are broaden to reach a wider level of users Top Priority activities have been assigned implementation dates (similar to strategy utilized to update our playgrounds)

Timeline January 2015 to December 2017

Results Kayak/Canoe Facilities added at 5 sites Single Track Bike Trail implementation is in progress. 5 of the 11 miles of trail have been completed. Bouldering site created Improvements made at 3 sites to facilitate OS programming

Visitation will be

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OP Strategic Goals

Tactics/Actions 4. 5.

Utilize Asset Calc software to maintain and implement an asset management plan with a lifecycle replacement schedule to govern capital investment in existing park and facility infrastructure.

1.

2.

3.

4. Establish facility/infrastructure design and maintenance standards to uphold quality of user experience and fiscal sustainability.

1.

2.

3.

Monitor existing facility upgrade needs and new facility needs over time. Develop a Capital schedule to guide the design and implementation of ten new parks in the next ten years. (moved here from the NR matrix) Inventory and assess all Metroparks facilities and amenities using a standardized GIS

Develop cost-benefit criteria for investing in deferred maintenance and upgrades to existing facility infrastructure. Establish management schedules for maintenance standards to extend useful life of assets. Allocate sufficient funding in the capital improvements and Major Maintenance budgets to address identified lifecycle needs. Monitor existing facility investment needs over time. Compile and evaluate existing formal and informal design and maintenance standards. Based on the evaluation, develop comprehensive standards to address safety, signage, and environmental sustainability. Incorporate flexibility in designs to address different user experiences and site contexts. The maintenance staff will create a true cost of service to maintain parks, trails, and amenities to determine unit costs. This will help to

2017 Metroparks Toledo Budget

Performance Measures tracked to verify the success of the new amenities. New park Developments are completed per the established capital schedule 3-5% of total asset value invested on a yearly basis to maintain what the District already owns Facility Condition Index for the district and each park

Design standards developed

Timeline

Opened Middlegrounds, Wiregrass and Westwinds Metroparks

January 2015 to December 2017

3 year plan developed for facility and infrastructure maintenance and replacement

AssetCalc needs to be reviewed and updated 2017

Aug. 2017

District-wide Maintenance Standards Manual updated

Park specific operations manuals will be reviewed and updated

Options will be explored for moving

Results

Core service work orders have been created in Webworks to establish cost of service.

Park budgets will be shared on a

Smart phones and electronic police reports implemented

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OP Strategic Goals

Tactics/Actions determine the level of productivity, efficiency and management standards in place. 4. Develop and maintain a maintenance management plan for the district to focus on standards, costs, and staff levels needed. 5. Expand technology use into park operations. 6. Relate operational processes and standards to Vol. Coordinators to facilitate effective creation of new volunteer opportunities 7. Staff in each park needs to know the budget they have to work with and then manage to it. 8. Consider contracting of services when costs are too high to provide a service. 9. The District should consider having regional managers over all services in the designated regions. 10. Continue with updated signage plan in the park to help guide users. 11. Develop a continuous improvement model for core services.

Performance Measures Webworks toward being paperless

Timeline

Results

quarterly basis in park staff meetings

automated the opening/closing of gates and facilities at Westwinds, FT Battlefield and Middlegrounds

Volunteer hours will total at least 15% of Operations staff paid man-hours.

Garden Keeper volunteer program expanded districtwide

Cost savings of 10%

Use of the DTID at Middlegrounds and Kayak concessions at Farnsworth

Continue Regionalization strategy for management and staffing of parks

Initial implementation of a Regional strategy for management and staffing of park areas and facilities at Oaks and River Parks

Audit scores90% compliance with established standards

New entrance signs at Wildwood and Pearson

Criminal Statistics Ranger contacts with visitors. Ranger Out of Vehicle time. Staff Safety StatisticsRecordable injuries.

5000 Construction Crew - Budget Account Number 100.5000.510100 100.5000.510200 100.5000.510300 100.5000.510400 100.5000.510700 100.5000.530100 100.5000.530900 100.5000.551900 100.5000.555100 100.5000.580500 5000 Total

Description FT-NBU - CC FT-BU - CC FT-BU SHIFT - CC FT-BU OT - CC SEASONAL - CC SM EQUIP/FURN/FIXTURES - CC OTHER OP M&S - CC MISC CONT SERV - CC EQUIP RENTAL - CC OTHER EXP BUDGET MGMT - CC Construction Crew

2017 Metroparks Toledo Budget

2015 Actual $ 79,428 $ 212,395 $ 7 $ 3,433 $ 26,779 $ 3,122 $ 10,340 $ 2,416 $ 203 $ $ 338,124

2016 Budget $ 76,400 $ 249,513 $ 100 $ 3,000 $ 31,000 $ 4,991 $ 12,000 $ 2,400 $ $ 10,000 $ 389,404

2017 Budget $ 78,720 $ 246,539 $ 100 $ 3,000 $ 18,000 $ 6,000 $ 12,000 $ 2,400 $ $ 10,000 $ 376,759

$ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 2,320 (2,974) (13,000) 1,009 (12,645)

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5001 Planning and Construction - Budget Account Number 100.5001.510100 100.5001.510500 100.5001.520800 100.5001.530100 100.5001.531100 100.5001.531600 100.5001.550100 100.5001.550200 100.5001.551900 100.5001.552800 100.5001.552900 100.5001.570200 100.5001.570300 5001 Total

Description FT-NBU - PC PT - PC MILEAGE - PC SM EQUIP/ FURN/ FIXTURES - PC OFFICE SUPPLIES - PC COMPUTER SUPPLIES - PC CONFERENCES/ TRNG - PC MEMBERSHIP DUES - PC MISC CONTRACT SVCS - PC BUILDINGS - PAIR/MAINT/RENO_BUILDINGS - PC STRUCTURES_NON-BLDGS - PAIR/MAINT/RENO - PC LAND IMPROVEMENTS - PC LAND IMPROVEMENT_DEMOLITION - PC Planning and Construction

2015 Actual $ 195,722 $ 27,938 $ 977 $ 570 $ 4,418 $ 1,374 $ 1,977 $ 445 $ 66,856 $ 103,660 $ 241,435 $ 64,434 $ 5,550 $ 715,357

2016 Budget $ 189,219 $ 28,773 $ 2,900 $ 150 $ 3,731 $ 624 $ 500 $ 545 $ 53,578 $ 107,352 $ 185,598 $ 50,105 $ $ 623,074

2017 Budget $ 192,199 $ 29,640 $ 3,000 $ 1,000 $ 5,000 $ 1,500 $ 2,000 $ 1,000 $ 200,000 $ 145,000 $ 332,500 $ 75,000 $ $ 987,839

Description SM EQUIP/ FURN/ FIXTURES - SAF OTHER OP MTRLS/ SUPPLIES - SAF OFFICE SUPPLIES - SAF CONFERENCES/ TRNG - SAF MEMBERSHIP DUES - SAF MISC CONTRACT SVCS - SAF Safety

2015 Actual $ 2,658 $ 5,818 $ $ 849 $ $ 2,738 $ 12,063

2016 Budget $ 4,000 $ 6,500 $ 0 $ 700 $ 400 $ 6,500 $ 18,100

2017 Budget $ 3,000 $ 5,500 $ 250 $ 2,700 $ 400 $ 5,000 $ 16,850

$ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 2,980 867 100 850 1,269 876 1,500 455 146,422 37,648 146,902 24,895 364,765

$ $ $ $ $ $ $

16 - 17 Variance (1,000) (1,000) 250 2,000 (1,500) (1,250)

5002 Safety - Budget Account Number 100.5002.530100 100.5002.530900 100.5002.531100 100.5002.550100 100.5002.550200 100.5002.551900 5002 Total

2017 Metroparks Toledo Budget

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6000 Operations - Budget Account Number 100.6000.510100 100.6000.510200 100.6000.510300 100.6000.510400 100.6000.510500 100.6000.510700 100.6000.520800 100.6000.530100 100.6000.530900 100.6000.531100 100.6000.531300 100.6000.531600 100.6000.532200 100.6000.533200 100.6000.533300 100.6000.533400 100.6000.533500 100.6000.533600 100.6000.533700 100.6000.540100 100.6000.540500 100.6000.550100 100.6000.550200 100.6000.551400 100.6000.551900 100.6000.552200 100.6000.552700 100.6000.553200 100.6000.554100 100.6000.554400 100.6000.555300 100.6000.557100 100.6000.558100 100.6000.558200 100.6000.558300 100.6000.558400 100.6000.558500 100.6000.558600 100.6000.580200 100.6000.580500 100.6000.580900 6000 Total

Description FT-NBU - OPS FT-BU - OPS FT-BU SHIFT - OPS FT-OT - OPS PT - OPS SEASONAL - OPS MILEAGE - OPS SM EQUIP/ FURN/ FIXTURES - OPS OTHER OP MTRLS/ SUPPLIES - OPS OFFICE SUPPLIES - OPS BOOKS/ PERIODICALS - OPS COMPUTER SUPPLIES - OPS PHOTO SUPPLIES - OPS REQ'D/ REGULATORY SIGNS - OPS ROAD SALT - OPS PLAYGRND MATERIAL - OPS Ops. M&S-Structures Ops. M&S-Grounds Ops. M&S-Equip. DISPOSAL - OPS GAS/ DIESEL - OPS CONFERENCES/ TRNG - OPS MEMBEOPSHIP DUES - OPS ALARM SYSTEMS - OPS MISC CONTRACT SVCS - OPS RADIOS - OPS OTHER EQUIP REPAIR - OPS AD/ PUBLCTNS - EXTERNAL - OPS FIRE CONTRACTS - OPS Inter/Intra Governmental Billing RENTAL HOME PROP M&R - OPS UNIFORMS - OPS Structural Services Grounds M&R Services Facility Systems Services Fleet Veh. Repair Rolling Stock Repair Fixed Equip. Repair CONTINGENCY - OPS OTHER EXP BUDGET MGMT - OPS OTHER EXP - OPS Operations

2017 Metroparks Toledo Budget

2015 Actual $ 84,794 $ 948,153 $ 3,931 $ 89,405 $ 66,722 $ 3,418 $ 650 $ 13,823 $ 9,915 $ 429 $ 24 $ $ $ 2,839 $ 25,565 $ 5,656 $ 15,989 $ 6,795 $ 8,080 $ 39,361 $ 104,394 $ 28,887 $ 1,636 $ 27,491 $ 16,402 $ 15,677 $ 6,304 $ 1,322 $ 23,291 $ 2,536 $ 5,942 $ 31,596 $ 2,712 $ 14,150 $ 6,253 $ 5,205 $ 635 $ 506 $ $ $ $ 1,620,491

2016 Budget $ 158,378 $ 956,755 $ 5,000 $ 70,000 $ 64,466 $ 20,000 $ 750 $ 8,000 $ 8,821 $ 500 $ 100 $ 100 $ 400 $ 4,000 $ 23,000 $ 6,000 $ 17,000 $ 9,000 $ 8,500 $ 40,710 $ 150,000 $ 30,000 $ 1,000 $ 40,000 $ 16,455 $ 4,000 $ 11,400 $ 1,000 $ 36,300 $ 3,000 $ 10,000 $ 44,000 $ 18,000 $ 19,560 $ 20,000 $ 100 $ 1,000 $ 1,000 $ 140 $ $ 100 $ 1,808,536

2017 Budget $ 163,039 $ 913,604 $ 5,000 $ 70,000 $ 83,618 $ 4,000 $ 800 $ 8,000 $ 9,250 $ 500 $ 100 $ 100 $ 400 $ 4,000 $ 23,000 $ 6,000 $ 13,000 $ 9,000 $ 13,000 $ 48,000 $ 100,000 $ 30,000 $ 1,000 $ 40,000 $ 19,000 $ 12,000 $ 8,000 $ 1,000 $ 30,000 $ 3,000 $ 8,000 $ 36,000 $ 19,000 $ 16,000 $ 20,000 $ 6,500 $ 1,500 $ 1,500 $ 5,000 $ 5,000 $ $ 1,736,911

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 4,661 (43,151) 19,152 (16,000) 50 429 (4,000) 4,500 7,290 (50,000) 2,545 8,000 (3,400) (6,300) (2,000) (8,000) 1,000 (3,560) 6,400 500 500 4,860 5,000 (100) (71,625)

