2-3CP

The objective of the analysis is to review of the previous year’s expenditure of city
operations for Cincinnati, Ohio, best known as Queen city. The following table illustrates
the amount of expenditure s by category and percentage of total expenditure by category.

Category Expenditure Percentage of

expenditure
Capital 198365853.9 29.98117
Contractual Services 85043248.68 12.85351
Debt Service 86913978.48 13.13625
Fixed Costs 53732177.32 8.121125
Fringe Benefits 66053340.29 9.983355
Inventory 6393393.62 0.966303
Materials and
Supplies 19934710.05 3.012948
Payables 180435 0.027271
Payroll 145017555.5 21.91807
Total 661634692.8 100
Table 2-3CP amount of expenditure by category and percentage of total
expenditure by category.

Table 2-3CP shows that highest expenditure (29.98%) has occurred in capital category,
whereas, payables had the lowest expenditure (0.03%).

The following table shows the amount of expenditures by department and the percentage
of total expenditure by department.

Department Expenditure Percent of expenditure

12-211 173341678.3 26.199
212-411 394616684.2 59.64268
412-611 79391723.24 11.99933
812-1011 14284606.99 2.158987
Total 661634692.8 100
Table 2’-3CP amount of expenditure by department and percentage of total
expenditure by department.

Table 2’-3CP shows that highest expenditure (59.64%) has occurred in department
numbered 212-411, whereas, department numbered 812-1011 had the lowest expenditure
(2.16%).

The following table shows the amount of expenditures by department and the percentage
of total expenditure by department.

Department Expenditure Percent of expenditure

12-211 173341678.3 26.199
212-411 394616684.2 59.64268
412-611 79391723.24 11.99933
812-1011 14284606.99 2.158987
Total 661634692.8 100
Table 2’-3CP amount of expenditure by department and percentage of total
expenditure by department.

Table 2’-3CP shows that highest expenditure (59.64%) has occurred in department
numbered 212-411, whereas, department numbered 812-1011 had the lowest expenditure
(2.16%).

