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FAIRVIEW PARK

GOVERNMENT STUDY

Prepared by the

League of Women Voters of Fairview Park

This study has been compiled as a reference for information about the structure, function and finances of the city government and the school administration plus other information that may help citizens become more familiar with their community.

The information in this publication is based on information available as of August 2002. Updates will be identified and made to the copy on the League website www.lwvcc.org/fairview.

YOUR COMMUNITY

LOCATION: The City of Fairview Park covers 4.5 square miles in the western end of Cuyahoga County, located 10 miles from the Public Square in Cleveland, Ohio. Cleveland Hopkins International Airport is located 10 minutes to the south; Burke Lakefront Airport is 20 miles to the east.

CHARACTERISTICS Fairview Park is a family community of a wide variety of housing options, from starter bungalows to luxurious ranches and colonials on spacious lots overlooking the Rocky River valley. There are seven condominium complexes and approximately 1800 apartment units.

TRANSPORTATION-. Regional Transit Authority (RTA), and North Olmsted Municipal Bus Line (NOMBL).

SHOPPING: The Fairview Centre, Lorain Road at West 220 Street; Westgate Mall, West 210 Street and Center Ridge Road, and many shopping options located in the business districts on Lorain Road and on Center Ridge Road.

COMMERCE: The Fairview Park Chamber of Commerce promotes business in the city through a variety of programs. The Fairview Park Development Office and Building Department provide help for starting a new business or expanding and improving existing businesses. The business districts offer a variety of office and retail space and provides many consumer goods and services.

HEALTH CARE: Fairview Hospital, 18101 Lorain Road, Cleveland; Lakewood Hospital, 14510 Detroit Avenue, Lake' St. John West Shore Hospital, 29000 Center Ridge Road, Westlake. The city is served by the Cuyahoga County Department of Health.

RELIGIOUS INSTITUTIONS: Roman Catholic, Byzantine Rite Catholic, American Baptist, Lutheran, Methodist, Reformed.

MUNICIPAL SERVICES: The city provides police, fine and paramedic services, curbside trash collection, a recycling program, and a comprehensive street repair program. A Hunger Center, located in the former Grilles-Sweet School, 4320 West 220 Street, is operated by local churches.

UTILITIES: Water, gas, electricity and communication services are available from several providers. The city obtains water from the City of Cleveland, is a co-owner of the Rocky River Wastewater Treatment Facility and a user of the North Olmsted Wastewater Treatment Facility. Cable television options are provided by Cox Communications and Ameritech.

PARKS & RECREATION: Fairview Park has six city parks: Bohlken, Bain, Morton, Grannis, Tri-City, and Nelson Russ. The latter is currently the location of the city's Recreation Department offices, which provide a variety of leisure and recreational opportunities. The city offers four access points to the Metroparks, a county park system that includes public golf courses, the Rocky River, hiking and biking trails, picnic areas, and variety of other recreational experiences.

LIBRARY The Fairview Park Regional branch of the Cuyahoga County Public Library, 21255 Lorain Road, offers a wide variety of services and programs for citizens of all ages. The library provides special collections on history, biography, genealogy and travel, as well as a unique art collection and public meeting rooms.

HISTORIC PLACES: Bain Park Cabin is a local historical landmark that provides a scenic meeting place for organizations and events. It is located in Bain Park, off North Park Drive near West 210^th Street. The Fairview Park Cemetery, on Lorain Road, is a local landmark believed to have been a Native American burial site. It is the final resting place of pioneers and veterans dating back to pre-Civil War times.

MUSEUM: The Fairview Park Historical Society Museum is housed at Bain Park Cabin. The museum exhibits artifacts, historical memorabilia and photographs from the past history of the city, as well as a file of historical documents.

VOLUNTEER OPPORTUNITIES: Fairview Park civic and social organizations, listed elsewhere in this publication, offer many opportunities for volunteers, as well as providing exciting civic events for citizen participation.

