TOWNSHIP BUDGET

West Chester’s commitment to taxpayers and the sustainability of the community

Each year West Chester sets out to plan an operational budget that is reflective of the community and pilots a course of sustainability for not just the year ahead, but for the next year, the next year and the year after that.

Township government is one of the most basic forms of government. The services township governments are obligated to provide are limited.

The Ohio Revised Code requires townships to approve Permanent Appropriations and submit these to the county budget commission each year. The Permanent Appropriations Resolution provides only the most basic picture of township resources, reporting anticipated revenues and projected expenses by fund, but this is considered a township’s official budget.

“West Chester Township demands more budgetary diligence and accountability so we go the extra step to develop an operational budget,” said Finance Director Ken Keim. “The operational budget becomes the road map for how taxpayer money will be spent throughout the year with controls in place to keep on task and on track.”

Keim and his finance team work with the Township Administrator and department directors starting each summer to assemble an operational budget that is presented to the Board of Trustees each January. The operational budget includes 10 primary funds – General Fund, four separate Roads Funds, Cemetery Fund, West Chester Community Television Fund, Police Fund and Fire and EMS Funds. The operational budget assigns expenses with more specificity to budget priorities by account code.

“It is the more stringent guidelines of this operational budget that have helped map a conservative and successful course for the organization and maintain cash carryover in all critical funds,” added Mr. Keim. “The operational budget reflects priorities and illuminates short and long term goals.”

At the time of this writing, the 2022 operational budgeting process was not yet complete and not all numbers referenced in this publication are final, but the content of this newsletter is intended to enlighten and inform our community of the Township’s position financially and its commitment to being good stewards of taxpayer dollars.

The 2021 Operational Budget for the Township was $48.1 million, a 5% decrease from 2020. The 2022 Operational Budget proposal will be presented to the Board of Trustees in January. It is estimated that the total 2022 operational budget will be about $51 Million. Of this total, the lion’s share goes to public safety services with the Police and Fire & EMS Funds having levies specifically assigned to these services.

As a resident or business owner in West Chester Township, it is important to know that the operational budget does not include the resources of TIF (Tax Increment Financing), even though TIF is a frequent topic/issue of debate and conversation. TIF is a funding source that gives townships local control of new property taxes collected as a result of commercial development within set areas. While not included with other revenue sources, West Chester has utilized TIF to offset some expenses that would typically have weighed on the operational budget.

“While its uses are limited by state statute, TIF has been a gamechanger for this community off-loading costs of things like new fire stations, fire apparatus, police vehicles and community amenities like parks and libraries, when appropriate, from the backs of residential taxpayers to corporate investors,” Mr. Keim said. “TIF, however, is not an answer to everything and can only fund actual equipment, buildings, etc., not the people needed to operate and manage additional services to the community. Likewise there are geographical limitations. Sometimes citizens may think why there, or why not here. The answer is usually about having the funds available for the specific area and following the rules.”

Acceptance of the operational budget by the Board of Trustees does not demonstrate a blanket approval for those services and equipment identified in the budget. Individual expenditures greater than $7,500 come before the Board of Trustees for approval throughout the year.

Meet Your Township Finance Director: Ken Keim

Finance Director Ken Keim joined West Chester in April 2007 and this is his 15th budget cycle with West Chester. He is a proud graduate of The Ohio State University with an MBA from Northern Arizona University. He is a Certified Public Accountant and Certified Management Accountant.

Save the Date: You’re Invited to the 2022 Operational Budget Work Session!

The West Chester Township Board of Trustees welcomes the public to attend the 2022 Operational Budget Work Session beginning at 5 p.m. on Tuesday, Jan. 18 at West Chester Township Hall, 9113 Cincinnati-Dayton Road. West Chester Township Administrator Larry D. Burks will present the budget proposal to the Board of Trustees with Finance Director Ken Keim. Police Chief Joel Herzog, Fire Chief Rick Prinz and Community Services Director Tim Franck will also deliver remarks on the budget proposal and offer a recap of 2021.

Can’t make the work session? The session is video recorded and will be available at www.westchesteroh.org and the Operational Budget summary will be posted there as well. Citizen comments are not typically accepted at the work session.