Fund Expenditure Percent of

expenditure
050 - GENERAL FUND 168607659 25.4835
101 - WATER WORKS 52292202 7.9035
102 - PARKING SYSTEM 3508157 0.5302
FACILITIES
103 - DUKE ENERGY 4053506 0.6127
CONVENTION CENTER
104 - LUNKEN AIRPORT 662729 0.1002
105 - MUNICIPAL GOLF 2816029 0.4256
ACTIVITIES
107 - STORMWATER 2411634 0.3645
MANAGEMENT
151 - BOND RETIREMENT – 15584916 2.3555
CITY
155 - USQUARE REVENUE 5527964 0.8355
BONDS –TRUSTEE
156 - FOUNTAIN SQUARE 558694 0.0844
WEST REVENUE BONDS –
TRUSTEE
161 - MSD DEBT SERVICE - 76091 0.0115
TRUSTEE - MULTI SERIES
166 - GRAETERS REVENUE 178387 0.0270
BONDS - TRUSTEE
201 - PRINTING SERVICES/ 1202786 0.1818
STORES
202 - FLEET SERVICES 10994649 1.6617
204 - WATER WORKS 1526281 0.2307
STORES - MATERIALS
207 - RECREATION STORES 77402 0.0117
209 - PROPERTY 164337 0.0248
MANAGEMENT
210 - HIGHWAY 171770 0.0260
MAINTENANCE STORES
212 - EMPLOYEE SAFETY 1296800 0.1960
AND RISK MANAGEMENT
213 - WORKER''S 1957914 0.2959
COMPENSATION
214 - WATER WORKS 1766123 0.2669
STORES - CHEMICALS
301 - STREET 4696312 0.7098
CONSTRUCTION,
MAINTENANCE AND
REPAIR
302 - INCOME TAX - 7102773 1.0735
INFRASTRUCTURE
304 - Community Development 4748810 0.7177
BLOCK GRANT
306 - MUNICIPAL MOTOR 1141805 0.1726
VEHICLE LICENSE TAX
307 - CONVENTION CENTER 1362498 0.2059
EXPANSION TAX
314 - SPECIAL EVENTS 150000 0.0227
317 - URBAN 284022 0.0429
DEVELOPMENT -
PROPERTY OPERATIONS
318 - SAWYER POINT 122482 0.0185
319 - CONTRIBUTIONS FOR 12635 0.0019
RECREATION PURPOSES
323 - RECREATION SPECIAL 1077283 0.1628
ACTIVITIES
324 - RECREATION 183378 0.0277
FEDERAL GRANT
PROJECTS
326 - PARK DONATIONS 176113 0.0266
AND SPECIAL ACTIVITY
330 - PARK 115771 0.0175
LODGE/PAVILION
DEPOSITS
332 - KROHN 363449 0.0549
CONSERVATORY
340 - CENTENNIAL 740592 0.1119
OPERATIONS
342 - NEW CITY BUILDINGS 169814 0.0257
OPERATIONS
343 - FIRE SAFETY 22805 0.0034
EDUCATION
347 - HAZARD ABATEMENT 16897 0.0026
349 - URBAN RENEWAL 991223 0.1498
DEBT RETIREMENT
350 - PUBLIC HEALTH 979853 0.1481
RESEARCH
353 - HOME HEALTH 2159283 0.3264
SERVICES
354 - HOUSEHOLD SEWAGE 37825 0.0057
TREATMENT FEES
356 - CONTINUING 6600 0.0010
PROFESSIONAL TRAINING
363 - SOLID WASTE 39325 0.0059
DISPOSAL CONTROL
364 - 911 CELL PHONE FEES 302862 0.0458
367 - CRIMINAL ACTIVITY 144066 0.0218
FORFEITURE - FEDERAL
368 - LAW ENFORCEMENT 2325888 0.3515
GRANT
369 - CRIMINAL ACTIVITY 550645 0.0832
FORFEITURE - STATE
370 - DRUG OFFENDER 41475 0.0063
FINES
377 - CITIZEN SAFETY 14117 0.0021
FUND
378 - SEXUALLY -3324 -0.0005
TRANSMITTED DISEASES
380 - LEAD POISONING 35989 0.0054
CONTROL
381 - CINCINNATI 299652 0.0453
ABATEMENT PROJECT
387 - LEAD HAZARD 48994 0.0074
CONTROL RESEARCH
GRANT
389 - COMMUNICATIONS 24099 0.0036
AND MARKETING
ACTIVITIES
391 - WOMEN AND INFANTS 1506447 0.2277
FOOD GRANT PROGRAM
394 - STATE HEALTH 35194 0.0053
PROGRAM INCOME
395 - HEALTH SERVICES 2596303 0.3924
405 - MARKET FACILITIES 25094 0.0038
410 - SHELTER PLUS CARE 2222595 0.3359
PROGRAM
411 - HOME INVESTMENT 1069119 0.1616
TRUST
412 - FOOD SERVICE 557577 0.0843
LICENSE FEES
413 - SWIMMING POOL 29632 0.0045
LICENSE FEES
415 - IMMUNIZATION 69499 0.0105
ACTION PLAN
418 - FEDERAL HEALTH 851919 0.1288
PROGRAM INCOME
420 - PUBLIC EMPLOYEE 167023 0.0252
ASSISTANCE PROGRAM
425 - HEART HEALTH IN 56049 0.0085
HAMILTON COUNTY
PROJECT
428 - URBAN FORESTRY 42877 0.0065
436 - ENVIRONMENTAL 123924 0.0187
STUDIES