Page 83


6001 Pearson - Budget Account Number 100.6001.510100 100.6001.510200 100.6001.510300 100.6001.510400 100.6001.510500 100.6001.510700 100.6001.530100 100.6001.530900 100.6001.531100 100.6001.531800 100.6001.533500 100.6001.533600 100.6001.533700 100.6001.540200 100.6001.540300 100.6001.540400 100.6001.540500 100.6001.540600 100.6001.551900 100.6001.552500 100.6001.552700 100.6001.555100 100.6001.558300 100.6001.558400 100.6001.558500 100.6001.558600 100.6001.580500 6001 Total

p Description

FT NBU - PE FT-BU - PE FT-BU SHIFT - PE FT-OT - PE PT - PE SEASONAL - PE SM EQUIP/ FURN/ FIXTURES - PE OTHER OP MTRLS/ SUPPLIES - PE OFFICE SUPPLIES - PE CLEANING SUPPLIES - PE Ops. M&S-Structures Ops. M&S-Grounds Ops. M&S-Equip. SEPTIC - PE WATER - PE ELECTRIC - PE GAS/ DIESEL - PE HEATING FUEL - PE MISC CONTRACT SVCS - PE TREE WORK - PE OTHER EQUIP REPAIR - PE EQUIP RENTAL - PE Facility Systems Services Fleet Veh. Repair Rolling Stock Repair Fixed Equip. Repair OTHER EXP BUDGET MGMT - PE Pearson

2017 Metroparks Toledo Budget

g 2015 Actual 68,363 $ $ 82,046 2 $ 1,611 $ $ 53,686 $ $ 3,415 35,759 $ $ 599 $ 9,748 866 $ 2,266 $ 676 $ $ $ 6,146 $ 20,271 $ 2,204 $ 12,387 $ 4,489 5,922 $ $ 206 $ 424 $ $ 3,010 2,736 $ $ $ $ 316,832

2016 Budget 65,854 $ 126,617 $ 100 $ $ 3,000 $ $ 55,930 $ 3,650 25,303 $ 600 $ $ 6,988 $ 1,000 $ 1,105 1,500 $ 1,641 $ $ 7,110 15,952 $ $ 5,014 $ 15,045 $ 11,000 7,000 $ $ 2,000 $ 2,500 8,000 $ 2,000 $ 2,500 $ $ 1,000 $ $ 372,409

2017 Budget 67,658 $ 116,164 $ 100 $ $ 3,000 $ 8,472 $ 55,930 $ 4,000 $ 26,582 600 $ 7,356 $ 1,000 $ 3,785 $ $ 1,500 $ $ 7,000 $ 20,500 $ 3,834 14,000 $ $ 9,270 $ 5,000 $ 3,000 $ 2,500 5,665 $ $ 3,000 $ 3,500 $ $ 1,500 $ 374,916

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,804 (10,453) 8,472 350 1,279 368 2,680 (1,641) (110) 4,548 (1,180) (1,045) (1,730) (2,000) 1,000 (2,335) 1,000 1,000 (1,000) 1,500 2,507

Page 84


6002 Side Cut - Budget Account Number 100.6002.510100 100.6002.510200 100.6002.510300 100.6002.510400 100.6002.510500 100.6002.510700 100.6002.530100 100.6002.530900 100.6002.531100 100.6002.531800 100.6002.533500 100.6002.533600 100.6002.533700 100.6002.533800 100.6002.533900 100.6002.540200 100.6002.540300 100.6002.540400 100.6002.540500 100.6002.540600 100.6002.551900 100.6002.552500 100.6002.552700 100.6002.555100 100.6002.558100 100.6002.558200 100.6002.558300 100.6002.558400 100.6002.558500 100.6002.558600 100.6002.570200 100.6002.580500 100.6002.580900 202.6002.530900 6002 Total

Description FT NBU - SC FT-BU - SC FT-BU SHIFT - SC FT-OT - SC PT - SC SEASONAL - SC SM EQUIP/ FURN/ FIXTURES - SC OTHER OP MTRLS/ SUPPLIES - SC OFFICE SUPPLIES - SC CLEANING SUPPLIES - SC Ops. M&S-Structures Ops. M&S-Grounds Ops. M&S-Equip. Ops. M&S-Paper Products Ops. M&S-Cleaning Supplies SEPTIC - SC WATER - SC ELECTRIC - SC GAS/ DIESEL - SC HEATING FUEL - SC MISC CONTRACT SVCS - SC TREE WORK - SC OTHER EQUIP REPAIR - SC EQUIP RENTAL - SC Structural Services Grounds M&R Services Facility Systems Services Fleet Veh. Repair Rolling Stock Repair Fixed Equip. Repair LAND IMPROVEMENTS - SC OTHER EXP BUDGET MGMT - SC OTHER EXP - SC OTHER MTRLS/ SUPPLIES Side Cut

2017 Metroparks Toledo Budget

2015 Actual $ 79,467 $ 65,100 $ 10 $ 1,962 $ $ 50,748 $ 8,233 $ 12,419 $ 267 $ 2,529 $ 4,892 $ 4,870 $ 1,207 $ 2,000 $ 1,066 $ 1,254 $ 2,524 $ 9,152 $ 2,920 $ 11,166 $ 8,433 $ 4,117 $ 1,954 $ 929 $ 823 $ 1,118 $ 907 $ 6,165 $ 2,000 $ 744 $ $ $ $ $ 288,972

2016 Budget $ 76,513 $ 68,073 $ 50 $ 2,000 $ 21,706 $ 50,000 $ 7,000 $ 13,000 $ 499 $ 3,500 $ 5,000 $ 5,000 $ 1,500 $ 2,250 $ 1,500 $ 3,717 $ 3,098 $ 14,160 $ 4,310 $ 20,355 $ 12,392 $ 4,000 $ 9,500 $ 1,000 $ 1,500 $ 1,000 $ 1,500 $ 2,966 $ 2,000 $ 1,000 $ 50,000 $ $ 100 $ 19,500 $ 409,689

2017 Budget $ 78,720 $ 68,397 $ 50 $ 2,000 $ 19,242 $ 50,000 $ 10,000 $ 13,000 $ 499 $ 4,000 $ 5,000 $ 5,000 $ 1,500 $ 3,000 $ 1,500 $ 4,000 $ 3,100 $ 13,500 $ 3,000 $ 13,000 $ 13,000 $ 5,000 $ 9,500 $ 1,000 $ 1,500 $ 1,000 $ 1,500 $ 2,966 $ 3,200 $ 1,000 $ $ 1,500 $ 100 $ $ 339,774

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 2,207 324 (2,464) 3,000 (0) 500 750 283 2 (660) (1,310) (7,355) 608 1,000 0 1,200 (50,000) 1,500 (19,500) (69,915)

Page 85


6003 Farnsworth/Providence - Budget p Account Number 100.6003.510100 100.6003.510200 100.6003.510300 100.6003.510400 100.6003.510700 100.6003.530100 100.6003.530900 100.6003.531100 100.6003.531800 100.6003.533500 100.6003.533600 100.6003.533700 100.6003.533900 100.6003.540200 100.6003.540300 100.6003.540400 100.6003.540500 100.6003.540600 100.6003.551900 100.6003.552500 100.6003.552700 100.6003.554400 100.6003.555100 100.6003.558100 100.6003.558200 100.6003.558300 100.6003.558400 100.6003.558500 100.6003.558600 100.6003.580500 100.6003.580900 6003 Total

Description FT-NBU - FA/PR FT-BU - FA/PR FT-BU SHIFT - FA/PR FT-OT - FA/PR Seasonal - FA/PR SM EQUIP/ FURN/ FIXTURES - FA/PR OTHER OP MTRLS/ SUPPLIES - FA/PR OFFICE SUPPLIES - FA/PR CLEANING SUPPLIES - FA/PR Ops. M&S-Structures Ops. M&S-Grounds Ops. M&S-Equip. Ops. M&S-Cleaning Supplies SEPTIC - FA/PR WATER - FA/PR ELECTRIC - FA/PR GAS/ DIESEL - FA/PR HEATING FUEL - FA/PR MISC CONTRACT SVCS - FA/PR TREE WORK - FA/PR OTHER EQUIP REPAIR - FA/PR Inter/Intra Governmental Billing EQUIP RENTAL - FA/PR Structural Services Grounds M&R Services FA/PRcility Systems Services Fleet Veh. Repair Rolling Stock Repair Fixed Equip. Repair OTHER EXP BUDGET MGMT - FA/PR OTHER EXP - FA/PR Farnsworth/Providence

2017 Metroparks Toledo Budget

g 2015 Actual $ 69,439 $ 162,997 $ 17 $ 894 $ 64,982 $ 6,203 $ 27,771 $ 500 $ 3,155 $ 4,984 $ 5,025 $ 1,999 $ 1,875 $ 3,155 $ 1,939 $ 12,906 $ 2,088 $ 12,349 $ 3,666 $ 6,193 $ 6,693 $ 53 $ 1,063 $ 5,983 $ 3,095 $ 2,481 $ 3,983 $ 332 $ 35 $ $ 78 $ 415,933

2016 Budget $ 58,666 $ 168,502 $ 100 $ 3,000 $ 70,000 $ 6,479 $ 26,966 $ 600 $ 4,200 $ 5,000 $ 6,000 $ 2,400 $ 2,200 $ 2,898 $ 4,425 $ 15,930 $ 3,983 $ 21,240 $ 4,993 $ 7,000 $ 3,000 $ 300 $ 3,600 $ 6,000 $ 5,998 $ 3,000 $ 4,866 $ 1,000 $ 502 $ $ 100 $ 442,948

2017 Budget $ 60,421 $ 167,988 $ 100 $ 3,000 $ 83,000 $ 6,500 $ 27,000 $ 500 $ 4,200 $ 5,000 $ 6,000 $ 2,400 $ 2,200 $ 3,200 $ 4,500 $ 15,000 $ 2,000 $ 15,500 $ 5,100 $ 10,000 $ 3,000 $ 150 $ 3,600 $ 6,000 $ 6,000 $ 3,000 $ 5,000 $ 1,000 $ 500 $ 1,500 $ 100 $ 453,459

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,755 (514) 13,000 21 34 (100) 0 302 75 (930) (1,983) (5,740) 107 3,000 (150) 2 134 (2) 1,500 10,511

Page 86


6004 Secor/Wiregrass - Budget Account Number 100.6004.510100 100.6004.510200 100.6004.510300 100.6004.510400 100.6004.510700 100.6004.530100 100.6004.530101 100.6004.530900 100.6004.530901 100.6004.531100 100.6004.531800 100.6004.531801 100.6004.533500 100.6004.533600 100.6004.533700 100.6004.533800 100.6004.533900 100.6004.540200 100.6004.540201 100.6004.540300 100.6004.540400 100.6004.540500 100.6004.540600 100.6004.551900 100.6004.551901 100.6004.552500 100.6004.552700 100.6004.554400 100.6004.555100 100.6004.555101 100.6004.558100 100.6004.558200 100.6004.558300 100.6004.558400 100.6004.558500 100.6004.580500 100.6004.580900 202.6004.575100 6004 Total

Description FT NBU - SE FT-BU - SE FT-BU SHIFT - SE FT-OT - SE SEASONAL - SE SM EQUIP/ FURN/ FIXTURES - SE SM EQUIP/ FURN/ FIXTURES - WG OTHER OP MTRLS/ SUPPLIES - SE OTHER OP MTRLS/ SUPPLIES - WG OFFICE SUPPLIES - SE CLEANING SUPPLIES - SE CLEANING SUPPLIES - WG Ops. M&S-Structures - SE Ops. M&S-Grounds - SE Ops. M&S-Equip. - SE Ops. M&S-Paper Products - SE Ops. M&S-Cleaning Supplies - SE SEPTIC - SE SEPTIC - WG WATER - SE ELECTRIC - SE GAS/ DIESEL - SE HEATING FUEL - SE MISC CONTRACT SVCS - SE MISC CONTRACT SVCS - WG TREE WORK - SE OTHER EQUIP REPAIR - SE Inter/Intra Governmental Billing - SE EQUIP RENTAL - SE EQUIP RENTAL - WG Structural Services - SE Grounds M&R Services - SE Facility Systems Services - SE Fleet Veh. Repair - SE Rolling Stock Repair - SE OTHER EXP BUDGET MGMT - SE OTHER EXP - SE MISC CAP. O/LAY-AREA IMPROVEMENTS - SE Secor / Wiregrass

2017 Metroparks Toledo Budget

2015 Actual $ 63,377 91,500 $ $ 8 5,693 $ $ 35,945 6,337 $ $ $ 12,904 $ $ 354 829 $ $ $ 1,246 1,461 $ $ 1,382 $ 1,338 $ 672 300 $ $ $ 8,677 $ 8,133 $ 4,179 $ 20,957 $ 2,014 $ $ 2,025 $ 3,277 107 $ $ 1,702 $ 2,824 $ $ 1,152 $ $ 2,096 $ 1,138 $ $ $ 258 $ 281,885

