Where Money Goes

The following General Fund financial information summarizes and compares the City’s 2010 and 2009 expenditures. The General Fund is the City's primary operating fund and accounts for the majority of City services.  The 2010 and 2009 financial statements were audited by an Independent Public Accounting firm and approved by the Auditor of the State of Ohio. These financial statements are compiled in accordance with  Generally Accepted Accounting Principles (GAAP).

To view the City of Berea's Comprehensive Annual Financial Reports (CAFR's),  please visit the auditor of state's website at: http://www.auditor.state.oh.us/auditsearch/search.aspx

The City experienced a 5% increase in overall expenditures between 2010 and 2009.   The City’s primary expenditures are for General Government which represents 46% of the total expenditures and includes all administration operating costs including council, mayor, finance, law, engineering, planning and development and transfers to other funds and municipal court operations.  This area saw an increase in expenditures of 7% over 2009.  The next largest expenditure is for police and fire operations, which represents 38% of the total expenditures.  This area saw an increase of 1% over 2009.  The area where we saw the largest increase in expenditures from 2009 to 2010 is in the area of Public Works, which saw an 22% increase over 2009.  This was a result of increased expenditures from the storm sewers and drains, rubbish collection, leaf collection, municipal ground maintenance, and snow removal departments.  The General Fund total expenditures is anticipated to increase over the next year due to a significant amount of retirements in the police and fire departments.

Expenditures (GAAP Basis)  2010  2009 
Police and Fire  $ 5,120,258  $ 5,051,947
Recreation  419,157  478,347 
Community Development  503,772  505,093 
Public Works 1,327,127  1,089,789 
General Government  6,190,301  5,789,904 
Total Expenditures  $ 13,560,615  $ 12,915,080 

Contact Us

Accounts Payables

Accounts Receivables

Income Tax Inquiries
RITA: 440-526-0900
1-800-860-RITA (toll-free)


General Inquiries

Dana J. Kavander, CPA
Director of Finance 

Andrew S.Palcheff, CPA
Assistant Director of Finance 

City of Berea - 11 Berea Commons - Berea, Ohio 44017 - (440)826-5800
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