Director Miller presented the 2026 operating budget and a summary of the city’s budget process, emphasizing compliance with the Ohio Revised Code (appropriations must not exceed available cash plus expected receipts) and the city’s practice of five-year projections.

Key points: staff described a balanced general-fund budget with $23,800,000 in appropriations and $23,800,000 in estimated revenue and proposed a $1,000,000 transfer to capital accounts. The presentation noted income tax is the city’s largest revenue source (about 69% of general-fund revenue) and property taxes provide roughly $4.8 million annually for the city. Staff also budgeted a 3.75% pay increase for most employees and accounted for an 8% increase in health-insurance costs.

On capital planning, staff recommended a March 7, three-hour retreat to prioritize projects using EP Ferris’ 10-year infrastructure plan; once priorities are set, staff will work with finance advisors (noted: Baker Tilly) to model funding options including bonds or transfers. For parks master planning, staff received a single proposal and will evaluate whether to reissue the RFP or proceed; no appropriation for the parks master plan is included in the current budget.

Council asked about the old city hall/parts building and whether earmarked funds could be used for decommissioning. Staff said the building remains in limited operational use for storage, no appropriation has been made for demolition or major decommissioning, and estimated carrying costs at roughly $75,000–$100,000 annually.

Next steps: staff will continue budget review in upcoming meetings, return with recommendations on parks planning and any appropriation requests, and proceed with the capital-prioritization workshop if the March date is confirmed.