The land where you now live was first –surveyed in the late 1700s by General Moses Cleaveland and his party of 49 others, agents for the Connecticut Land Company. They divided the land into ranges. The ranges were then numbered as townships. Township No. 7. Range 14 included the recognizable names of Rocky River, Fairview Park, West Park, Parkview and most of Lakewood. The township was purchased in 1807 for $26.87.

In 1819, the 18 families who lived in Township No. 7 petitioned to have a name given to the place they lived. On February 24, 1819, their petition was granted and Rockport was born; appropriately named for the high rocky embankments along the lakefront and along the sides of the Rocky River.

We were considered “country’ by the folks living in Cleveland. Rockport was a farming community. In the early 1900s,, truck farming was a way of life. More often than not, produce grown and poultry raised in Rockport were taken to the West Side Market for sale. Hence, the name of truck farming, trucking your harvest to market.

Individuality appeared to be a popular movement in 1910. A petition was once again sent to rename this area. Those living in the “Fairview/Parkview” area wanted to break away from Rockport and form their own community. On April 6, 1910, Fairview Village received its official charter. The advent of Fairview Villiage divided Goldwood Township. The part along Center Ridge Road was absorbed into Rocky River. The southern section later incorporated on April 28, 1925 as Parkview Village.

In 1948, Fairview residents were urged by Mayor Bohlken to write the Federal government for a post office. They found out that our name needed to be changed because a Fairview, Ohio already existed. To comply with postal regulation voters chose to rename Fairview Village as the Village of Fairview Park. Our first post office opened in November 1949. The one you visit now was opened in 1960. The Village of Fairview Park, so named for the fair view we have over the Metroparks, officially became the City of Fairview Park on September 5, 1951. Parkview Village annexed to Fairview Park on January 1, 1968 and became the 5^th ward of the city.

The City of Fairview Park is a Charter city with a split executive form of government that includes both a Mayor and City Council. The City is subject to its own laws as defined in the Charter and Codified Ordinances, the laws of the State of Ohio and all Federal Laws. The municipal charter establishes the form and organization of our City government and is very similar to a state or federal constitution.

Electors at a general election adopted the Charter in November of 1958. All changes or amendments to our City Charter must be passed in legislative form (Ordinance) and then submitted to the electors of the City during a general election for their approval prior to being enacted. This procedure is mandated not only by language in the Fairview Park City Charter but also supported by Article XVIII of the Ohio Constitution.

The Mayor of the City of Fairview Park is elected at a regular non-partisan municipal election for a term of four years. The Mayor must be a resident of the City for at least two years immediately prior to the date of his or her election and must continue to be a resident for the duration of the term and shall not hold any other pubic office. The Mayor is the chief executive officer of the City and supervises the administration of the City’s affairs, oversees and is responsible for all City departments, divisions and offices. The Mayor is responsible for the preparation and submission of the City budget and appropriation measures and has the ability to enter into and oversee any contracts or agreements that the City is a party to. The Mayor also has the power to appoint, promote, transfer, reduce or remove any officer or employee of the City except those required by the Charter to be elected.

The Department Directors are appointed by the Mayor but must be approved by 2/3 of the voting members of Council. These directors may be removed by the mayor without the approval of Council.

The City Council is currently an elected seven-member body comprised of five Ward Council members, one At-Large Councilmember, a Council President. A Clerk of Council is employed by City Council and is appointed to a two year term by a majority of the voting members of Council. All Council positions are elected for a period of two years by the electors of the City.

All legislative powers of the City except as otherwise provided by the Constitution of the State of Ohio are vested in the elected members of our City Council. An elected Council member must be a resident of the City for two years immediately prior to his or her election and must remain a resident for the duration of the Council term. Ward Council members must also be a resident of the ward that they wish to represent for at least two years prior to their election. Council members may not hold any other municipal office or municipal employment in the City.

The President of Council presides over all regular and special meetings of Council, is an ex-officio member of all committees of Council and votes only in the event of a tie. The President appoints members and chairpersons to standing committees, with the approval of Council. Council currently has three standing committees: 1) Finance; 2) Environment, Public Works, Planning, Zoning and Development; 3) Local Government and Community Services. Other committees and subcommittees may be forms. Currently, all members of Council serve on all committees.

