Ravenna Special Year-End Council Meeting: Dispatch Contracts, 2026 Budget, Income Tax Distribution

RAVENNA , Ohio – Ravenna City Council closed out the year with a special year-end council meeting on Dec. 29, 2025, moving quickly through a slate of financial housekeeping items and approving dispatch contracts, the city’s 2026 temporary budget and the distribution of 2026 income tax receipts. The Ravenna special year-end council meeting also included a farewell resolution honoring outgoing at-large Council Member Cheryl Wood. Council Renews Dispatch Contracts with Charlestown and Edinburg Council first considered Ordinance 2025-133 , authorizing the mayor to enter into contracts with Charlestown Township and Edinburg Township for police dispatching services. The contracts cover the period Jan. 1, 2026, through Dec. 31, 2028 . The ordinance is sponsored by the Public Health and Safety Committee , chaired by Council Member Amy Michael . Michael told council members she was pleased to see Charlestown and Edinburg continue using Ravenna’s dispatch center, emphasizing that the city believes it offers “the best of the best in quality service.” Council members noted there were no changes to the contracts from what had previously been discussed. Procedurally, council: Voted to suspend the three separate readings of the ordinance. Adopted the emergency clause , allowing the legislation to take effect immediately. Approved Ordinance 2025-133 on final passage. Temporary 2026 Budget Mirrors July Tax Budget Next, council took up Ordinance 2025-134 , adopting the temporary appropriations for the 2026 fiscal year . Finance Director Miss Lawrence explained: The temporary budget is essentially a duplicate of the tax budget council approved in July 2025 . The temporary appropriations ordinance is a required step to ensure a legal spending plan is in place on Jan. 1, 2026 . No substantial changes have been made since the July tax budget was passed. The tax budget documents were attached to the official agenda, while council also had printed handouts for related year-end financial “true up” adjustments. Council members confirmed with Lawrence that there were no differences between the July tax budget and the temporary budget ordinance. Council then: Suspended the three separate readings . Adopted the emergency clause . Approved Ordinance 2025-134 , putting the temporary budget in place for the start of 2026. Income Tax Distribution For 2026 Approved Council moved on to Ordinance 2025-135 , which accepts the distribution of income tax receipts for Jan. 1 through Dec. 31, 2026 , as outlined in an attached exhibit. Lawrence described this ordinance as a routine, annual housekeeping item : The distribution plan mirrors what council approved last year , with no changes . The ordinance formally documents how income tax collections will be allocated across various city funds for 2026. With no questions or concerns raised by council members, they: Suspended the three separate readings . Adopted the emergency clause . Approved Ordinance 2025-135 . Year-End Adjustments True Up 2025 Revenues And Appropriations The most detailed financial discussion focused on Ordinance 2025-136 , which adjusts 2025 estimated revenues and appropriations , as laid out in a schedule labeled “Schedule A.” Finance Director Lawrence explained that this ordinance is part of the annual year-end clean-up process : She reviews all city funds and accounts at the end of the year. As final checks are run and purchase orders are closed, she must ensure: Appropriations do not exceed estimated revenues , and No fund ends the year in the negative. Some highlights from her explanation: JED (Joint Economic Development) Revenue: The city received more revenue than expected in at least one JED-related fund. Adjustments are needed to “true up” appropriations and revenues so they align with actual collections. Parks Rentals – Shelters and Lodge: Council noted adjustments to line items for shelter rentals and lodge rental fees . Lawrence confirmed those adjustments reflect higher-than-anticipated rental revenue , calling it a positive sign of increased usage. Phone System Lease: Council pointed to changes involving the phone system . Lawrence said those entries reflect true-ups in the accounts that pay for the recently leased phone system , as proposed by Jonathan (referenced by first name in the meeting). She had to increase certain allocations to match the finalized cost spread. Delta Dental (Account 735): One of the accounts discussed, the 735 Delta Dental account , is a “zeroing account.” Revenues and appropriations had to be adjusted upward by the same amount, because claims and expenses were slightly higher than anticipated . The goal is to make sure the account balances to zero at year’s end, matching what came in with what went out. Lawrence characterized many of the smaller line-item changes as “little things” that are necessary to keep the city in full compliance with state requirements . Council: Suspended the three separate readings . Adopted the emergency clause