Explanation
Background: The Columbus Urban Forestry Master Plan (UFMP) is the first citywide strategic plan to invest long-term in Columbus’ trees. Over the next decades, the UFMP will guide the entire Columbus Community to prioritize, preserve, and grow our tree canopy. Tree canopy refers to the part of a city that is shaded by trees. Canopy cover is the percentage of the city that is covered by trees when viewed from above, as opposed to other land cover like water, open green space, hard surfaces and bare soil. In April of 2021, the Columbus Recreation and Parks Commission voted in support of and Columbus City Council passed a resolution to support the Columbus Urban Forestry Master Plan and its immediate implementation. By authorizing the implementation of the Urban Forestry Master Plan, the Forestry Section of the Recreation and Parks Department has been able to implement key recommendations through hiring staff, purchasing equipment, procuring tree service contracts, inventorying the City’s street trees, and engaging urban forestry consultants. Since UFMP approval in 2021, the City has implemented several key initiatives. Protections for public trees have been updated for the first time in 30 years in conjunction with the new Tree Technical Manual. A citywide street tree inventory has been completed, collecting data on over 125,000 street trees and 96,000 planting spaces. The first county-wide tree canopy assessment was completed, finding Columbus has 5 million trees and 22% citywide tree canopy cover.
This ordinance is requesting the authorization the expenditure of $2,000,000.00 in voted bond funds and the authorization for the Director of the Recreation and Parks Department to enter into various contracts relating to the Urban Forestry Master Plan. This ordinance will establish auditor's certificates and authorize expenditures for staffing, service, and equipment needs, in conjunction with the management of the UFMP. Contracts will be entered in compliance with the relevant provisions of Columbus City Code Chapter 329, however this legislation will set up all of the funding required to enter into contracts with vendors on an as-needed basis. All purchases will be through competitive bidding, through any current universal term contract, or through any current State of Ohio purchasing contract pre-approved by the City of Columbus Purchasing Office, per Ordinance No. 0582-87.
Part of this authorization is for the purchase of specialized equipment and vehicles for the Recreation and Parks Department. These purchases will be made through the City of Columbus Purchasing Office. The equipment will replace aging equipment used by the Forestry Section for the implementation of the UFMP. The list below outlines the equipment and vehicles expected to be purchased as soon as possible as a result of this ordinance:
Log Trucks (2) - Estimated expenditure $820,000.00
Chippers (3) - Estimated expenditure $425,700.00
Skid Steer with Cab and Attachments - Estimated expenditure $85,000.00
Tracked Loader with Attachments - Estimated expenditure $77,000.00
Articulated Loader Cab Upfit - Estimated expenditure $6,000.00
Equipment Trailers (2) - Estimated expenditure $24,000.00
Estimated Total: $1,437,700.00
This ordinance also authorizes the establishment of an auditor’s certificate in the amount of $500,000.00 for the reimbursement of staff time related to the Urban Forestry Master Plan. $500,000.00 will be established for staff time reimbursements in accordance with the City Auditor’s Internal Labor Capitalization Policy. Reimbursements will be done via expenditure correction.
The vision and goals of the Urban Forestry Master Plan work hand in hand. The vision is to prioritize, preserve, and grow the tree canopy in Columbus, equitably across neighborhoods. This will improve the health and quality of life for all residents. The UFMP has three main goals. Goal 1 is to reach citywide tree canopy cover of 40% by 2050. Goal 2 is to stop the net tree canopy losses by 2030. Goal 3 is to invest in equitable tree canopy across all neighborhoods by 2030. All goals are critical to achieving our vision for Columbus’ urban forest. As the City is expected to grow by about 1 million residents in the coming decades, it is crucial to invest in this strategic plan for our trees. The UFMP will help improve and sustain our residents’ quality of life.
Emergency Justification: Emergency action is requested to ensure that the auditor’s certificate is available for 2nd Quarter 2026 UFMP staff time expenditure corrections.
Benefits to the Public: The City of Columbus faces many challenges today and into the future. Trees are part of the solution and provide tangible benefits to Columbus residents. As the 15th largest city in the nation, Columbus is home to over 900,000 people. Columbus had the 8th most intense urban heat island effect of major US cities, impacting health, energy use, and water quality. The Columbus Climate Action Plan recommends planting trees as a solution. Trees help reduce urban stressors by cleaning our air, providing shade, intercepting stormwater, and more. The benefits that urban trees provide is valued by up to five times what it costs to maintain them. In Columbus, our trees provide approximately 38 million dollars in benefits each year. However, our tree canopy is vulnerable to threats from disease, pests, the changing climate, and increased development.