The Clerk of Council manages the Council office, maintains the public record, prepares resolutions commending or recognizing certain people or events, prepares meeting agendas, maintains the minutes of all Council meetings and disseminates legislative copies and information upon request.

City Council adopts its own rules, regulations and by-laws and maintains a record of all of its proceedings. The Council record shall be open to public inspection at all reasonable times.

Legislative action by Council is introduced in written or printed form and requires an affirmative vote by the majority of Council for passage and enactment. Each ordinance or resolution, except for those on emergency passage, must be read at three separate meetings and discussed in committee prior to passage. Emergency legislation can be passed after one reading but must have the reasons for immediate passage attached and requires an affirmative vote of 3/4 of the voting members for passage.

Council meetings are open to the public and the dates and times of each meeting are given to the local media, all City departments, and posted on a billboard in front of City Hall. Council does hold a public session during each regular meeting of Council in order to provide an opportunity for residents and non-residents to address any and all concerns with the Mayor, City Directors and Council. Council meetings, both regular and special are conducted following a format, which is mandated by Council Rules, Chapter 111 of the Codified Ordinances. The meetings are also subject to the State of Ohio Sunshine Laws. Ohio’s Open Meeting (Sunshine) Laws which regulate public meetings ensuring that they are open, prearranged meetings to conduct public business and attended by a majority of the public body’s members.

These laws also govern Executive Sessions, those infrequent occasions where a public meeting is closed to the general public. Executive Sessions may be held only for the purpose of:

� Consideration of the appointment, employment, dismissal, discipline, promotion, demotion or compensation of a public employee or official complaints or the investigation of a public employee or official.

� Discussion of the purchase of sale of public property if the public interest would be hurt by the premature disclosure of the information.

� Conferences with the public body’s attorney for the purpose of considering disputes if a court action concerning the dispute is either pending or imminent.

� Preparing for, conducting, or reviewing negotiations or bargaining sessions with public employees.

� Consideration of matters required by federal laws or rules or state statutes to be kept confidential.

� Consideration of specialized details of security arrangements if the information could be used for criminal purposes.

Administrative Departments By Charter, The City of Fairview Park maintains several Administrative Departments with directors to serve the City and its residents. The department directors are appointed by the Mayor to four-year terms. The appointments are subject to a majority vote of approval by Council. These departments and a brief description of their functions and duties are:

LAW DEPARTMENT- The Director of Law is the head of the Law Department and represents the City in all court proceedings or before any administrative body. The Law Director serves as legal counsel to the Mayor, the Council, the administrative offices and departments, and the commissions and boards of the City. The Law Department also employs two other attorneys to serve as Assistant Law Director Boards & Commissions and Assistant Law Director Prosecutor. The Assistant Law Director Boards & Commissions attends all meetings of the Planning & Design Commission and the Board of Zoning & Appeals giving legal advice and opinions when necessary. The Assistant Law Director Prosecutor serves in the capacity of police prosecutor and represents the City as the prosecutor of all traffic and criminal cases in before the Rocky River Municipal Court. Both Assistant Law Directors serve under the Law Director and shall represent the City in any case that he/she may assign to them.

FINANCE DEPARTMENT - The Director of Finance heads the Finance Department and is the fiscal officer of the City. The Finance Director serves the Mayor and the Council as financial advisor regarding municipal affairs. The Director maintains financial records and authenticates all records and documents of said finances. The Director of Finance examines all payroll, bills and other claims against the City. After finding them in proper form, authorizes payment of such claims. The Finance Department also employs an Assistant Finance Director to perform such duties as the director establishes. The Finance Department maintains several funds which are specific to certain expenditures and have been established to regulate the allocation and distribution of City monies. These funds subject to review by the County and State Auditors. The review is public information.