2016 Budget 38,370 $ $ 78,824 $ 100 $ 3,000 $ 40,000 3,545 $ $ 18,021 $ $ $ 400 $ 1,300 $ 1,000 $ $ 2,000 $ 2,750 1,700 $ 1,300 $ $ 3,629 $ $ 8,300 $ 10,620 $ 4,483 36,285 $ $ 4,000 $ $ 2,500 $ 3,250 $ 2,124 $ $ $ 3,000 2,500 $ 1,000 $ 1,000 $ $ 1,200 $ $ 100 $ 276,301 $

2017 Budget $ 38,370 $ 77,653 $ 100 $ 3,000 $ 40,000 $ 6,500 $ 1,750 14,000 $ $ 4,500 500 $ $ 1,300 500 $ 1,000 $ $ 2,500 $ 5,240 $ 1,700 $ 1,450 $ 2,500 $ 1,500 $ 2,000 $ 11,000 $ 3,900 $ 22,000 $ 4,000 $ 1,200 $ 3,000 $ 2,200 $ 200 $ 3,200 $ 500 5,200 $ $ 2,650 $ 1,000 $ 2,000 $ 1,200 $ 1,500 100 $ $ $ 270,913

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance (1,171) 2,955 1,750 (4,021) 4,500 100 500 500 2,490 150 (1,129) 1,500 (6,300) 380 (583) (14,285) 1,200 500 (1,050) 200 1,076 500 2,200 150 1,000 1,500 (5,388)

Page 87


6005 Oak Openings/Westwinds - Budget Account Number 100.6005.510100 100.6005.510200 100.6005.510300 100.6005.510400 100.6005.510700 100.6005.530100 100.6005.530101 100.6005.530900 100.6005.530901 100.6005.531100 100.6005.531800 100.6005.531801 100.6005.533500 100.6005.533600 100.6005.533700 100.6005.533800 100.6005.533900 100.6005.540200 100.6005.540300 100.6005.540400 100.6005.540500 100.6005.540600 100.6005.551900 100.6005.551901 100.6005.552500 100.6005.552501 100.6005.552700 100.6005.554400 100.6005.555100 100.6005.555101 100.6005.558300 100.6005.558400 100.6005.558500 100.6005.580500 100.6005.580900 6005 Total

Description FT NBU - OO FT-BU - OO FT-BU SHIFT - OO FT-OT - OO SEASONAL - OO SM EQUIP/ FURN/ FIXTURES - OO SM EQUIP/ FURN/ FIXTURES - WE OTHER OP MTRLS/ SUPPLIES - OO OTHER OP MTRLS/ SUPPLIES - WE OFFICE SUPPLIES - OO CLEANING SUPPLIES - OO CLEANING SUPPLIES - WE Ops. M&S-Structures - OO Ops. M&S-Grounds - OO Ops. M&S-Equip. - OO Ops. M&S-Paper Products - OO Ops. M&S-Cleaning Supplies - OO SEPTIC - OO WATER - OO ELECTRIC - OO GAS/ DIESEL - OO HEATING FUEL - OO MISC CONTRACT SVCS - OO MISC CONTRACT SVCS - WE TREE WORK - OO TREE WORK - WE OTHER EQUIP REPAIR - OO Inter/Intra Governmental Billing - OO EQUIP RENTAL - OO EQUIP RENTAL - WE Facility Systems Services - OO Fleet Veh. Repair - OO Rolling Stock Repair - OO OTHER EXP BUDGET MGMT - OO OTHER EXP - OO Oak Openings / Westwinds

2017 Metroparks Toledo Budget

2015 Actual $ 81,600 $ 80,582 $ 20 $ 3,868 $ 39,066 $ 1,062 $ $ 29,929 $ $ 228 $ 2,759 $ $ 790 $ $ $ 2,269 $ 3,162 $ 3,895 $ 386 $ 17,935 $ 1,047 $ 27,275 $ 13,759 $ $ 450 $ $ 2,636 $ 960 $ 2,356 $ $ 991 $ 1,321 $ $ $ $ 318,347

2016 Budget $ 52,827 $ 83,718 $ 100 $ 3,000 $ 49,500 $ 1,999 $ $ 30,393 $ $ 300 $ 5,566 $ $ 3,900 $ 1,500 $ $ 2,750 $ 1,744 $ 2,655 $ 443 $ 14,603 $ 3,000 $ 39,825 $ 12,980 $ $ 4,433 $ $ 1,499 $ 1,000 $ 4,840 $ $ 2,500 $ 1,500 $ 3,076 $ $ 100 $ 329,752

2017 Budget $ 59,547 $ 84,096 $ 100 $ 3,000 $ 62,500 $ 3,000 $ 1,700 $ 32,000 $ 10,000 $ 500 $ 5,500 $ 500 $ 6,500 $ 1,500 $ 1,000 $ 2,750 $ 2,000 $ 3,500 $ 500 $ 16,500 $ 2,000 $ 30,000 $ 14,000 $ 1,200 $ 3,500 $ 2,500 $ 1,500 $ 1,400 $ 4,000 $ 500 $ 2,500 $ 1,500 $ 1,500 $ 1,500 $ 100 $ 364,393

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 6,720 378 13,000 1,001 1,700 1,607 10,000 200 (66) 500 2,600 1,000 256 845 57 1,897 (1,000) (9,825) 1,020 1,200 (933) 2,500 1 400 (840) 500 (1,576) 1,500 34,641

Page 88


6006 Swan Creek - Budget Account Number 100.6006.510100 100.6006.510200 100.6006.510300 100.6006.510400 100.6006.510700 100.6006.530100 100.6006.530900 100.6006.531100 100.6006.531800 100.6006.533500 100.6006.533600 100.6006.533700 100.6006.533800 100.6006.533900 100.6006.540300 100.6006.540400 100.6006.540500 100.6006.540600 100.6006.551900 100.6006.552500 100.6006.552700 100.6006.555100 100.6006.558100 100.6006.558300 100.6006.558400 100.6006.558500 100.6006.580500 202.6006.530900 6006 Total

Description FT NBU - SW FT-BU - SW FT-BU SHIFT - SW FT-OT - SW SEASONAL - SW SM EQUIP/ FURN/ FIXTURES - SW OTHER OP MTRLS/ SUPPLIES - SW OFFICE SUPPLIES - SW CLEANING SUPPLIES - SW Ops. M&S-Structures Ops. M&S-Grounds Ops. M&S-Equip. Ops. M&S-Paper Products Ops. M&S-Cleaning Supplies WATER - SW ELECTRIC - SW GAS/ DIESEL - SW HEATING FUEL - SW MISC CONTRACT SVCS - SW TREE WORK - SW OTHER EQUIP REPAIR - SW EQUIP RENTAL - SW Structural Services Facility Systems Services Fleet Veh. Repair Rolling Stock Repair OTHER EXP BUDGET MGMT - SW OTHER OP MTRLS/ SUPPLIES - SW Swan Creek

2017 Metroparks Toledo Budget

2015 Actual $ 58,145 $ 92,858 $ 2 $ 2,238 $ 46,735 $ 4,898 $ 14,944 $ 1,175 $ 2,931 $ 2,422 $ 3,596 $ 2,992 $ 1,174 $ 1,093 $ 5,966 $ 12,319 $ 2,751 $ 2,950 $ 2,879 $ 3,840 $ 826 $ $ $ $ 975 $ 757 $ $ $ 268,464

2016 Budget $ 53,807 $ 122,993 $ 50 $ 3,000 $ 54,200 $ 5,700 $ 13,300 $ 800 $ 2,414 $ 5,000 $ 4,000 $ 5,499 $ 1,500 $ 1,000 $ 6,903 $ 13,364 $ 2,655 $ 9,071 $ 5,000 $ 4,000 $ 1,000 $ 500 $ 500 $ 1,500 $ 1,900 $ 1,000 $ $ 2,175 $ 322,831

2017 Budget $ 55,416 $ 120,653 $ 50 $ 3,000 $ 67,200 $ 7,700 $ 13,300 $ 800 $ 3,000 $ 5,000 $ 4,000 $ 3,500 $ 2,000 $ 1,400 $ 9,350 $ 12,000 $ 2,500 $ 3,700 $ 5,000 $ 4,000 $ 1,000 $ 500 $ 500 $ 2,500 $ 1,900 $ 2,500 $ 1,500 $ $ 333,969

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,609 (2,340) 13,000 2,000 586 (1,999) 500 400 2,447 (1,364) (155) (5,371) 1,000 1,500 1,500 (2,175) 11,138

Page 89


6007 Wildwood - Budget Account Number 100.6007.510100 100.6007.510200 100.6007.510300 100.6007.510400 100.6007.510500 100.6007.510700 100.6007.520800 100.6007.530100 100.6007.530900 100.6007.531100 100.6007.531800 100.6007.533500 100.6007.533600 100.6007.533700 100.6007.533800 100.6007.533900 100.6007.540200 100.6007.540300 100.6007.540400 100.6007.540500 100.6007.540600 100.6007.551900 100.6007.552500 100.6007.552700 100.6007.554400 100.6007.555100 100.6007.558100 100.6007.558200 100.6007.558300 100.6007.558400 100.6007.558500 100.6007.558600 100.6007.580500 100.6007.580900 202.6007.580900 6007 Total

Description FT NBU - WW FT BU - WW FT-BU SHIFT - WW FT-OT - WW PT - WW SEASONAL - WW MILEAGE - WW SM EQUIP/ FURN/ FIXTURES - WW OTHER OP MTRLS/ SUPPLIES - WW OFFICE SUPPLIES - WW CLEANING SUPPLIES - WW Ops. M&S-Structures Ops. M&S-Grounds Ops. M&S-Equip. Ops. M&S-Paper Products Ops. M&S-Cleaning Supplies SEPTIC - WW WATER - WW ELECTRIC - WW GAS/ DIESEL - WW HEATING FUEL - WW MISC CONTRACT SVCS - WW TREE WORK - WW OTHER EQUIP REPAIR - WW Inter/Intra Governmental Billing EQUIP RENTAL - WW Structural Services Grounds M&R Services Facility Systems Services Fleet Veh. Repair Rolling Stock Repair Fixed Equip. Repair OTHER EXP BUDGET MGMT - WW OTHER EXP - WW OTHER OPERATIONAL EXP - WW Wildwood

2017 Metroparks Toledo Budget

2015 Actual $ 68,897 $ 103,887 $ 40 $ 669 $ 43,163 $ 52,036 $ $ 6,696 $ 26,334 $ 443 $ 11,630 $ 11,783 $ 7,096 $ 2,095 $ $ 867 $ 1,809 $ 16,368 $ 59,454 $ 3,895 $ 28,211 $ 17,450 $ 7,580 $ 7,202 $ 511 $ 3,909 $ 501 $ 994 $ 50,945 $ 4,607 $ 2,762 $ 1,699 $ $ $ 4,739 $ 548,272

2016 Budget $ 68,189 $ 111,530 $ 100 $ 4,000 $ 61,206 $ 53,000 $ 100 $ 6,500 $ 30,855 $ 800 $ 11,000 $ 9,500 $ 10,000 $ 5,000 $ $ 2,000 $ 1,505 $ 11,948 $ 45,777 $ 5,310 $ 35,400 $ 27,568 $ 7,300 $ 9,000 $ 898 $ 3,000 $ 2,753 $ 3,000 $ 28,000 $ 4,000 $ 4,000 $ 1,334 $ $ 100 $ 18,250 $ 582,923

2017 Budget $ 103,969 $ 103,582 $ 100 $ 4,000 $ 50,659 $ 53,000 $ 100 $ 6,500 $ 32,000 $ 800 $ 12,000 $ 9,000 $ 11,000 $ 5,000 $ 500 $ 2,000 $ 1,500 $ 16,000 $ 60,000 $ 5,000 $ 33,000 $ 28,000 $ 7,600 $ 9,000 $ 800 $ 4,000 $ 3,000 $ 3,000 $ 29,000 $ 4,000 $ 4,000 $ 1,500 $ 1,500 $ 100 $ 7,000 $ 612,210

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 35,780 (7,948) (10,547) 1,145 1,000 (500) 1,000 500 (5) 4,052 14,223 (310) (2,400) 432 300 (98) 1,000 247 1,000 166 1,500 (11,250) 29,287

Page 90


6008 Blue Creek - Budget Account Number 100.6008.510700 100.6008.530100 100.6008.530900 100.6008.531800 100.6008.540200 100.6008.540400 100.6008.540500 100.6008.551900 100.6008.552500 100.6008.555100 100.6008.558100 100.6008.558200 100.6008.558300 100.6008.558500 100.6008.558600 6008 Total

Description SEASONAL - BC SMALL EQUIPMENT - BC OTHER OP MTRLS/ SUPPLIES - BC CLEANING SUPPLIES - BC SEPTIC - BC ELECTRIC - BC GAS DIESEL - BC MISC CONTRACT SVCS - BC TREE WORK - BC EQUIP RENTAL - BC STRUCTURAL - BC GROUNDS M&R - BC FACILITY SYSTEMS - BC Rolling Stock Repair Fixed Equip. Repair Blue Creek