438 - NEIBORHOOD 1212813 0.1833
STABILIZATION PROGRAM
444 - ARMLEDER PROJECTS 10500 0.0016
445 - EMERGENCY 509814 0.0771
SHELTER
446 - HEALTH NETWORK 165141 0.0250
448 - HEALTH CARE 41771 0.0063
SERVICES FOR THE
HOMELESS
449 - CINCINNATI AREA 2162535 0.3268
GEOGRAPHIC
INFORMATION SYSTEM
(CAGIS)
454 - METROLPOLITAIN 44830 0.0068
MEDICAL RESPONSE
456 - PUBLIC SAFETY 7150 0.0011
SPECIAL PROJECTS
457 - CLEAR FUND 2099548 0.3173
461 - FEMA GRANT 228247 0.0345
465 - HOUSING 453541 0.0685
OPPORTUNITIES FOR
PERSONS WITH AIDS
468 - AVONDALE 18390 0.0028
EQUIVALENT FUND
472 - FIRE GRANTS 1426434 0.2156
476 - UASI GRANT 26801 0.0041
478 - JUSTICE ASSISTANCE 63781 0.0096
GRANT
480 - QUEENSGATE 5626 0.0009
SOUTH/SPUR DISTRICT
EQUIVALENT FUND
481 - DOWNTOWN 146679 0.0222
SOUTH/RIVERFRONT
EQUIVALENT FUND
482 - DOWNTOWN/OTR 102413 0.0155
WEST EQUIVALENT FUND
483 - DOWNTOWN/OTR 562261 0.0850
EAST EQUIVALENT FUND
484 - CENTER HILL- 15014 0.0023
CARTHAGE/SPUR DISTRICT
EQUIVALENT FUND
485 - WALNUT HILLS 78225 0.0118
EQUIVALENT FUND
486 - EAST WALNUT HILLS 126717 0.0192
EQUIVALENT FUND
487 - CUF/HEIGHTS 586663 0.0887
EQUIVALENT FUND
488 - CORRYVILLE 523925 0.0792
EQUIVALENT FUND
489 - BOND HILL 5260 0.0008
EQUIVALENT FUND
490 - EVANSTON 38714 0.0059
EQUIVALENT FUND
491 - MUNICIPAL PUBLIC 1216265 0.1838
IMPROVEMENT
EQUIVALENT FUND
492 - WEST PRICE HILL 17280 0.0026
EQUIVALENT FUND
493 - PRICE HILL 9264 0.0014
EQUIVALENT FUND
494 - EAST PRICE HILL 21733 0.0033
EQUIVALENT FUND
495 - LOWER PRICE HILL 5376 0.0008
EQUIVALENT FUND
496 - WESTWOOD 1 2708 0.0004
EQUIVALENT FUND
497 - WESTWOOD 2 12795 0.0019
EQUIVALENT FUND
498 - MAIDISONVILL 373929 0.0565
EQUIVALENT FUND
499 - OAKLEY EQUIVALENT 125855 0.0190
FUND
502 - ARRA FEDERAL 519767 0.0786
GRANTS
618 - TOWING CHARGES - 162435 0.0246
PRIVATE OPERATORS
630 - CABLE ACCESS 18000 0.0027
CHANNEL MANAGEMENT
636 - FLEXIBLE BENEFITS 0 0.0000
DEPOSITS
701 - METROPOLITAN 83713741 12.6526
SEWER DISTRICT OF
GREATER CINCINNATI
702 - ENTERPRISE 3388305 0.5121
TECHNOLOGY SOLUTIONS
704 - METROPOLITAN 57954955 8.7594
SEWER DISTRICT CAPITAL
IMPROVEMENTS
 711 - RISK MANAGEMENT 32380425 4.8940
715 - Convention Facility 45700 0.0069
Authority
721 - CENTER HILL - 5093 0.0008
CROSLEY FIELD COMPLEX
– TRUSTEE
752 - PARK BOARD 71262 0.0108
753 - 131116 0.0198
EXPRESSWAYS/GATEWAYS
756 - WATER WORKS 97418 0.0147
CAPITAL
757 - MISCELLANEOUS 724704 0.1095
PERMANENT
IMPROVEMENT FUND
758 - INCOME TAX 1817200 0.2747
PERMANENT
IMPROVEMENT FUND
759 - INCOME TAX – 24239259 3.6635
TRANSIT
762 - URBAN 3216237 0.4861
REDEVELOPMENT TAX
INCREMENT EQUIVALENT
791 – SIDEWALKS 48025 0.0073
792 – FORESTRY 848578 0.1283
793 - BOULEVARD LIGHT 219424 0.0332
ENERGY AND
MAINTENANCE (BLEM)
795 - Downtown Special 1211603 0.1831
Improvement District
897 - WATER WORKS 8434379 1.2748
IMPROVEMENT 11
898 - WATER WORKS 8483304 1.2822
IMPROVEMENT 12
980 - CAPITAL PROJECTS 106180470 16.0482
795 - Downtown Special 168607659 25.4835
Improvement District
897 – WATER WORKS 52292202 7.9035
IMPROVEMENT 11
898 – WATER WORKS 3508157 0.5302
IMPROVEMENT 12
Table 2’’-3CP amount of expenditure by fund and the percentage of total expenditure
by fund.

Table 2’’-3CP shows expenditure by fund and the percentage of total expenditure by
fund. The preceding table shows that General fund has highest expenditure (25.48%) and
sexually transmitted disease had lowest expenditure (-0.0005%).