DIRECTOR OF PUBLIC SERVICE AND DEVELOPMENT- The Director of Public Service and Development heads the Building Department and has charge of all public works and improvements and the construction thereof, and all engineering and inspection in connection therewith. The Director is responsible for overseeing the construction, improvement, repair and maintenance of streets, sidewalks, bridges, water mains, pumps, systems, the water distribution system, sewers, and all public buildings, dedicated parks, cemeteries and other public places. The Director of Public Service and Development also serves to develop, coordinate, activate, implement, encourage, foster and promote plans and programs for economic and community development, redevelopment and improvement for and within the City.

CITY ENGINEER- The City Engineer is contracted by the Mayor as an employee of the City. The City Engineer’s contract is presented to Council in ordinance form for approval and passage. The contract states that the City Engineer must attend all regular meetings of Council and any Planning & Design Commission meetings where his/her services or expertise would be required. Duties also include meeting with and acting as the City representative to the Ohio Environmental Protection Agency, the Ohio Department of Transportation, the County Engineer, and the Rocky River and North Olmstead Sewer Districts. The City Engineer shall supervise all general engineering matters for the City, prepare plans and specifications for the annual Street Repair Program, prepare plans and specifications for the improvement or maintenance of the City sewer system, and conduct various property, topography and right-of-way surveys as necessary. The contract also provides that the City Engineer act as overseer and advisor for any municipal public improvements, in addition to analyzing and tabulating bids received for such work in order to recommend the lowest and best bidder for each project.

RECREATION DEPARTMENT - The Director of Recreation heads the Recreation Department. The Director is in charge of all municipally owned or operated recreational premises, areas, playgrounds, facilities and the improvement or construction thereof. The Director makes all necessary rules and regulations for the Recreation Department and its operations.

SENIOR LIFE OFFICE- The Senior Life Director heads the Senior Life Department and has executive authority over all programs and activities in connection therewith. The Director is responsible for the development and adoption of all policies and rules governing the operation of the Senior Life Office and the Senior Center. The Director also must evaluate, initiate and coordinate City programs, activities and services for senior citizens, determine their needs and actively pursue the fulfillment and satisfaction of those needs within the community. The Director presides over meetings of the Senior Advisory Council, which makes recommendations and proposals for programs, services and activities for the Senior Life Office.

BUILDING DEPARTMENT- The Building Commissioner serves under the Public Service and Development Director and is responsible for the administration and enforcement of the Planning and Zoning, Building, Housing and Exterior Maintenance Codes with regard to construction, addition and repair of all City buildings and structures and their maintenance and occupancy. The Building Department issues permits to perform work on buildings or structures, maintains housing records, issues permits to contractors working in our City, conducts inspections, and issues occupancy permits for new structures.

SERVICE DEPARTMENT- The Service Department employs a Service Foreman and Assistant Foreman who serve under the Public Service and Development Director to provide services for the City. A staff of union workers provide refuse removal, snow and leaf removal, landscaping and maintenance of City properties and buildings, maintain City vehicles, and provide service and maintenance to the City sewer system.

POLICE DEPARTMENT- The Police Department is headed by the Police Chief and is served by a staff consisting of detectives, one captain, four lieutenants, three sergeants, and no more than twenty-one officers charged with enforcing federal, state and local laws in our community. The City of Fairview Park also maintains an auxiliary police force consisting of residents trained to assist our police officers and provide services such as traffic control, crowd management, and security and may serve as substitute school guards.

FIRE DEPARTMENT- The Fire Department is headed by the Fire Chief and consists of an Assistant Fire Chief, three captains, three lieutenants, and several firefighters/paramedics charged with the prevention and fighting of fires, the protection of life and property against fires, and the operation and staffing of the City ambulance and emergency paramedic unit. The Fire Department also provides training and education programs regarding fire safety and prevention, and works to abate existing fire hazards within our City.

Boards and Commissions - The City of Fairview Park also maintains a variety of Boards and Commissions.