6009 Middlegrounds - Budget Account Number 100.6009.510700 100.6009.530100 100.6009.530900 100.6009.531800 100.6009.533500 100.6009.533600 100.6009.540200 100.6009.540300 100.6009.540400 100.6009.551900 100.6009.552500 100.6009.555100 100.6009.558300 6009 Total

p Description

SEASONAL - MIG SM EQUIP/ FURN/ FIXTURES - MIG OTHER OP MTRLS/ SUPPLIES - MIG CLEANING SUPPLIES - MIG Ops. M&S-Structures Ops. M&S-Grounds SEPTIC - MIG WATER - MIG ELECTRIC - MIG MISC CONTRACT SVCS - MIG TREE WORK - MIG EQUIP RENTAL - MIG Facility Systems Services Middlegrounds

2015 Actual $ 4,595 $ $ 2,719 $ 1,188 $ $ 12,810 $ $ 3,285 $ 960 $ 525 $ $ $ $ $ $ 26,083

g 2015 Actual $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

2016 Budget $ 8,400 $ 1,500 $ 3,845 $ 1,200 $ 487 $ 17,700 $ 7,080 $ 5,447 $ 1,000 $ 500 $ 2,000 $ 1,200 $ 2,000 $ $ $ 52,359

2017 Budget $ 8,400 $ 1,500 $ 4,000 $ 1,200 $ 500 $ 16,000 $ 4,500 $ 6,000 $ 1,920 $ 500 $ 2,000 $ 1,200 $ 2,000 $ 500 $ 500 $ 50,720

2016 Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

2017 Budget $ 13,000 $ 1,000 $ 10,000 $ 875 $ 500 $ 1,500 $ 205 $ 887 $ 1,994 $ 65,000 $ 2,000 $ 500 $ 1,000 $ 98,461

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 155 13 (1,700) (2,580) 553 920 500 500 (1,639)

$ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 13,000 1,000 10,000 875 500 1,500 205 887 1,994 65,000 2,000 500 1,000 98,461

g

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. 2017 Metroparks Toledo Budget

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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.

2017 Metroparks Toledo Budget

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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 Complete a network of greenway corridors, trails and blueways in Lucas County that connect population centers to regional parks, preserves and waterways.

Sustain district-wide natural areas by implementing effective natural resources management using an adaptive management framework.

Tactics/Actions 7.

Develop a district-wide greenways plan to link existing and new parklands with identified pedestrian and bicycle access. 8. Develop a district-wide blueways plan to link existing and new parklands with identified pedestrian access, parking areas and 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. 1. Develop and implement a district-wide comprehensive resource management plan with established priorities, performance measures, and identified best management practices. 2. Implement a district-wide GIS-based tracking system to prioritize and track work performance, evaluate cost

2017 Metroparks Toledo Budget

Performance Measures Planning framework is established with 3 to 5 priority projects identified for each of the 4 tactics.

Timeline

Results

Initial plans completed by December 2017 however the process is ongoing and may change based on new opportunities.

Greenways plan in progress.

Plan completed

By December 2017

GIS-based plan completed, narrative plan outline completed. Full narrative plan to be completed by December 2017.

Cost efficiency ($ / acre, $/ management prescription)

System online January 2015, reliable forecasting capabilities by

System online with reliable forecasting in place.

Blueways plan complete and ongoing. Viewshed protection plans complete. Park services inventory in progress.

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NR Strategic Goals

Tactics/Actions

3.

4.

effectiveness of management prescriptions, and forecast future costs and staffing required to sustain district-wide natural resources. Develop and implement district-wide wildlife management plans to effectively manage wildlife populations within established ecological, biological, and cultural carrying capacities.

Develop and implement a district-wide inventory, research & monitoring program to assess ecological condition, determine status of heritage communities & species, and evaluate effectiveness of resource management prescriptions.

5.

Protect the region’s most significant natural resources for the benefit, enjoyment, and general welfare of the public through fee-simple acquisition of priority lands or by securing

Implement a successful land stewardship program to engage volunteers in meaningful stewardship activities to achieve stated resource management objectives. 1. Develop and implement a district-wide land acquisition plan based on available financial resources using the planning framework established within the Metroparks Vision Plan. 2. Aggressively pursue outside funding for priority land

2017 Metroparks Toledo Budget

Performance Measures Benchmarks needed

Plan completed Population indices for targeted nuisance species Objective measures of resource impact in place (browse surveys, lupine study plots, decreased predation on tree seedlings) Ecological indicators based on status of heritage species, ecological assessments (OORAM, invasive species assessment, permanent monitoring plots, etc.), and condition indices Volunteer hours, number of trees planted, etc.

Net cost per acre, successful completion of priority acquisition projects

Timeline

Results

December 2016.

Plan in place by December 2015 with population indices and measures of resource impact in place.

Plan in place, indices in place.

3,639 total acres of habitat management at end of 2015.

District-wide assessments in place for all resource management units by December 2017.

Develop list of priority stewardship projects for each park by December 2015. Land acquisition plans will be updated annual during the budget process to coincide with available resources within the Metroparks 10-year financial plan.

2017 land acquisition plan submitted with budget. 309 acres of land acquired 2015.

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NR Strategic Goals

Tactics/Actions

permanent interests in priority lands

acquisition projects. 3.

Performance Measures

Timeline

Results

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 Account Number 100.7000.510100 100.7000.510500 100.7000.510600 100.7000.520800 100.7000.530100 100.7000.530900 100.7000.531100 100.7000.531300 100.7000.531600 100.7000.550100 100.7000.550200 100.7000.551900 100.7000.552600 100.7000.553100 100.7000.553200 100.7000.557100 100.7000.580200 100.7000.580800 100.7000.580900 7000 Total

Description FT NBU - NR PT - NR INTERN - NR MILEAGE - NR SM EQUIP/ FURN/ FIXTURES - NR OTHER OP MTRLS/ SUPPLIES - NR OFFICE SUPPLIES - NR BOOKS/ PERIODICALS - NR COMPUTER SUPPLIES - NR CONFERENCES/ TRNG - NR MEMBERSHIP DUES - NR MISC CONTRACT SVCS - NR NATURAL AREA RESEARCH - NR LEGAL NOTICES - NR AD/ PUBLCTNS - EXTERNAL - NR UNIFORMS - NR CONTINGENCY - NR OTHER NON-OP EXP - NR OTHER EXP - NR Natural Resources

2017 Metroparks Toledo Budget

2015 Actual $ 287,121 $ 5,734 $ 11,933 $ 4,745 $ 1,352 $ 516 $ 815 $ 187 $ 630 $ 7,205 $ 1,360 $ 32,396 $ 9,129 $ $ $ 3,200 $ $ 154 $ 366,476 $

2016 Budget 283,178 $ $ 18,640 $ 5,000 $ 2,645 $ 1,546 $ 500 $ 500 $ $ 2,605 $ 11,700 $ 915 $ 14,300 $ 10,500 500 $ $ 500 $ 3,850 $ 3,500 $ 500 $ 50 $ 360,929

2017 Budget 289,370 $ $ 32,669 18,640 $ $ 5,000 1,500 $ $ 5,500 500 $ $ 300 $ 10,755 $ 9,300 $ 1,000 $ 20,750 $ 32,500 500 $ $ 500 $ 4,000 $ 3,500 $ 500 $ 436,784 $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 6,192 32,669 (1,145) 3,954 (200) 8,150 (2,400) 85 6,450 22,000 150 (50) 75,855

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7001 Natural Resources West - Budget p Account Number 100.7001.510100 100.7001.510200 100.7001.510300 100.7001.510400 100.7001.510500 100.7001.510700 100.7001.530100 100.7001.530900 100.7001.531100 100.7001.540500 100.7001.551900 100.7001.552700 100.7001.555100 253.7001.530900 253.7001.540500 253.7001.551900 253.7001.555100 253.7001.557100 254.7001.510801 254.7001.510807 254.7001.530100 254.7001.530900 254.7001.540500 254.7001.551900 254.7001.555100 254.7001.557100 254.7001.599900 255.7001.510801 255.7001.510807 255.7001.530100 255.7001.530900 255.7001.540500 255.7001.551900 255.7001.555100 7001 Total

Description FT NBU - NRW FT-BU - NRW FT-BU SHIFT - NRW FT-OT - NRW PT - NRW SEASONAL - NRW SM EQUIP/ FURN/ FIXTURES - NRW OTHER OP MTRLS/ SUPPLIES - NRW OFFICE SUPPLIES - NRW GAS/DIESEL - NRW MISC CONTRACT SVCS - NRW OTHER EQUIP REPAIR - NRW EQUIP RENTAL - NRW OTHER OP MTRLS/SUPPLIES_GLRI III - NFWF GAS/ DIESEL_GLRI III - NFWF MISC CONT SERV_GLRI III-NFWF EQUIP RENTAL_GLRI III - NFWF UNIFORMS_GLRI III - NFWF FT-NBU_GLRI IV - TNC (US EPA) SEASONAL_GLRI IV - TNC (US EPA) SmEQUIP/FURN/FIXTURES OTHER OP MTRLS/SUPPLIES_GLRI IV - TNC (US EPA) GAS/ DIESEL_GLRI IV - TNC (US EPA) MISC CONT SERV_GLRI IV - TNC (US EPA) EQUIP RENTAL_GLRI IV - TNC (US EPA) UNIFORMS_GLRI IV - TNC (US EPA) ADVANCES OUT - GLRI IV FT-NBU_GLRI V SEASONAL_GLRI V SmEQUIP/FURN/FIXTURES OTHER OP MTRLS/SUPPLIES_GLRI V GAS/ DIESEL_GLRI V MISC CONT SERV_GLRI V EQUIP RENTAL_GLRI V Natural Resources West

g 2015 Actual $ 53,970 $ 69,805 41 $ $ 112 $ $ 71,147 $ 3,807 $ 21,883 $ $ 3,896 $ 13,934 $ 14,930 $ $ 10,187 $ 679 $ 27,175 $ 6,287 $ 346 $ $ $ 180 $ 638 $ $ 2,482 $ $ $ $ $ $ $ $ $ $ $ 301,499

2016 Budget $ 52,827 $ 79,093 $ 300 $ 2,000 $ 31,048 $ 90,000 $ 9,999 $ 29,843 $ 500 $ 9,485 $ 14,000 $ 15,200 $ $ $ $ $ $ $ $ $ 4,070 $ 12,648 $ 2,250 $ 44,800 $ 22,118 $ 400 $ $ $ 5,000 $ $ 5,234 2,250 $ $ 104,200 $ 17,250 $ 554,515

2017 Budget $ 92,696 77,752 $ $ 300 2,000 $ $ 31,956 90,000 $ $ 3,500 $ 30,000 $ 500 $ 4,000 $ 16,000 $ 15,200 $ 5,500 $ $ $ $ $ $ 9,000 $ 9,397 $ $ 26,102 $ $ 7,000 $ $ $ 67,500 $ 36,693 $ 42,588 $ 5,000 $ 5,234 $ $ 104,200 $ 17,250 $ 699,368

2015 Actual $ 5,000 $ 14,800 $ $ 5,943 $ 665,613 $ $ 22,607 $ 67,652 $ 34,255 $ 3,607,517 $ $ $ $ $ 4,423,387

2016 Budget $ $ $ 42,025 $ $ 656,804 $ 21,535 $ 15,000 $ 29,600 $ 9,815 $ 2,609 $ $ $ 167,357 $ $ 944,745

2017 Budget $ $ $ $ $ $ $ 45,000 $ 25,000 $ 565,000 $ 2,366,000 $ 5,350 $ 1,000 $ 25,000 $ 9,150 $ 3,041,500

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 39,869 (1,341) 908 (6,499) 157 (5,485) 2,000 5,500 9,000 9,397 (4,070) 13,454 (2,250) (37,800) (22,118) (400) 67,500 36,693 42,588 (2,250) 144,853

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance (42,025) (656,804) (21,535) 30,000 (4,600) 555,185 2,363,391 5,350 1,000 (142,357) 9,150 2,096,755

7002 Land Acquisition - Budget Account Number 200.7002.551100 200.7002.551200 200.7002.551900 200.7002.556100 200.7002.570100 401.7002.530900 401.7002.551100 401.7002.551200 401.7002.551900 401.7002.570100 402.7002.530900 402.7002.540500 402.7002.551900 402.7002.555100 7002 Total

