Explanation
Throughout 2026, Council has consistently communicated its alarm about the state of the operating budget. When passing the budget in March, Council voiced concern that the level of public safety overtime funding amounts was not realistic or feasible, which proved prescient as the administration has fallen far short of achieving the savings asserted in order to meet the appropriations. Following the release of the first quarter review, Council convened a public hearing in June to request that the administration provide a clear path forward in order to ensure that the city’s finances stabilize.
In August, the administration released the 2nd Quarter Financial Review (Q2) as well as the Mid-Year Financial & Sustainability Report. The Q2 and the Report are ostensibly the administration’s response to both the current challenging financial circumstances as well as Council’s specific requests for information and a plan of action. However, neither document was responsive to Council’s specific requests for information.
As part of the budget process, the City Auditor annually issues an Estimate of Available Resources (“Estimate”) to define the full capacity for expenditures within the general fund in the upcoming year. This document includes a revised projection for current year general fund revenue (if one is warranted) as well as projections for revenue sources deposited to the general fund in the upcoming year. This Estimate forms the basis for the administration’s budget in that it effectively defines the upper limit for general fund appropriations that the Mayor can propose and that Council is able to consider for passage.
With this ordinance, Council will require that, for the upcoming 2027 budget , the Auditor supplement the Estimate with an additional analysis pertaining to Police and Fire overtime expenses. The Auditor, having purview over city payroll, is best positioned to analyze prior years’ payroll expenses. These figures should inform the 2027 budget. They also allow Council and the public to assess if what is budgeted in the Mayor’s proposal is realistic and responsible or not.
Fiscal Impact: None.
Emergency action is requested in order to immediately enact this ordinance in anticipation of the upcoming 2027 operating budget process and the Auditor’s duties to provide estimates pursuant to Charter requirements. Awaiting 30 days for this ordinance to take effect would exceed the timeline under which the Auditor can derive estimates in advance of the 2027 budget proposal.
Title
To direct the City Auditor to supplement the annual Estimate of Available Resources for the 2027 budget by providing historical data on Police and Fire overtime expenses to inform the Council on the 2027 operating budget; and to declare an emergency. ($0.00)
Body
WHEREAS, over the last decade, Police and Fire overtime expenses attributed to the general fund have continued to grow; and
WHEREAS, it has concurrently become a practice to intentionally under-budget overtime expenses for Police and Fire, which ultimately leads to year-end appropriation deficits requiring emergency Council action; and
WHEREAS, in the last 10 years, the city has incurred approximately $120 million in under-budgeted Police and Fire overtime expenses; and
WHEREAS, in the last 5 years, Public Safety overtime expenses have exceeded their budgeted amount by an average of 75%, and the amount by which these overtime expenses have exceeded their budgeted amount has grown over those last five years; and
WHEREAS, the harm of under-budgeting Police and Fire overtime has manifested in the overuse of the Income Tax Set Aside fund to support operating expenses; and
WHEREAS, an emergency exists in the usual daily business of City Council in that is immediately necessary to enact this information requirement in advance of the imminent 2027 operating budget process; now, therefore,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
Section 1. That pursuant to Section 80 of the City Charter, wherein the City Auditor shall periodically present recorded facts on the receipts, disbursements, assets and liabilities of the city to officials and to the public in such summaries and analytical schedules as shall be necessary to show the full effect of such transactions for each fiscal year upon the finances of the city, the City Auditor is hereby directed to provide Council the following information, supplemental to the Auditor’s annual Estimate of Available Resources for 2027:
a. An assessment of overtime expenses attributable to the Divisions of Police and Fire for the prior ten (10) years of actual overtime payroll expenses. Such assessment shall include all applicable fringe benefits and shall contain, but is not limited to, the following:
i. A comparison of budgeted overtime appropriations contained in the budget plan corresponding to the annual operating budget approved by City Council to actual expenses;
ii. A report of annual overtime expenses proportional to overall annual uniformed Police and Fire personnel expenses;
iii. A report of year-over-year growth or recession in uniformed Police and Fire overtime expenses;
iv. A report of overtime expenses expressed as a function of increases or decreases in uniformed Police and Fire staffing levels at corresponding year end.
Section 2. 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 adoption and approval by the Mayor or ten (10) days after its adoption if the Mayor neither approves nor vetoes this ordinance.