BOARD OF ZONING & APPEALS-The Board consists of five qualified members appointed by the Mayor. The members serve five-year terms without compensation and are assisted by the Building Inspector and City Engineer who furnish any advice or services required by the Board. The Board is responsible for hearing and deciding on appeals made for exceptions to and variations in the application of ordinances governing zoning, approving or disapproving types of construction, materials used, and appliances, devices or appurtenances proposed for use pursuant to the City’s Building Codes. Any variance or exception granted by the Board of Zoning and Appeals may take effect for forty days in order to provide for objections to the decision by the public. The Board is also charged with reviewing the existing Building Codes and making recommendations for changes, amendments or additions to the City Council.

PLANNING & DESIGN COMMISSION- The Planning & Design Commission consists of seven voting members responsible for the long range planning of the City to insure its orderly and harmonious development. One voting member is the Mayor, one is a member of Council appointed by the President of Council to serve a two-year term, one voting member is the City Architect appointed to the Commission by the Mayor and the final three voting members are electors of the City appointed by the Mayor to serve four-year terms. The Planning & Design Commission reviews and makes recommendation on all legislation pertaining to the plan, design, location, removal, relocation and alteration of any public building or structure or those located on public streets or property, the location, relocation, widening, extension and vacation of City streets and other public places and any zoning or rezoning within the City. The Commission also reviews development proposals in the City in order to maintain the high character of community development and protect the real estate within the City from impairment or destruction of value.

PARKS & RECREATION COMMISSION- The Parks & Recreation Commission initiates and makes periodic recommendations to the City Administration regarding parks, playgrounds, and public recreation areas owned or controlled by the City. These recommendations can relate to the nature, function, use, utilization, maintenance, beautification, control regulation, acquisition, sale, rental or lease of the above mentioned parks and properties. The Commission is also charged with advising the Director of Recreation with respect to the planning, organizing, and establishment of policies and procedures governing all Recreation Department activities. The Commission has a City Council representative who attends all meetings and acts as a liaison between the Council and Commission. Council provides any legislation relating Parks or Recreation to the Commission for its recommendation and review prior to passage. The Commission holds at least ten regularly scheduled meetings each year.

COMMUNITY REINVESTMENT AREA HOUSING COUNCIL- The Community Reinvestment Area Housing Council was established in 1986 to encourage property improvement, maintenance and economic and community development within our City by providing tax abatement for improvement and redevelopment projects. The Council consists of two members appointed by the Mayor, two members appointed by Council and one member appointed by the Planning & Design Commission to review applications for tax abatement and make recommendations to Council regarding such abatement.

SHADE TREE ADVISORY COMMITTEE-The Shade Tree Advisory Committee is a seven-member body made up of six residents and the City Arborist. Three of the resident members are appointed by the Mayor and three are appointed by Council. They serve uncompensated three year terms and shall meet at least once a year or as required by the Council or City Administration. The Committee is responsible for formulating and recommending to Council a Master Shade Tree Program, encouraging the planting and placement of specific trees within our City, create and implement activities to increase residents’ awareness of the importance of trees in our community and make recommendations to Council and the Administration regarding the preservation and care of existing trees in our community.

YOUTH DEVELOPMENT COMMISSION- The Youth Development Commission consists of six members, three men and three women, appointed by the Mayor who serve terms of one or two years for no compensation. The Commission meets at least once a month to hear cases referred by the Police Department. The youth of our City who commit first time minor crimes come to the Youth Commission to receive appropriate punishment in the form of community service so that they and their parents or guardians are not subject having the case heard in County Juvenile Count and incurring a criminal record.

SENIOR ADVISORY COUNCIL-The Senior Advisory Council consists of seven members appointed by the Mayor and one Council representative appointed by the members of City Council. The Advisory Council meets regularly with the Senior Life Director to make recommendations and proposals for programs, services, and activities to enhance and enrich the lives of all senior citizens living in our community.

The Fairview Park Board of Education is an agency created the State Legislature for the purpose of managing and controlling the Fairview Park School District. The Board is directly responsible to the people of the Fairview Park School District to provide a quality educational program.

