Finance Department

Larry Rush, Finance Director
South Annex Administration Building
5383 Massillon Road
P.O. Box 278
Green, OH 44232-0278
Telephone: 330-896-6603
Fax: 330-896-6606
Email Finance

Finance Department Staff
Kris Ledford, Assistant Finance Director
Sharon Salem, Administrative Secretary
Dave Keller, Account Clerk
Steve Tichon, Account Clerk

The Finance Director is the fiscal officer of the City. He is responsible for the collection, disbursement, and custody of all funds; and must establish and maintain those financial records and procedures that are necessary to perform his duties. The Finance Director must perform all other duties performed by city treasurers and city auditors under the general laws of the State of Ohio.

Department Operations
Finance Department personnel currently consist of the Director of Finance, Assistant Finance Director, Accounts Payable Clerk, Accounts Payroll Clerk and Administrative Secretary. Finance Department personnel are responsible for receiving and disbursing City funds. They are also directly responsible for the following:

Accounts Payable • Accounts Receivable • Alarm Permits • Ambulance Billing • Annual Capital Budget • Annual Operating Budget • Annual Tax Budget • Bid Books for City Bid Projects • Capital Improvement Plan and Plan Coordinator • Cemetery Deeds and Transfers • Commercial/Liability Insurance • Comprehensive Annual Financial Report (CAFR) • Contracts for City Bids • Engineering Billing • Financial Reports • Fixed Assets • Payroll • Placement of Special Assessments • Prevailing Wages • Records Commission • Uncertified Tax Search

For instructions on any of the above items, please contact the Finance Department for more information. Our regular office hours are Monday through Friday from 8:00 a.m. until 4:00 p.m. Voice mail is available for after hours and weekends.

City of Green's Bond Rating - AAA!
The City of Green is pleased to announce that it has been assigned a rating of AAA from the rating agency Standard & Poors for its revenue bonds. The AAA rating demonstrates to those people who buy the City's debt instruments (notes and bonds) how able the City is to repay the money it borrows. The rating is similar to an individual's credit bureau score from Transunion or Experion. The lower the score, the higher the credit risk. You pay an interest rate that is relational to your credit score. The City's current rating of AAA is the highest rating Standard & Poors assigns. As a result of the City's score, the City can borrow money at the lowest possible rate available on the market. Refer to the link under "Download Forms" for more information.

Comprehensive Annual Financial Report (CAFR)
We are pleased to present the Comprehensive Annual Financial Report of the City of Green for the fiscal year ended December 31, 2006. The City’s management is responsible for the accuracy of the data presented and the completeness and fairness of the presentation, including all disclosures. 2003 is the first year the City has reported using the recommended GASB 34 accounting standards. Prior to 2003, the City reported using GAAP standards. We are proud to have a history of receiving the Certificate of Achievement for Excellence in Financial Reporting, the seventeenth for this reporting entity. The award signifies achieving the highest standards in government accounting and financial reporting.
To the best of our knowledge, the enclosed data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the City of Green. All disclosures necessary to enable the reader to gain an understanding of the City’s financial activities have been included.

2006 CAFR

Capital Improvement Plan: 2007-2011 (CIP)
The capital planning process and Capital Improvement Plan (CIP) were established to provide a routine process and procedure for identifying, evaluating and advocating the current and future capital needs of the City. The capital planning process not only provides an orderly and routine method of proposing the planning and financing of capital improvements, but the process also makes capital expenditures more responsible to community needs by informing and involving the public. By prioritizing projects according to criteria founded in the City’s mission and plans, the CIP process also creates a more understandable and defensible investment decision-making process, improves linkages between capital investments and the City’s long-term vision and goals, and builds citizen confidence by making more effective use of City resources.

The enclosed CIP plan reflects the proposed goals presented for consideration. These projects are input annually (the process begins in July) by the Mayor, City Council, City Directors and Division heads and most importantly, citizens of Green. To have a project considered for inclusion in this process, please contact your City Council representative or the Mayor by July of each fiscal year.

The goal of the CIP is to identify projects that will be funded in the Capital Budget for the following fiscal year. The inclusion of a project in the CIP does not mean that it will be completed, funded or purchased. It is a tool used to identify the best use of City funds with the monies available.
2007-2011 Capital Improvement Plan

Annual Operating and Capital Budgets
Copies of these items are available by calling the Finance Department.

Alarm Permits
The Finance Department issues alarm permits for the City. For a copy of the regulations and an application, please contact the Finance Department.

Ambulance Billing Update
Any person transported by the City of Green's Division of Fire personnel, will be charged an ambulance transport fee. City of Green residents and taxpayers within the City will not be required to pay any deductible or co-pay required by their insurance. Questions regarding the billing amounts and invoices should be directed to our billing company, OHIO BILLING, at 888-689-6446. Other questions regarding receipt of payment or other issues should be directed to Kate Gray at 330-896-6622.

Cemetery Deeds and Transfers
The Finance Department types the deeds for all cemetery purchases. Transfers of deeds are also handled by the Finance Department. Please contact Finance for questions regarding these two cemetery issues. The Storm Water Division (the superintendent is also the cemetery sexton) handles questions regarding burials, pricing and availability of lots. Please contact the Storm Water Division for questions regarding these issues.

East Liberty Cemetery and Greensburg Cemetery Database (updated quarterly)

Storm Water Division

Records Commission
Per Ohio Revised Code, the City’s Records Commission must meet twice a year. It consists of the Mayor, the City’s Law Director, the City’s Finance Director and one citizen appointed by the Mayor. The public meetings for the Commission are scheduled for the first Monday in June and December but are subject to change. These meetings are advertised in local newspapers. Anyone wishing more information concerning this Commission should contact the Finance Department Administrative Secretary who is currently also serving as the Record's Commission Recording Secretary. Sharon can be reached at (330) 896-6603 during normal business hours.
Most Recent Records Commission Meeting Minutes

For information regarding other Finance Department duties not described here, please contact us.

It is our pleasure to serve the City of Green citizens and we desire to do so to the best of our ability.

Income Tax Division
Income tax is paid by all persons eighteen years of age or older who are residents of, or are employed within, the City of Green. The tax also applies to the net profits of corporations, partnerships and businesses within Green. A credit of up to 2% will be allowed for taxes paid by Green residents on income earned in another municipality.

Please contact the Income Division directly for more information concerning registration and income tax questions.
Go to Income Tax Division

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