Description LEGAL SERVICES - LA APPRAISER/ SURVEYOR - LA MISC CONTRACT SVCS - LA PROPERTY TAXES - LA LAND PURCHASE - LA OTHER OP MTRLS/ SUPPLIES - LA LEGAL SERVICES - LA APPRAISER/SURVEYOR - LA MISC CONTRACT SVCS - LA LAND PURCHASE - LA OTHER OP MTRLS/SUPPLIES - LA GAS/ DIESEL - LA MISC CONT SERV - LA EQUIP RENTAL - LA Land Acquisition

2017 Metroparks Toledo Budget

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7003 Blue Creek Nursery - Budget Account Number 100.7003.510100 100.7003.510400 100.7003.510500 100.7003.510700 100.7003.530100 100.7003.530900 100.7003.531100 100.7003.540600 100.7003.551900 100.7003.552700 100.7003.555100 100.7003.580900 7003 Total

Description FT NBU- BCN FT-OT- BCN PT- BCN SEASONAL- BCN SM EQUIP/FURN/FIXTURES - BCN OTHER OP MTRLS/SUPPLIES - BCN OFFICE SUPPLIES - BCN HEATING FUEL - BCN MISC CONTRACT SVCS - BCN OTHER EQUIP REPAIR - BCN EQUIP RENTAL - BCN OTHER EXP - BCN Blue Creek Nursery

2015 Actual $ 42,238 $ $ 31,198 $ 28,585 $ 20,584 $ 18,966 $ $ $ $ 1,081 $ $ $ 142,652

2016 Budget $ 42,178 $ 1,000 $ 32,086 $ 60,000 $ 5,000 $ 24,697 $ 500 $ 1,800 $ 700 $ 9,000 $ 500 $ $ 177,461

2017 Budget $ 42,410 $ 1,000 $ 32,970 $ 60,000 $ 5,000 $ 35,200 $ 500 $ 2,028 $ 1,000 $ 4,000 $ 500 $ 60 $ 184,668

2015 Actual $ 51,477 $ $ 50,513 $ 1,893 $ 11,931 $ $ 1,848 $ 4,959 $ $ 122,621

2016 Budget $ 51,123 $ 26,198 $ 70,000 $ 2,000 $ 22,000 $ 14,000 $ 2,995 $ $ $ 188,316

2017 Budget $ 52,650 $ 26,958 $ 70,000 $ 2,000 $ 22,000 $ 15,000 $ 3,000 $ 4,000 $ 1,500 $ 197,108

2015 Actual $ 58,313 $ 5,055 $ 1,591 $ 7,560 $ 72,519

2016 Budget $ $ $ (7) $ (2) $ (8)

2017 Budget $ 25,597 $ 13,000 $ 6,000 $ 64,700 $ 109,297

2015 Actual $ $ $ $ -

2016 Budget 31,500 $ $ 14,000 $ 103,150 $ 148,650

2017 Budget $ 9,500 $ 5,350 $ 70,500 $ 85,350

$ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 232 884 10,503 228 300 (5,000) 60 7,207

$ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,527 760 1,000 5 4,000 1,500 8,792

$ $ $ $ $

16 - 17 Variance 25,597 13,000 6,007 64,702 109,305

$ $ $ $

16 - 17 Variance (22,000) (8,650) (32,650) (63,300)

7004 Natural Resources East - Budget Account Number 100.7004.510100 100.7004.510500 100.7004.510700 100.7004.530100 100.7004.530900 100.7004.551900 100.7004.552700 100.7004.573300 100.7004.580500 7004 Total

Description FT NBU - NRE PT - NRE SEASONAL - NRE SM EQUIP/FURN/FIXTURES - NRE OTHER OP MTRLS/SUPPLIES - NRE MISC CONTRACT SVCS - NRE OTHER EQUIP REPAIR - NRE NON-VEH MACHINERY & EQUIP - NRE OTHER EXPENSE BUDGET MGMT - NRE Natural Resources East

7005 Natural Resources Central - Budget Account Number 100.7005.510500 100.7005.510700 100.7005.530100 100.7005.530900 7005 Total

Description PT - NRC SEASONAL - NRC SM EQUIP/FURN/FIXTURES - NRC OTHER OP MTRLS/SUPPLIES - NRC Natural Resources Central

7006 Wildlife Management - Budget Account Number 100.7006.530100 100.7006.530900 100.7006.551900 7006 Total

Description SM EQUIP/FURN/FIXTURES - WM OTHER OP MTRLS/SUPPLIES - WM MISC CONTRACT SVCS - WM Wildlife Management

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. 2017 Metroparks Toledo Budget

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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 Focus on enhancing program and educational opportunities, providing exceptional customer service, and ensure the longterm sustainability of the Metroparks.

Tactics/Actions 1.

Research each market segment of our customer base and develop/improve understanding about what programming they desire. Ensure that information is regularly assessed and relevant; connect Metroparks to our customer’s lives through programming. Train staff on the importance of using customer preference and market forces to drive program creation and pricing.

Performance Measures Develop relevant list of recreational needs for market segments (completed) Programming staff plan programs and interpretive materials based on user needs (part of our quarterly planning meetings) Programming staff are engaged in anticipating and meeting

2017 Metroparks Toledo Budget

Timeline Revised postprogram survey will be integrated into the new registration software during the first quarter of 2017

Results Customer surveys were completed and their top priorities have been integrated into a 5-year program plan and quarterly program planning. Monthly assessment of post-program surveys and customer suggestions form the basis of division reports and are an important metric for success. Market segments are used during program planning sessions and the Visitor Guide has been reorganized to better meet user needs. The post-program survey has been revised, but not implemented due to the desire not to spend more money on Emerge as we change registration software.

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PR Strategic Goals

Tactics/Actions

2.

Benchmark, evaluate and compare our customer service, customer contact and customer program experiences on a regular basis. Create/update an improvement plan with goals and objectives in this area to implement in 3 year cycles.

3. Plan programs around customer segment, need and availability; integrate regional and national trends as they apply to programming at Metroparks. Offer programs across all areas of the park district and community to expand Metroparks’ connection with residents’ lives.

Performance Measures future needs of our customers (integrated into 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) Ohio Metro Parks programming benchmarks assembled

Program and interpretive services planning addresses each of the areas outlined in this tactic, evaluates our programming in comparison to others, and integrates emerging programming and interpretive trends.

Results Program participation and earned income is rising as predicted.

Assess and benchmark through 2020

Benchmarking of 2014 program statistics for urban Metro Parks completed. Customer service evaluations between 2014 and 2016 have been compared.

Customer service improvement plan created and implemented in 3 year cycles

Earned income increases due to outreach and customer focused program planning

2017 Metroparks Toledo Budget

Timeline

The customer service plan was completed in 2016.

Need to look at contractors or advanced training for staff to be able to offer advanced educational opportunities in some outdoor skill and health/wellness areas. Move earned income from current 6% to 20% over 5 year span (underway)

Customer satisfaction metrics are regularly evaluated as part of our programming metrics. Division planning sheets now include CAPRA standards and customer needs as part of program planning User groups are assessed as programs are created for each quarter. Quarterly division program planning meetings focus on customer need and availability. We offer introductory and intermediate opportunities in most program areas. Moving on to a two—day annual planning process in January 2017 to better coordinate program planning for the year Creative team formed to stay

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PR Strategic Goals

Tactics/Actions

Performance Measures

Timeline

Results on top of emerging programming trends

4. Create a cost recovery and programming division growth plan including definitions of core or essential programs, important programs and value-added programs. Base division growth on program revenues, partnerships, volunteers and contractors 5. Create a long-term Program Plan. Focus initial growth on these areas of programming: Outdoor Skills, Environmental Education, Interpretation, Health/Wellness, underserved populations, special needs customers, and older adults. Align staff program responsibilities to match the plan.

Cost recovery plan created and implemented

Review and update as needed through 2020

Division growth plan created and implemented

Implement higher level and full time positions as part of division growth plan – as income allows.

Program Plan created and implemented

Increase online educational opportunities and expand partnerships to continue to reach underserved populations

6.

Program participant surveys include information related to this tactic

Begin and end each customer contact with messages reflecting the 4 pillars and importance of Metroparks. Encourage volunteerism, membership and a deeper relationship between park users and their park system. Tell the story of each park, using interpretive themes and sub-themes; always leave the participant with the thought that these parks are theirs and they exist because of the support of the residents of Lucas County.

Interpretive plans are created and implemented for all parks Seasonal and Regular staff training is robust in the areas of customer need, customer service, Metropark messages and presentation styles

Staff interpretive appraisal methods are devised – evaluations will take place 2017-2020. The Educational Resource Guide and several fact sheets remain to be finalized in 2017. Standardizing the park interpretive plans should also be completed by the end of 2017.

The cost recovery and division growth plans have both been completed. Fees and charges for expanded services are based on the new cost recovery strategy. The division growth plan is being implemented over the next 3-5 years. The long-term programming plan has been created and implemented. We have focused on expanding offerings in the 3 depts., older adults, adult education, community outreach and health/wellness offerings. Department responsibilities and staff work plans are aligned to the program and strategic plan. Beginning and ending messages have been created and integrated into programming. Park fact sheets and interpretive plans have been created for all parks. Program plans for those parks are based on the interpretive messages for each park. Seasonal and year-round staff training includes Metropark messages, Certified Interpretive Guide training in presentation styles, and fulfilling customer needs. Existing interpretive materials have been evaluated and have been updated for nearly all parks.

Interpretive information in

2017 Metroparks Toledo Budget

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PR Strategic Goals

Tactics/Actions

7.

Incorporate consistent program guiding principles into all programs.

1.

2.

3.

Enhance program staff training and implement professional development plans so each person continues to grow in excellence and ability.

Performance Measures each park relates directly to this tactic Tools are created and implemented to perform regular appraisals of staff and interpretive materials. Seasonal and Regular staff training is robust in the areas of customer need, customer service, Metropark messages and presentation styles

Adopt the North American Association for Environmental Education (NAAEE) and the Environmental Education Council of Ohio (EECO) guidelines and best practices for program excellence. Provide staff training and development opportunities in national and regional program excellence; include benchmarking opportunities with other park systems.

Effective guidelines are created for the development and assessment of programs and services

Track the life cycle of Metroparks programs and remove those that have entered the decline or saturation phase. Exhibit a pallet of established,

Develop acceptable ratio for new, developing and established programs and

2017 Metroparks Toledo Budget

Professional development plans for each staff person include training and benchmarking opportunities

Timeline

Results

Staff training has been revised to focus on the important areas of this tactic. Staff professional development plans are created annually and evaluated under the performance review process. Job descriptions for a tiered progression has been created based on increasing levels of interpretive ability and certification. Program standards based on NAAEE and EECO have been adopted and integrated into the division.

Need to begin creating and filling the FT Park Interpreter positions to ensure succession planning and that intensively trained staff remain with Metroparks beyond a few years.

Staff have been cross-trained between program departments and are regularly used to meet the need for larger events. Professional development plans completed by Sept. 2015; implementation and revision will be on-going (done)

Monthly division reports focus on program life cycles and quarterly metrics examine what programs should be retired or expanded. Page 101


PR Strategic Goals

Tactics/Actions growing and new programs. Value special events with an educational theme as a way to connect Metroparks to new users. 4.

Develop stronger marketing of programs and services

5.

Develop strong performance measures to demonstrate the key outcomes of Metroparks programs. Utilize Social Media, targeted Email and the Metroparks website to provide program information and drive online registration with a simple click.

Performance Measures services Regularly remove stagnant and senescent programs and services Program and services evaluation plan completed and implemented Dawn sends out targeted E-blasts about program with link to register

Timeline

New programs are being offered quarterly and old, tired programs have been retired. Implementation and updates will be ongoing each quarter Need to implement video clips of participants and make better use of customer quotes.

Staff films short video clips of program participants to use on social media

6.

Ensure that Metroparks’ marketing strategy includes effective ways to reach potential program participants

Ask program participants how they learned about the program when they sign up or on the post-program survey

2017 Metroparks Toledo Budget

Developed criteria beyond attendance and customer satisfaction to measure a full range of program impacts. Reported each quarter. Social media and blog posts are occurring regularly; eblasts being sent out weekly. Have seen an increase in the percentage of customers who get their information online. One staff person per operations area is assigned to tweet and Face Book program information and links. Weekly meetings between Marketing and Programming taking place to focus on marketing and online education.

We obtain customer quotes that can be used in marketing programs Regular blogs and social media posts take place; promote upcoming programs. User surveys include info about best ways to get info to program participants

Results

Implement question in post-program survey to continue to probe ways of reaching customers.

User survey identified top ways to reach our customers; now implementing those outreach methods. Weekly eblasts taking place to marketing programs. Post program survey revised and waiting to be implemented when new registration software is purchased and employed.

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PR Strategic Goals

Tactics/Actions 7.