In a 1999 publication put out by the Board of Education, then President, Frank Berkopec, elaborates:

A school district is a subdivision of the State of Ohio. … The members are elected by the voters of their district and are directly responsible to its citizens. Although the state is responsible for public schools, the Ohio legislature has delegated the leadership, organization, administration, and control of the public schools to local boards of education. A board’s primary function is to make the clear and concise policies that ultimately result in the educational achievement of its students.

The Board appoints two people, a superintendent and a treasurer, to enable it to fulfill its obligations to the community. The superintendent carries out board policies, administers the resulting regulations and procedures, enacts board decisions, and manages the district’s schools. The treasurer keeps an accounting of all district funds, reports district finances, and oversees the board’s records.

Compare the workings of the Fairview Park Board of Education to the City of Fairview Park. Although separate, both of these legal entities have about the same annual operating or general budget, $17 or $18 million, and about the same constituency.

The Board has five members, elected to staggered four-year terms, and elects its voting president from among its own members. The Board has only two direct employees, the superintendent and the treasurer. The remainder of the district’s employees report to the superintendent.

The Ohio Revised Code gives school boards great discretion in filling vacancies. Boards may appoint replacements, select a prior candidate for board office, or they may conduct a search. But, they must fill the position no less than 10 days or no more than 30 days after the vacancy occurs.

The City elects a mayor to a four-year term as its administrator, a two-year legislative City Council, and a Council President. The entire city staff reports to the mayor. The School District and the City collaborate on matters of mutual benefit for the community, but neither entity has the responsibility for, nor authority over, the other’s under-takings.

Notes of the Board of Education meetings are available on the League of Women Voters of Fairview Park’s website: http://www.lwvcc.org/fairview

NOTE: A sixth school building, the former Gilles-Sweet School is being considered for future use by the district. The building currently houses the Positive Education Program (PEP), a county program for children who have behavioral problems, and Youth Challenge, a sport/recreation program for children who have physical disabilities.

Library Services: Each of the schools of the Fairview Park School District has a fully equipped school library with a certified librarian and a full-time aide. A regional branch of the Cuyahoga County Public Library at 21255 Lorain Road, adjacent to the high school campus.

Employees: In fiscal year 2001-2002 there were 290 employees of the school district: 166 certified and 124 non-certified. Certified employees include 130 teachers, 11 special teachers, 14 tutors, and 11 administrators.

Enrollment: The 2001-2002 school year had 1903 enrolled students, plus 13 home-schooled students. At this time, 98% were Caucasian.

Vocational education: Fairview Park School District is a member of Polaris Career Center (vocational training center) which provides a widely diverse range of vocational programs mandated by the State for students in the 11^th & 12^th grades. Students attend either half-day (participating in vocational training at Polaris, then participating in academic classes in the high school) or full-day (all academic classes and vocational training occurs at Polaris).

Education services for children with disabilities: Services for children with disabilities (including traumatic brain injury, autism, specific learning disability, mental retardation, orthopedic impairment, speech or language impairment, visual impairment, emotional disturbance, deaf-blind, other health impairment, deaf, multiple disabilities) are provided to students within

all schools in the district. The highly qualified specialist staff works to have each student participate in as many general classes as possible. Each school provides a continuum of services including:

1) Support and collaboration in the regular education classroom by intervention specialists(special education staff).

2) Intervention specialist and regular education teacher co-teach class including students with and without disabilities.

3) Individual/small group pull-out of students with disabilities for support and reinforcement.

4) Special class/learning center (also known as a resource center) taught by the intervention

In addition, preschool special education services include classes (preschoolers with disabilities and typically developing peers within the same class) taught by an intervention specialist, as well as itinerant services in which the intervention specialist serves the pre-schoolers in their home, day care or regular preschool environment.

Education services for children who are gifted or talented: Options available to students in grades K-12 who are identified as gifted or talented include:

1) Students in grade 9-12 can participate in classes offered by local colleges/universities.