Community Input/Issues: Hundreds of stakeholders helped create the Urban Forestry Master Plan. Industry experts, universities, nonprofits, developers, community leaders, city staff, regional partners, landscape architects, and many others served on two stakeholder groups consisting of a Project Team of about 30 members and an Advisory Group of about 100 members. These groups met periodically throughout the course of the plan’s creation to provide input. The public was also engaged through an online survey, an open house, small-group presentations, and interviews. All members are listed in the Acknowledgments section of the UFMP and on the UFMP website located at www.columbusufmp.org.
Area(s) Affected: Citywide (99)
Master Plan Relation: This project will support the Recreation and Parks Master Plan by conserving, protecting, and enhancing the city’s natural resources and overall environmental health. The UFMP will benefit current and future generations.
Fiscal Impact: $2,000,000.00 is budgeted and available from within the Recreation and Parks Voted Bond Fund 7702 to meet the financial obligations of these various expenditures. The funds will not be available to the Recreation and Parks Department until the proceeds of the 2025-2026 bond sale are available at a future date. Therefore, it is necessary to certify the required funds against the General Fund 1000, Income Tax Set Aside Subfund 100099. Upon the sale of bonds, this will be reimbursed.
Title
To authorize the Director of the Recreation and Parks Department to enter into various contracts for management of the Urban Forestry Master Plan; to authorize and direct the City Auditor to establish auditor’s certificates in the amount of $2,000,000.00 for various expenditures in conjunction with the management of the Urban Forestry Master Plan; to authorize and direct the Director of Finance and Management to enter into various contracts for the purchase of equipment on behalf of the Recreation and Parks Department; to authorize the transfer of $2,000,000.00 between the General Fund Income Tax Set Aside Subfund and the Recreation and Parks Bond Fund; to authorize the appropriation of $2,000,000.00 in the Income Tax Set Aside Subfund and Recreation and Parks Voted Bond Fund; to authorize the expenditure of $2,000,000.00 from the Recreation and Parks Voted Bond Fund; and to declare an emergency. ($2,000,000.00)
Body
WHEREAS, it is necessary that the City Auditor establish auditor’s certificates in the amount of $2,000,000.00 for various expenditures in conjunction with the management of the Urban Forestry Master Plan; and
WHEREAS, it is necessary that the Director of Finance and Management enter into various contracts for the purchase of equipment on behalf of the Recreation and Parks Department; and
WHEREAS, the Purchasing Office will solicit competitive bids to acquire various equipment for the Recreation and Parks Department in accordance with the relevant provisions of the Columbus City Code, Chapter 329 or use State Term Contracts authorized per Ordinance No. 582-87; and
WHEREAS, brass tags for equipment to be replaced will be submitted to the Division of Fleet Management, and all specifications for equipment to be purchased and brass tagged will be approved by the Division of Fleet Management prior to acquisition; and
WHEREAS, the City anticipates incurring certain Original Expenditures (as defined in Section 1.150-2(c) of the Treasury Regulations (the "Treasury Regulations") promulgated pursuant to the Internal Revenue Code of 1986, as amended, with respect to the construction of the project described in this ordinance (the "Project"); and
WHEREAS, it is necessary to authorize the transfer of $2,000,000.00 between the General Fund 1000, Income Tax Set Aside Subfund 100099, and the Recreation and Parks Bond Fund, Fund 7702; and
WHEREAS, funds will need to be appropriated within the General Fund 1000, Income Tax Set Aside Subfund 100099 and within the Recreation and Parks Bond Fund, Fund 7702; and
WHEREAS, the City will reimburse the General Fund 1000, Income Tax Set Aside Subfund 100099; and
WHEREAS, this transfer should be considered as a temporary funding method; and
WHEREAS, the aggregated principal amount of obligations which the City will issue to finance this project is presently expected not to exceed $2,000,000.00; and
WHEREAS, it is necessary to authorize the expenditure of $2,000,000.00 from the Recreation and Parks Voted Bond Fund 7702; and
WHEREAS, an emergency exists in the usual daily operations of the Recreation and Parks Department in that it is immediately necessary to establish this auditor’s certificate to ensure that the auditor’s certificate is available for 2nd Quarter 2026 UFMP staff time expenditure corrections, all for the immediate preservation of the public health, peace, property, safety, and welfare; NOW, THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the Director of the Recreation and Parks Department be and is hereby authorized to enter into various contracts for the purchase of services, equipment, and trees as necessary in conjunction with the management of the Urban Forestry Master Plan as described by this ordinance. This ordinance will also authorize the reimbursement of staff time related to the implementation of the Urban Forestry Master Plan in accordance with the City Auditor’s internal labor capitalization policy.