Develop a systematic, effective outreach program to home-school groups, public and private school districts, youth-serving organizations and local learning centers for inclass, after-school, special request and summer programs.

Performance Measures Develop updated contact list and school characteristics in spreadsheet Staff meetings with public school curriculum specialists, school assembly and teacher in-service planners, individual teachers and principals and partner afterschool agencies lead to increased requested programs in the classroom, during assemblies and after-school Staff meetings with home school groups and learning centers lead to more requested programs

Timeline

Results

Staff outreach to home school and learning centers begin in Sept. 2017

Contact list completed by end of 2015 and calls/emails/letters implemented to reach out to schools and youth-serving organizations.

Continue the community outreach program through responsive partners and schools. Focus on one grade level and reach all children in public and parochial schools in Lucas County in that grade. Expand after-school and summer activities in the neighborhoods.

List of community partners and agreements in place to reach under-served and target populations. In-class teaching pilot completed with TPS; also part of BGSU National Science Foundation grant program. A community outreach plan has been created and implemented. Requested programs have grown by over 25% in 2015 and 2016.

Staff outreach to after school partners lead to more requested programs

8.

Develop a systematic, effective outreach program to organizations that work with older adults,

2017 Metroparks Toledo Budget

Ultimately, our efforts lead to a 25% increase in requested programs by end of 2015 and 25% growth in 2016 and 2017 respectively Created updated contact list and characteristics workbook of local

Examine need for trail use assistance by special needs

Contact and agency information updated by July 30, 2015 (done)

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PR Strategic Goals

Tactics/Actions underserved populations and those with special needs to market targeted Metroparks programs and services.

Performance Measures senior centers, organizations and service agencies Create updated information workbook on local agencies that serve those with special needs: both physical and mental

Timeline population. Participant demographics match the demographics of Lucas County. (monitoring and moving closer)

Define underserved populations clearly and best way to reach them with programs and services

9.

Develop an outreach program to local churches to promote Metropark programs and services related to family fun, education, and service opportunities.

Staff outreach to the churches to

2017 Metroparks Toledo Budget

Definition of underserved populations finalized by July 30, 2015 (done) Work with Ability Center to offer accommodation for those with special needs in our programs (in process) Staff outreach begins in July 2015 with goal of increasing requested programs and diversifying the demographics of the audience served by the end of 2016 (Underway) Fitness and wellness contractors and walking groups are up and running by end of 2017 (got underway in late-2016) Metroparks has a broad range of educational, fitness, wellness and outdoor skills programs for active older adults.

Ultimately, our efforts lead to the demographics of Metropark program participants matching the demographics of Lucas County as based on the latest census data. Offer active senior as well as fitness and wellness programs for adults (underway) Create updated contact list and characteristics of local churches, especially those with vacation bible camps

Results

Implementation of the Community outreach plan reaches under-served populations throughout Toledo and Lucas County (underway). Special needs populations are accommodated within programs and in their use of Metroparks.

Need to find sustainable funding mechanism for Connections Camps ($50,000/yr.) Continue and strengthen program partnerships with responsive faith-

Connections Camps reach underserved populations throughout Lucas County (completed and continuing) Responsive faith-based groups are partners in reaching underserved populations with programming.

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PR Strategic Goals

Tactics/Actions

10. Partner with local colleges and universities on programs and marketing that reach college-aged program participants.

Performance Measures promote programs focused on summer camps and family outdoor activities Staff build networks with local institutions of high education, especially those with an Outdoor Programs Dept. (done in 2016) Metroparks becomes part of the programming for outdoor experiences and local individuals can join college and university outdoor trips (plans for 2017 underway)

11. Focus on expanding outreach and marketing to adult groups promoting targeted Metroparks programs and services.

Explore partnership opportunities in history, environmental education, ecology and biology Establish young professionals group that creates events and programs in the parks (accomplished for Middlegrounds and outdoor skills.) Offer college-level learning opportunities in natural history, environmental education and outdoor skills

2017 Metroparks Toledo Budget

Timeline

Results

based organizations.

Metroparks partners with extended camp opportunities by July 2016 (done)

Student volunteers, practicum and internships increase 5% by the end of 2018.

At least two colleges/ universities/ trade schools partner with Metroparks on programming for college-age students. (Accomplished in area of outdoor skills, recreation)

Offer co-sponsored programs (underway) Expand partnerships in education, ecology, history and/or biological sciences

Implementation of the requested program sales plan leads to 25% growth in programs. (underway) Continue to grow adult education audience through 2018. Expand online learning opportunities so that web page is getting over a thousand hits/year.

We get applications from students in history, theater, biology, environmental studies for open positions. (accomplished)

Young professionals group used to advise in areas of programming for Middlegrounds and outdoor skills. Advance education programs offered for adults over a dozen times annually. Online educational videos launched in 2015 and growing. Adult education programs increased over 10% goal, and audience is growing.

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PR Strategic Goals

Tactics/Actions

Performance Measures (underway)

Timeline

Results

Director, Managers and Staff implement the sales plan through 2020 (underway by late2016)

Requested programs increased by 25% in 2015 and 2016. On track to reach goal of 50% of all programs by 2020.

Adult programming is offered at least 12 times/year (accomplished)

Increase requested programs to half or more of annual offerings.

1.

Develop and implement a sales plan for requested programs

Online educational videos are posted on the Metroparks website (begun in 2016) Increase requested programs by 25% each year over 5 years. Requested programs equate to 50% or more of all programs offered.

Develop a strong volunteer base for program expansion

1.

Work closely with Volunteer management to expand opportunities and training for programming volunteers.

Increase requested programs by 25% annually, integrating more volunteers as program leaders and assistants (underway) Provide travel and in-depth training

2017 Metroparks Toledo Budget

Assistance from Marketing, Customer Service 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. Recruit double the number of walk leaders by end of 2017 Increase requested programs by 25% annually, integrating more volunteers as program leaders and assistants (underway)

Sales plan completed by summer 2016 (done), implementation funded in 2017 budget (submitted)

Our use of volunteers as program leaders and assistants is increased 20% annually for the next 3 years. Added 4 new, active walk leaders in 2016. Volunteer surveys show that they feel well-prepared for their duties (accomplished by 2015)

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PR Strategic Goals

Tactics/Actions

2.

3.

4.

Treat volunteers as part of our customer base and provide excellent customer service to them including: a welcoming atmosphere, clear and informative communication, mentoring, special program opportunities, verbal appreciation and other services for which they express a need. Expand volunteers to reach trail and park users across the district.

Provide at least a 30 day notice of the need for scheduled program, rental group outreach or event volunteers. Ensure requests include the number, location, time, date, audience and age group, topic, program staff if on-

2017 Metroparks Toledo Budget

Performance Measures opportunities in targeted areas of Outdoor Skills, Environmental Education, Interpretation, Health/Wellness and special events for volunteers (done)

Timeline

In-depth training opportunities offered to volunteers. Certificate=based training continued.

Continue to offer certified volunteer naturalist training; determine if Metroparks can create other certificate based training programs for volunteers (done) Volunteers respond to surveys that they feel appreciated and well prepared for their activities in the programming division

Volunteer expansion is integrated into Programming division staffing expansion plan Volunteers respond to surveys that they feel appreciated and well prepared for their activities in the programming division

Results

Survey goals met by end of 2015 (accomplished)

Expand Roving Interpreter to all parks at peak visitation periods by end of 2018 (Middlegrounds, Side Cut, Wiregrass expansion in 2016)

Need to integrate roving space into the planning of new parks before they open (underway)

Program planning tool includes volunteer needs for each quarter; sent to volunteer coordinators (done by 2016)

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PR Strategic Goals

Tactics/Actions

Performance Measures

Timeline

Results

Volunteers respond to surveys that they feel appreciated and well prepared for their activities in the programming division

Continue to provide good customer service to volunteers as evidenced in annual surveys.

Accomplished by end of 2015 based on volunteer surveys

Staff work with the art museum, zoo, library and Imagination Station on joint programming in 2017 (planning done in 2016)

Metroparks has shared programs at Middlegrounds in 2017

Joint program plan underway for 2017 at Middlegrounds. Also for summer camps through Youth Commission, City of Toledo and other community partners.

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.

Develop a broad partner base for program expansion; eliminate duplication of services whenever possible

4.

5.

Provide 14 days’ notice of the need for special request volunteers. Ensure requests include the number, location, time, date, audience and age group, topic, program staff if onsite, 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. Grow and enhance strong partnerships with the region’s cultural organizations and create shared programming opportunities.

Grow and enhance strong partnerships with local churches and service groups to strengthen families through outdoor fun and provide meaningful learning and service opportunities.

Examine feasibility of partnerships with symphony, ballet, local galleries, entertainment venues and sporting/tourism groups As noted above in marketing, form partnership with vacation bible camps and our summer camps Offer family fun/service outings for churches and the general public Increase special

2017 Metroparks Toledo Budget

Shared programming is spread throughout the schools, parks and other local venues by 2018

Community outreach occurring in partnership with cultural, faith-based and neighborhood organizations.

Camps are integrated into partner agencies by summer 2018

Meetings with local pastors resulted in several churches accepting the partnership proposals in 2016.

Family fun/service programs offered annually

Continue to work and expand partnerships with faith based groups that responded to partnership offers.

Special request programs from partner faith-based organizations. increase 20% by end

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PR Strategic Goals

Tactics/Actions

6.

Establish strong partnerships with both formal and informal learning organizations and institutions to attract nontraditional, formal and informal learners and promote environmental literacy and lifelong learning.

Performance Measures request programs for church groups and related organizations by 20% annually over 3 years Metroparks offers a wide range of adult learning experiences by the end of 2017— both self-guided (online, in the parks) and with a leader/teacher in partnership with local institutions of higher education Metroparks partners with informal learning organizations to offer 10% more educational partner programs by end of 2016 Metroparks is recognized as a leader in informal learning opportunities for the region

7.

Form partnerships with fitness and wellness agencies, organizations that focus on older adults and those at-risk of health issues to promote outdoor exercise and a healthy lifestyle. Create agreements with certified individuals and organizations to assist in providing fitness and wellness programming in the Metroparks.

2017 Metroparks Toledo Budget

Walking groups, outdoor exercise equipment, fitness sessions and wellness programming increases in Metroparks 20% by end of 2016 Metroparks becomes synonymous with

Timeline

Results

of 2018

Self-guided interpretive information centers are placed at all the trailheads by the end of 2017 Online educational resources are heavily used by residents for environmental literacy.

Advanced training/education sessions are offered for informal learning. Adult classes and citizen science programs increase 10% each year.

Adult classes and workshops increase 10% each year over the next 5 years Metroparks develops a strong online educational outreach by 2017. Learning institutions look to Metroparks as a preferred partner in teaching environmental literacy, outdoor skills and healthy, active lifestyles by 2020 Fitness and wellness programs are expanded by the end of 2018 Surveys indicated that customers view Metroparks as a partner in living a healthy, active, outdoor lifestyle.

Metroparks offers a wide variety of fitness/wellness programs across the park district. National survey shows that Toledo is ranked #2 in the country as best place to live if you love the outdoors.

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PR Strategic Goals

Tactics/Actions

8.

9.

Forge new partnerships that enhance Metroparks’ ability and/or resources to provide programs in the target areas of Outdoor Skills, Interpretation, Environmental Education, older adults, underserved populations and those with special needs.

Strengthen and enhance partnerships with regional and local conservation, research and planning agencies that focus on improving our local watersheds, Midwest ecosystems protection and restoration, and Lake Erie water quality

2017 Metroparks Toledo Budget

Performance Measures a healthy lifestyle‌good health really is just a walk in the park

Timeline

Results

Metroparks adds a dozen new partner agencies by the end of 2018

Begin partnership and program expansion in 2016— by end of 2018 have broad range of partner programs

Metroparks offered a variety of fitness contractor programs across the park district; partnered with others on environmental education programs.

Underserved and active senior populations comprise 20% of Metroparks customers by end of 2019 as a result of community partnerships Metroparks increases its profile in the community as an agency that is engage in regional preservation efforts and serves as a provider of much needed ecological services for NW Ohio

2020 Community surveys indicate that residents perceive Metroparks as a leader in conservation, research and environmental health.