2) Regular classroom teachers may differentiate curriculum for students K-12. Differentiation may include curriculum compacting, subject acceleration, tiered assignments and independent research projects. Also, whole class enrichment activities may be provided through collaboration between the general education teacher and the gifted education intervention specialist.

6) Identified students (grades 1-12) may be clustered within the regular class and be provided services through the gifted intervention specialist collaborating with the regular education teacher.

7) Identified students (grades K-12) may participate in a resource room as needed for curriculum differentiation and/or curriculum replacement.

8) Individual mentoring/learning facilitation for specific areas of student interest for grades K-12.

Guidance Services: Services in the Fairview Park City Schools are provided within the scope of the Competency-Based Guidance Program. The program includes the areas of: understanding of self and others, academic and career planning, and decision-making. This K-12 scope and sequence program provides for preventative, responsive and consultative services. It utilizes group guidance classes at all grade levels. Counselors also provide comprehensive individual and group counseling, as well as, parent programs. Counselors provide consultation to parents and staff with regards to many issues affecting the development of their students.

Health Services: A school nurse performs the functions of administering health care service to students, administers the required health screenings for students, administers medications following procedural guidelines, and executes all state mandates of school health programs.

Transportation: Bus transportation is provided for students in grades one to six who live one mile or more from school, seventh and eighth grade students who live two or more miles from school, and to high school students on school and athletic trips only.

Parent/Teacher Associations: Fairview Park School District has six separate Parent Teacher Associations: Early Childhood, Coffinberry, Garnett, Parkview, Middle/High School, and Fairview Park PTA Council.

Each PTA unit is tied mainly to its school building. The PTA Council focuses on all public schools in the city. Each school will have activities for the benefit of its students.

Jointly governed Organizations: The Fairview Park City School District is a member of various jointly governed organizations, including:

1) Lake Erie Education Computer Association (LEECA), an organization of thirty school districts formed for the purpose of applying modern technology with the aid of computers and other electronic equipment to administrative and instructional functions for member districts.

2) Polaris Career Center, a separate body politic and corporate established by the Ohio Revised Code to provide for the vocational and special needs of the students.

3) Ohio Schools Council Association, an organization among 83 school districts formed to purchase quality products and services at the lowest possible cost to the member districts.

4) West Shore Boards of Education, an organization of nine school boards that employ State Street Consultants of Columbus as a lobbying entity that communicates these local districts’ needs to the state legislature.

This is a reference section to be used for clarification of terms used in financial reports from the city and school. Governmental accounting reports differently than businesses which operate for a profit.

You must carefully watch the titles to the statements to determine whether the entire or combined accounts are being presented or only particular sections. The titles identify which part of the governmental funding and expenses are included. For example, the “General Fund” is only part of the total financial picture. . The rules or basis for each statement are also identified.

The City and School District use funds for operating expenses and income and account groups for capital income and expenses to report appropriations. These funds and account groups function like separate bank accounts. Transactions are segregated to certain functions or activities.

There really is that infamous second set of books. There are different ways of reporting for these "separate bank accounts" or funds and accounts groupings. The basis for these different reports relates to the source of the identification of revenue and expenses. Fund accounting identifies revenues expected to be collected and expenses (expenditures in governmental accounting) which have been appropriated by the city council or school board. The expenditures can never exceed the appropriations approved by council or school board. The budgetary accounting only record actual cash flow. Appropriated amounts which have not been spent but have actual contracts or commitments to be completed in the near future are identified as encumbrances. These amounts would be automatically included in the reported expenses in for profit reports under GAAP. The Governmental Accounting Standards Board (GASB) provides rules for governmental accounting.

Generally Accepted Accounting Principles (GAAP) presentations report accruals for expected revenues and expenses in the future as well as the actual cash flow. You can find a comparison of the details which create the different amounts in budgetary and GAAP account in the Notes to the audited financial statements for both the city and the school. These audited financials can be viewed at City Hall, the School Board office or our local Fairview Park Regional library reference center.

A fund is defined as a separate accounting entity. Each fund has its own specific income and expenses. There is a maximum amount of expenditures appropriated to each fund by the school board or the city council. .