SECTION 2. That the City Auditor is hereby authorized and directed to establish auditor’s certificates in the amount of $2,000,000.00 for various expenditures in conjunction with the management of the Urban Forestry Master Plan as described within this ordinance.
SECTION 3. That the Director of Finance and Management is hereby authorized to enter into contracts for the purchase of equipment and vehicles, on behalf of the Recreation and Parks Department, in accordance with the relevant provisions of the Columbus City Code Chapter 329 or using State Term Contracts authorized per ordinance number 582-87.
SECTION 4. That the brass tags for equipment to be replaced will be submitted to the Division of Fleet Management, and all specifications for equipment to be purchased and brass tagged will be approved by the Division of Fleet Management prior to acquisition.
SECTION 5. That the funds necessary to carry out the purpose of this ordinance are hereby deemed appropriated, and the City Auditor shall establish such accounting codes as necessary.
SECTION 6. That the City Auditor is authorized to make any accounting changes to revise the funding source for all contracts or contract modifications associated with this ordinance.
SECTION 7. That the City Auditor is hereby authorized to transfer the unencumbered balance in a project account to the unallocated balance account within the same fund upon receipt of certification by the Director of the Department administering said project that the project has been completed and the monies are no longer required for said project.
SECTION 8. That from the unappropriated monies and from all monies estimated to come into said funds from any and all sources and unappropriated for any other purpose during the fiscal year ending December 31, 2026, the sum of $2,000,000.00 is appropriated in General Fund 1000, Income Tax Set Aside Subfund 100099, in Object Class 10 Transfer Out Operating, and in Fund 7702, Recreation and Parks Bond Fund, in Object Class 06 Capital Outlay per the account codes in the attachment to this ordinance.
SECTION 9. That the transfer of $2,000,000.00 or so much thereof as may be needed, is hereby authorized between the General Fund 1000, Income Tax Set Aside Subfund 100099, and the Recreation and Parks Bond Fund, Fund 7702, per the account codes in the attachment to this ordinance.
SECTION 10. That the City Auditor is hereby authorized to transfer said funds to the Recreation and Parks Voted Bond Fund 7702, at such time as is deemed necessary by the City Auditor, and to expend said funds, or so much thereof as may be necessary.
SECTION 11. That upon obtaining other funds from the 2025-2026 Bond Sale for the City of Columbus, the City Auditor is hereby authorized and directed to repay the General Fund 1000, Income Tax Set Aside Subfund 100099 the amount transferred under Section 5.
SECTION 12. That the City intends that this ordinance constitutes an "official intent" for purposes of Section 1.150 2(e) of the Treasury Regulations, and that the City reasonably expects to reimburse itself for certain Original Expenditures incurred with respect to the Project from the proceeds of obligations to be issued by the City in a principal amount currently estimated to be $2,000,000.00 (the "Obligations"). The City intends to make a reimbursement allocation on its books for the Original Expenditures not later than eighteen months following the later to occur of the date of the Original Expenditure to be reimbursed or the date the Project for which such Original Expenditures were made is "placed in service" within the meaning of Treasury Regulations Section 1.150 2(c). Upon the issuance of the Obligations, the proceeds of such Obligations shall be used to reimburse the fund from which the advance for costs of the Project will be made.
SECTION 13. That for the purposes stated in Sections 1 and 3, the expenditure of $2,000,000.00 or so much thereof as may be necessary to pay the cost thereof, be and is hereby authorized from the Recreation and Parks Voted Bond Fund 7702 in object class 06 Capital Outlay per the accounting codes in the attachments to this ordinance.
SECTION 14. That this Council hereby recognizes that this ordinance does not identify specific contractors or vendors for the expenditure purposes authorized herein and hereby delegates sole and final contracting decisions relative to the determination of lowest, best, most responsive and most responsible vendor(s) to the Director of the Recreation and Parks Department. All contracts will be entered into in compliance with the relevant provisions of the Columbus City Code, Chapter 329.
SECTION 15. That this ordinance, for the reasons stated in the preamble, which are made a part of this ordinance and fully incorporated for reference as if rewritten, is declared to be an emergency measure and shall take effect and be in force from and after this ordinance’s passage and approval by the Mayor or ten (10) days after its adoption if the Mayor neither approves nor vetoes this ordinance.