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8000 Programming - Budget Account Number 204.8000.510100 204.8000.510200 204.8000.510300 204.8000.510400 204.8000.510600 204.8000.520800 204.8000.530100 204.8000.530900 204.8000.531100 204.8000.531200 204.8000.531300 204.8000.531400 204.8000.531500 204.8000.531600 204.8000.532100 204.8000.532200 204.8000.532300 204.8000.532400 204.8000.550100 204.8000.550200 204.8000.550500 204.8000.551700 204.8000.551900 204.8000.552700 204.8000.553200 204.8000.553500 204.8000.555100 204.8000.557100 204.8000.557300 204.8000.558400 204.8000.580200 204.8000.580500 204.8000.580800 8000 Total

Description FT-NBU - PRG FT-BU - PRG FT-BU SHIFT - PRG FT-BU OT - PRG INTERN - PRG MILEAGE - PRG SM EQUIP/ FURN/ FIXTURES - PRG OTHER OP M&S - PRG OFFICE SUPPLIES - PRG POSTAGE- PRG BOOKS/PERIODICALS - PRG PAPER/PRINTING - PRG INTERNAL TRAINING SUPP - PRG COMPUTER SUPPLIES - PRG ED ACTIVITY SUPPLIES - PRG PHOTO SUPPLIES - PRG EXHIBIT SUPPLIES- PRG PAPER/ PRINTING - PRG CONF/TRAINING - PRG MEMBERSHIP DUES - PRG DUES - PRG BANK FEES - PRG MISC CONTRACT SERV - PRG OTHER EQUIP REPAIR - PRG AD/ PUBLCTNS - PRG MKTG & ED SIGNS - PRG EQUIPMENT RENTAL- PRG UNIFORMS - PRG REFUNDS - PRG FLEET VEHICL REPAIR - PRG CONTINGENCY - PRG OTHER EXP_BUDGET MGMT OTHER NON-OP EXP - PRG Programming

2017 Metroparks Toledo Budget

2015 Actual $ 76,772 $ 131,826 $ 161 $ 1,812 $ $ 1,087 $ $ 3,895 $ 792 $ $ 293 $ 411 $ $ $ $ $ $ $ 3,899 $ 60 $ $ $ 1,912 $ $ $ $ $ $ $ $ $ $ $ 222,921

2016 Budget $ 95,000 $ 163,263 $ 500 $ 2,450 $ $ 3,000 $ 8,000 $ 2,800 $ 1,300 $ $ $ 1,750 $ 100 $ 50 $ 500 $ 150 $ 250 $ $ 4,410 $ 200 $ 50 $ $ 4,490 $ $ 2,290 $ 500 $ 450 $ 1,615 $ 250 $ 250 $ 500 $ 31,214 $ 500 $ 325,832

2017 Budget $ 100,212 $ 97,777 $ 500 $ 2,450 $ 3,000 $ 1,416 $ 3,776 $ 1,180 $ 944 $ 472 $ 236 $ 944 $ 47 $ 236 $ 708 $ 165 $ 1,180 $ 5,676 $ 2,360 $ 236 $ 35 $ 8,496 $ 8,921 $ 118 $ 2,360 $ 4,248 $ 236 $ 1,180 $ 118 $ 118 $ 10,000 $ $ $ 259,345

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 5,212 (65,486) 3,000 (1,584) (4,224) (1,620) (356) 472 236 (806) (53) 186 208 15 930 5,676 (2,050) 36 (15) 8,496 4,431 118 70 3,748 (214) (435) (132) (132) 9,500 (31,214) (500) (66,487)

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8001 Park Interpretation - Budget Account Number 202.8001.510600 202.8001.551900 204.8001.510100 204.8001.510200 204.8001.510300 204.8001.510500 204.8001.510600 204.8001.510700 204.8001.520800 204.8001.530100 204.8001.530900 204.8001.531100 204.8001.531300 204.8001.531400 204.8001.531600 204.8001.532100 204.8001.532200 204.8001.532300 204.8001.550100 204.8001.550200 204.8001.551700 204.8001.551900 204.8001.552400 204.8001.553200 204.8001.553500 204.8001.557100 204.8001.557300 204.8001.575100 204.8001.580500 204.8001.580800 204.8001.580900 8001 Total

Description INTERN_FT MIAMIS (202) - PRG_PI MISC. CONTRACT SERV. (202) - PROG FT-NBU - PRG_PI FT-BU - PRG_PI FT-BU SHIFT - PRG_PI PT - PRG_PI INTERN - PRG_PI SEASONAL - PRG_PI MILEAGE - PRG_PI SM EQUIP/ FURN/ FIXTURES - PRG_PI OTHER OP MTRLS/ SUPPLIES - PRG_PI OFFICE SUPPLIES - PRG_PI BOOKS/ PERIODICALS - PRG_PI PAPER/ PRINTING_PRG_PI COMPUTER SUPPLIES - PRG_PI ED ACTIVITY SUPPLIES - PRG_PI PHOTO SUPPLIES - PRG_PI EXHIBIT SUPPLIES_PRG_PI CONFERENCES/ TRNG - PRG_PI MEMBERSHIP DUES - PRG_PI BANK FEES_PRG_PI MISC CONTRACT SVCS - PRG_PI CANAL BOAT_PRG_PI AD/ PUBLCTNS - PRG_PI MKTG & ED SIGNS - PRG_PI UNIFORMS - PRG_PI REFUNDS - PRG_PI DW-MISC CAP O/L: INTERPRETATION OTHER EXP - PRG_PI OTHER NON-OP EXP - PRG_PI OTHER EXP - PRG_PI Park Interpretation

2017 Metroparks Toledo Budget

2015 Actual $ 1,544 $ $ 51,554 $ 25,584 $ 13 $ 115,413 $ $ 81,651 $ 4,180 $ 1,223 $ 4,763 $ 60 $ 45 $ 90 $ 130 $ 8,272 $ $ 14,778 $ 1,458 $ 360 $ 144 $ 8,644 $ 45,666 $ 4,041 $ 997 $ 8,004 $ 870 $ $ $ $ $ 379,483

2016 Budget $ $ 300 $ 49,606 $ $ $ 147,420 $ $ 90,000 $ 3,450 $ 1,250 $ 11,500 $ 325 $ 475 $ 500 $ 500 $ 4,106 $ 500 $ (259) $ 3,000 $ 750 $ 200 $ 16,545 $ 50,000 $ 2,492 $ $ 1,171 $ 1,200 $ 49,800 $ 26,462 $ 500 $ (19) $ 461,775

2017 Budget $ $ $ 51,090 $ $ $ 126,963 $ 36,582 $ 29,821 $ 1,628 $ 1,180 $ 8,496 $ 236 $ 224 $ 708 $ 236 $ 4,059 $ 472 $ 1,888 $ 1,637 $ 351 $ 94 $ 16,515 $ 24,328 $ 1,170 $ $ 468 $ 468 $ 49,800 $ 2,500 $ $ $ 360,914

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance (300) 1,484 (20,457) 36,582 (60,179) (1,822) (70) (3,004) (89) (251) 208 (264) (47) (28) 2,147 (1,363) (399) (106) (30) (25,672) (1,322) (703) (732) (23,962) (500) 19 (100,861)

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8002 Outdoor Skills - Budget Account Number 204.8002.510100 204.8002.510500 204.8002.510700 204.8002.520800 204.8002.530100 204.8002.531100 204.8002.531400 204.8002.532100 204.8002.550100 204.8002.550200 204.8002.551900 204.8002.553200 204.8002.553500 204.8002.557100 204.8002.580500 204.8002.580900 236.8002.530900 236.8002.550100 236.8002.551900 236.8002.573500 8002 Total

Description FT-NBU - PRG_ODS PT - PRG_ODS SEASONAL - PRG_ODS MILEAGE - PRG_ODS SM EQUIP/ FURN/ FIXTURES - PRG_ODS OFFICE SUPPLIES - PRG_ODS PAPER/ PRINTING - PRG_ODS ED ACTIVITY SUPPLIES - PRG_ODS CONFERENCES/ TRNG - PRG_ODS MEMBERSHIP DUES - PRG_ODS MISC CONTRACT SVCS - PRG_ODS AD/ PUBLCTNS - PRG_ODS MKTG & ED SIGNS - PRG_ODS UNIFORMS - PRG_ODS OTHER EXP_BUDGET MGMT OTHER EXP - PRG_ODS OTHER MATERIALS & SUPPLIES - PRG_ODS CONFERENCES/TRAINING - PRG_ODS MISC. CONTRACT SERVICES - PRG_ODS OTHER EQUIPMENT - PRG_ODS Outdoor Skills

2015 Actual $ 48,317 $ 72,468 $ 19,277 $ 2,332 $ 553 $ 440 $ $ 14,789 $ 6,903 $ 825 $ 3,116 $ $ 602 $ $ $ $ 258 $ 1,770 $ 1,770 $ 16,862 $ 190,282

2016 Budget $ 46,536 $ 77,340 $ 32,577 $ 3,200 $ 14,899 $ 700 $ 100 $ 16,113 $ 9,000 $ 920 $ 8,548 $ 700 $ 1,900 $ 1,000 $ 19,725 $ 700 $ 500 $ 363 $ $ 6,756 $ 241,577

2017 Budget $ 47,936 $ 103,236 $ 11,337 $ 1,510 $ 6,608 $ 283 $ 47 $ 10,797 $ 4,390 $ 696 $ 7,647 $ 425 $ 944 $ 472 $ 2,500 $ 12,487 6200 $ $ $ 217,515

2015 Actual $ 76,130 $ 68,635 $ 74,309 $ 4,376 $ $ 30 $ $ 3,281 $ $ $ 4,867 $ 410 $ 6,526 $ 169 $ 313 $ $ $ 25,610 $ $ $ $ $ $ $ 264,656

2016 Budget $ 71,369 $ 96,674 $ 54,284 $ 4,000 $ 750 $ 250 $ 250 $ 7,247 $ 300 $ 500 $ 5,000 $ 1,190 $ 10,000 $ 1,500 $ 500 $ 1,400 $ 27,705 $ 8,000 $ $ $ $ $ $ $ 290,919

2017 Budget $ 71,389 $ 53,275 $ 17,704 $ 2,124 $ 354 $ 118 $ 118 $ 3,304 $ 142 $ 236 $ 2,360 $ 566 $ 29,737 $ 472 $ 236 $ 661 $ 2,500 $ 36,401 $ 111,000 $ 102,000 $ 1,050 11,000 25,925 5,000 $ 477,672

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

16 - 17 Variance 1,400 25,896 (21,240) (1,690) (8,291) (417) (53) (5,316) (4,610) (224) (901) (275) (956) (528) (17,225) 11,787 (500) 5,837 (6,756) (24,062)

8003 Environmental Education - Budget Account Number 204.8003.510100 204.8003.510500 204.8003.510700 204.8003.520800 204.8003.530100 204.8003.531100 204.8003.531400 204.8003.532100 204.8003.532200 204.8003.532300 204.8003.550100 204.8003.550200 204.8003.551900 204.8003.553200 204.8003.553500 204.8003.557100 204.8003.580500 204.8003.580900 256.8003.510100 256.8003.510500 256.8003.520800 256.8003.530100 256.8003.530900 256.8003.551900 8003 Total

Description FT-NBU - PRG_EE PT - PRG_EE SEASONAL - PRG_EE MILEAGE - PRG_EE SM EQUIP/ FURN/ FIXTURES - PRG_EE OFFICE SUPPLIES - PRG_EE PAPER/ PRINTING - PRG_EE ED ACTIVITY SUPPLIES - PRG_EE PHOTO SUPPLIES - PRG_EE EXHIBIT SUPPLIES - PRG_EE CONFERENCES/TRAINING - PRG_EE MEMBERSHIP DUES - PRG_EE MISC CONTRACT SVCS - PRG_EE AD/ PUBLCTNS - PRG_EE MKTG & ED SIGNS - PRG_EE UNIFORMS - - PRG_EE OTHER EXP_BUDGET MGMT OTHER EXP - PRG_EE FT-NBU - PRG_EE PT - PRG_EE MILEAGE - PRG_EE SM EQUIP/ FURN/ FIXTURES - PRG_EE OTHER OP MTRLS & SUPPLIES - PRG_EE MISC. CONTRACT SERVICES - PRG_EE Environmental Education

2017 Metroparks Toledo Budget

16 - 17 Variance $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

20 (43,399) (36,580) (1,876) (396) (132) (132) (3,943) (158) (264) (2,640) (624) 19,737 (1,028) (264) (739) (25,205) 28,401 111,000 102,000 1,050 25,925 170,753

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ORGANIZATION and COMMUNITY

• Metroparks Agency Overview • Community Overview

2017 Metroparks Toledo Budget

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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 threemember, 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. 2017 Metroparks Toledo Budget

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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 2017 Metroparks Toledo Budget

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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.