An account group identifies certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources.

For financial statement presentation purposes, the various funds are grouped into the following generic fund types under the broad fund categories governmental, proprietary and fiduciary. These broad categories of funds include multiple appropriated funds.

Governmental Fund Types - Governmental funds are those through which most City functions typically are financed.

General Fund - This fund is the operating fund and is used to account for all financial resources except those required to be accounted for in another fund. The general fund balance is available for any purpose provided it is expended or transferred according to the governing rules.

Special Revenue Funds - These funds are established to account for the proceeds of specific revenue sources (other than amounts relating to major capital projects) that are legally restricted to expenditure for specified purposes.

Debt Service Fund - The full debt, or liability, is not identified in this fund, Only the available resources for paying the principal, interest and related costs is recorded.

Capital Projects Funds - These funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds).

Proprietary Fund Types - Proprietary funds are used to account for ongoing activities which are funded by those receiving the service. The following are proprietary fund types:

Internal Service Fund - This fund is used to account for the financing of services provided by one department or agency to other departments or agencies of the City on a cost-reimbursement basis.

Fiduciary Fund Type - Fiduciary funds are used to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.

Account Groups - To make a clear distinction between fixed assets related to specific funds and those of general government, and between long-term liabilities related to specific funds and those of a general nature, the following account groups are used:

General Fixed Assets Account Group - The general fixed assets account group is used to account for all fixed assets other than those accounted for in the proprietary funds.

General Long-Term Obligations Account Group - The general long-term obligations account group is used to account for all unmatured long-term indebtedness that is not a specific liability of the proprietary funds. (Current payments required for long-term obligations are not included in this account group.)

Details of income sources and fund appropriations can be reviewed by reviewing the ordinances.

Appropriations – The City Council and School Board allocate a maximum amount of funds to be spent for specific funds. The sum of all appropriations cannot exceed estimated revenues. Expenditures in each fund cannot exceed appropriation amounts unless the appropriations are officially increased by the City Council or School Board.

Operating expenses only identify current costs for current expenses. These current expenses could include current payments for long term debts - like interest - but they do not identify the amount of principal or interest due in the future.

Bond levies - Watch your bond levies. Some bonds specifically identify operating expenses. Other bond levies can only be used for "capital expenses" like major property or asset purchases or major repairs (termed "PI" or permanent improvements). Operating expenses can be allocated to permanent improvements but permanent improvement levies can not be spent on operating expenses.

Fairview Park Residents and local businesses pay income taxes to the Federal Government, the State Government and RITA. RITA collects the local income taxes for many of the cities in the County. Non-residents who are employed in Fairview Park also pay Fairview Park income taxes to RITA. The County distributes these income taxes and also property taxes.

Income Tax of 1.5% on the gross wages of residents and employees is assessed. Residents receive a credit of 75% of a maximum of 1.25% income tax charged by employment cities – What is the impact of all of these calculations? The city receives more income taxes from those employed in the city than from those employed outside of the city.

How much income tax revenue do Fairview Park employees bring to the city? One hundred employees earning $50,000 per year would generate $75,000 for the city.

	Resident Employed In city	Resident Employed Outside of City	Non-Resident Employed in City
Employment City Income Tax
Fairview Park Wages	$10,000	$10,000	$10,000
Fairview Park income tax rate	1.50%		1.50%
e.g. Cleveland income tax rate		2.00%
Employment City tax	$150	$200	$150

Fairview Park City Income Tax
Fairview Park 1.5% Rate	$150	$150	$150
Minus credit for non-Fairview employment taxes - 75% of 2% = 1.5% This is greater than the 1.25% allowed. Therefore credit = maximum of 1.25%	0	($125)	Residency Outside of Fairview Park
Total Local Employment & Residence Tax Paid by employee	$150	$225	$150 + ???

Local Income Taxes Received by Fairview Park	$150	$25	$150

	1999	2000	2001
Income Tax Revenue^[i]	4,374,173