2017 Metroparks Toledo Budget

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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 ............................................................................................................................................................................... 121 Chart of Accounts .............................................................................................................................................................................. 121 Account Code Structure................................................................................................................................................................... 122 Fund Code Structure ........................................................................................................................................................................ 123 Detail Fund Codes ............................................................................................................................................................................ 125 Division/Department Account Code Structure .............................................................................................................................. 126 Revenue Account Code Structure ................................................................................................................................................... 128 Expense Account Code Structure ................................................................................................................................................... 130 Project Number Structure ............................................................................................................................................................... 134 CHAPTER TWO .............................................................................................................................................................................. 137 Account Descriptions ......................................................................................................................................................................... 137 Fund Descriptions ............................................................................................................................................................................. 137 Department Descriptions ................................................................................................................................................................. 140 Revenue Account Definitions ........................................................................................................................................................... 144 Expenditure Account Definitions .................................................................................................................................................... 149

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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 Name

BOTH REVENUE AND EXPENSE ACCOUNTS

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 200's 300's 400's 500’s

General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds Permanent Funds Proprietary

600's 700's

Enterprise Funds Internal Service Funds Fiduciary

800's 900's

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Private Purpose Trust Funds Agency Funds

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Type of Fund (Continued) Summary of Characteristics of Generic Fund Types Type of Fund Governmental

Most Common Revenue Sources

Type of Activity Supported

100

General Fund

Taxes, intergovernmental grants, licenses, fees, etc.

Any legal governmental purposes.

200

Special Revenue Funds

Taxes and other resources externally restricted to support specific activities.

Activities financed by externally restricted resources or activities for which there is a desire to provide separate information on sources and uses.

300

Debt Service Funds

Special tax levies. Transfers from other funds.

Principal and interest payments on general long-term debt.

400

Capital Projects Funds

Bond proceeds, revenue sharing entitlement, transfers from other funds.

Acquisition of major capital assets not acquired through Trust/ Proprietary Funds.

500

Permanent Funds

Endowments and interest earnings.

Any Metroparks programs.

Proprietary 600

Enterprise Funds

User charges for goods and services.

Business type organization or services provided.

700

Internal Service Funds

Charges levied against other departments or agencies of the governmental unit or other governmental units on a cost reimbursement basis.

Business type organization where services are for the benefit of other governmental activities.

Fiduciary 800

Private Purpose Trust Funds

Resources for which the government acts as a trustee.

Assets held in a trustee capacity for others which do not support the Metroparks’ programs.

900

Agency Funds

Resources for which the government acts as a fiduciary agent.

Assets held in an agency capacity for others which do not support the Metroparks’ programs.

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Detail Fund Codes XXX X

.XXXX XX

.XXXXXX

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 Cardinal Fund Buckeye Fund Law Enforcement Fund Education Fund Members Fund Grant Funds

Debt Service (3__)

The Metroparks does not currently maintain any Debt Service funds at this time.

Capital Projects (4__)

Capital Construction Fund Land Development Fund Wetland Mitigation Fund

400 401 402

Permanent (5__)

Hankinson Endowment Fund

500

200 201 202 203 204 205 230-269

Proprietary (6__ - 7__) Enterprise (6__)

Retail Operations Fund

Internal Service (7__)

The Metroparks does not currently maintain any Internal Service funds.

600

Fiduciary (8__ - 9__) Private Purpose Trust (8__)

The Metroparks does not currently maintain any Private Purpose Trust funds.

Agency (9__)

Citizens’ Campaign for Metroparks

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900

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Division/Department Account Code Structure XXX

.XXXX .XXXXXX .XX

XX

Department Division

Division

Department

Office of the Director (10_)

Director Diversity

1000 1003

Finance (20_)

District Wide Finance

2000 2001

Central Services (30_)

Central Services Employee Services Volunteer Services Information Systems Customer Services Membership Services

3000 3001 3002 3003 3004 3005

Marketing (40_)

Marketing Public Relations Special Events

4000 4002 4004

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Division

Department

Operations (50_ and 60_)

Construction Crew Planning and Construction Safety

5000 5001 5002

Park Services (60_)

Operations Pearson Side Cut Farnsworth/Providence Secor/Wiregrass Oak Openings/Westwinds Swan Creek Wildwood Blue Creek Middlegrounds

6000 6001 6002 6003 6004 6005 6006 6007 6008 6009

Natural Resources (70_)

Natural Resources Natural Resources West Land Acquisition Blue Creek Nursery Natural Resources East Natural Resources Central Wildlife Management

7000 7001 7002 7003 7004 7005 7006

Programming (80_)

Programming Park Interpretation Outdoor Skills Environmental Education

8000 8001 8002 8003

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Revenue Account Code Structure XXX

.XXXX

.XXXXXX XX

XXXX

Minor Revenue Group Major Revenue Group

Major Revenue Group

Minor Revenue Group

Description

Taxes (41__)

(410xxx)

Property Taxes 410100 Real Estate and Public Utility Property Taxes 410200 Tangible Personal Property Tax 410300 Manufactured Homes Tax

Intergovernmental (42__)

(420xxx)

State Levied Shared Taxes 420100 420200 420300 420400

Local Government Fund Intangible Tax Real Property Tax-Rollback and Homestead Tax Reimbursement Monies

(421xxx)

Intergovernmental – Federal 421000 Federal Grants

(422xxx)

Intergovernmental – State 422000 State Grants

(423xxx)

Intergovernmental - Local 423000 Local Grants

Fines and Forfeitures (43__)

(430xxx)

Fines and Forfeitures

Charges for Service (44__)

(440xxx)

430100

(441xxx)

(442xxx)

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Fines and Forfeitures

Educational Services Fees 440100 440200 440300 440400 440900 Rental Fees 441100 441200 441300 441400 441900 Miscellaneous 442090

Environmental Education Fees Historical Education Fees Photo Center Education Fees Manor House Program Education Fees Miscellaneous Education Fees Manor House Rental Fee Open Air Shelter Rental Fees Enclosed Facility Rental Fees Campground Rental Fees Miscellaneous Rental Fees Other Miscellaneous

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Major Revenue Group

Minor Revenue Group

Description

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 Nongovtl Grants (47___)

(470xxx)

Unrestricted Donations and Nongovernmental Grants 470000 470100 470200

Donations Fundraisers Nongovernmental Grants

(471xxx)

Restricted Donations and Nongovernmental Grants 471000 Donations 471010 Fundraisers 471020 Nongovernmental Grants

Investment Earnings (48___)

(48xxxx)

Investment Earnings

All Other Revenue (49____)

(490xxx)

480000

Interest Earnings

Miscellaneous Operating 490100 490700

Miscellaneous Operating Revenue 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 Category Personnel Services (51__) (510xxx)

Fringe Benefits (52__) (520xxx)

Materials and Supplies (53__) (530xxx)

(531xxx)

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Detail Expense Category

Description

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 Other Benefits 520100 520200 520300 520400 520500 520600 520700 520800

OPERS Pensions OPERS Pensions Law Enforcement Health Insurance Workers’ Compensation Medicare Unemployment Miscellaneous Benefits Mileage

Materials and Supplies for General Operations 530100 Small Equipment, Furniture and Fixtures 530200 Material and Supplies for Resale 530900 Other Operating Materials and Supplies 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 Category Materials and Supplies

(533xxx)

Detail Expense Category Description (continued) 532100 Educational Supplies 532200 Photo Supplies 532300 Exhibit Supplies 532400 Consignment Commission Fees 532600 Computer Supplies 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)

Services (55___)

Utilities 540100 540200 540300 540400 540500 540600 540700

(550xxx)

Professional Development 550100 Conferences/Training 550200 Memberships Dues 550300 Tuition 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 Repair, Maintenance and Restoration 552100 Computer/Technology 552200 Radios 552300 Phone Maintenance 552400 Canal Boat 552500 Tree Work 552600 Natural Area Research

(551xxx)

(552xxx)

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Disposal Septic Water Electric Gas/ Diesel Heating Fuel Telephone

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Major Expense Category Services

Debt Services (56__)

Detail Expense Category (continued) 552700 552800 552850 552900

Description

Other Equipment Repair Buildings Rental Property 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 555200 555300

Equipment Rental Canal Lands Rental Rental Property Maintenance & Repair

(556xxx)

Taxes 556100 556200 556900

Property Taxes Sales Tax Remittance Other Tax Payments

(557xxx)

Other Services 557100 557200 557300

Uniforms Official Bond 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

(560xxx)

Debt Service 560100

(561xxx)

Debt Service Payments-Principal Payment 561100 Principal Payments-G.O. Notes 561200 Principal Payments-G.O. Bonds

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Trustee Fees

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Major Expense Category Debt Services (562xxx)

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 572100 572200 572300 572400 572500 572600 572700 572800 572900

Holding Account Waterlines Sewer lines Communication/Technology Electric Gas Roadways and Parking Lots Trails Bridges Miscellaneous

(573xxx)

Equipment 573100 573200 573300 573400 573900

Furniture and Fixtures Vehicles Machinery and Equipment Technological Equipment Other Equipment

(575xxx) Other (58___)

Detail Expense Description Category (continued) Debt Service Payments-Interest Payment 562100 Interest Payments-G.O. Notes 562200 Interest Payments-G.O. Bonds

(580xxx)

Other Financing Uses (59___) (599xxx)

2017 Metroparks Toledo Budget

Miscellaneous 575100

Miscellaneous Capital Outlay Projects

Other Expenditures 580200 Contingency 580500 Other Expense Budget Management 580600 Park Operations 580800 Hosting Other Non-Operational Director Expenses 580900 Other Operational Expenditures 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 Special Revenue Funds

(2xxxxxxx)

Detail Project Description Number Special Revenue Funds

(201xxxxx)

Cardinal Fund 20100001 20100002 20100003 20100004 20100005 20100006 20100007 20100008 20100009 20100010 20100011 20101000 20102000 20102100 20102101 20102102 20102103 20102104 20102105 20102106 20102107 20102108 20102109

Unrestricted/Undesignated Donations Cardinal Interest Revenue Board Meeting Expenses Hosting Employee Involvement Volunteer Appreciation Marketing Comm Projects Customer Service Projects HR Projects Financial Services Projects Commissioner Donor Cultivation Miscellaneous Capital Unallocated Rental Renovation Projects Wildwood Visitor Center Improvements Environmental Costs Savings Projects Community Sponsorship Projects Wildwood Playground Project Playground Renovation Project District Wide Safety/Security Project District Wide Way Finding Project Wildwood 2016 Play Area Upgrade Oak Openings Play Area Upgrade

(202xxxxx)

Buckeye Fund 20201001 20201002 20201003 20201004 20201005 20201006 20201007 20201008 20201009 20201010 20201011 20201012 20201013

Audubon Islands Secor Metropark Pearson Metropark Side Cut Metropark Swan Creek Metropark Shipman Garden Fallen Timbers Metropark Isaac Ludwig Mill Bend View Metropark Oak Openings Metropark Wildwood Metropark Blue Creek Metropark Trails

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Project Fund Special Revenue Funds

(2xxxxxxx)

Detail Project Description Number Special Revenue Funds 20201014 20201015 20201016 20201017 20201018 20201019 20201020 20202000 20202001 20202002 20202003 20202004 20203001 20203002 20203003 20203004 20203005 20203006 20203007 20203008 20203009 20204001 20204002 20204003 20204004 20204005 20204006 20204007 20204008

Middlegrounds Wildwood Visitor Center Pearson North - Johlin Cabin Providence Metropark/Heritage Center Oak Openings Corridor (Jack Gallon Donation) Chessie Circle (Jack Gallon Donation) Wildwood – Overlook Build Capital Unallocated Volunteer Work Projects Volunteer Trail Patrol Walleye Run - Secor Land Management Projects (Donations) Andersons' Donations Piano Tuning (Dorothy Price) Wildwood East Playground (D. Price) Catherine Johnson Scholarship Wildwood Visitor Center Courtyard (Staelin) Volunteers In Parks’ Donations BP Local Grant Funding PNC Bank Sponsor Window on Wildlife Renovation Projects Brick Memorials Lamp Post Memorials Bench Memorials Tile Memorials In Memorium Donations 5K Run - Trails Fundraiser Visitor Center - Community Outreach Wildwood Trails

(204xxxxx)

Education Fund 20402001 20402002 20402003 20402004 20402005 20402006 20402007 20404002

Metroparks Express Manor House Environmental Education Historical Education National Center for Nature Photography Nature Camp Nature Camp Scholarships 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 Special Revenue Funds

Capital Project Funds

(2xxxxxxx)

Detail Project Description Number Special Revenue Funds

(256xxxxx)

Federal Grant Fund 25600001 Oak Openings – Expansion I 25600002 Oak Openings – Expansion II

(4xxxxxxx)

Capital Project 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. 2017 Metroparks Toledo Budget

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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 longterm 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. 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.

3003

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. 2017 Metroparks Toledo Budget

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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. 2017 Metroparks Toledo Budget

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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. 2017 Metroparks Toledo Budget

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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. 2017 Metroparks Toledo Budget

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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. 2017 Metroparks Toledo Budget

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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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Metroparks of the Toledo Area 2017 Budget  
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