Explanation
This ordinance appropriates monies within the General Fund, to the various departments, commissions, and offices of the government of the City of Columbus for the twelve months ending December 31, 2023.
Emergency action is requested to allow the financial transaction to be posted in the City's accounting system as soon as possible. Up to date financial posting promotes accurate accounting and financial management. As well, this ordinance will be the subject of public hearings and is not likely to be passed by City Council until 2023. If an additional 30 days is added to the process, valuable services and programs may be affected.
Title
To make appropriations for the 12 months ending December 31, 2023, for each of the several Object Classes for which the City of Columbus has to provide from the monies known to be in the treasury of said City of Columbus, in the fund known as the General Fund, during the said 12 months from the collection of all taxes and from other sources of revenue, the amount of $1,144,000,000.00 $1,162,941,386.00; and to declare an emergency ($1,144,000,000.00 $1,162,941,386.00)
Body
WHEREAS, the matter herein provided for constitutes an emergency in that it is immediately necessary to appropriate funds to the various city departments, commissions, and offices for a 12 month period beginning January 1, 2023, and ending December 31, 2023, 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, OHIO:
SECTION 1. That from the monies in the fund known as the "Fund for General Purposes", otherwise known as the General Fund (fund 1000), and from all monies estimated to come into said fund from any and all sources during the 12 months ending December 31, 2023, there be and hereby are appropriated to the use of the several departments, commissions and offices and Object Classes for which the corporation has to provide the following sums for use during the 12 months ending December 31, 2023:
See Attachment: AMENDED ORD 2936-2022 GF Appropriation 2023 by Div
SECTION 2. That the monies appropriated in the foregoing Section 1 shall be paid upon the order of the respective department directors or Elected Officials for which the appropriations are made except that small claims in an amount not to exceed Two Thousand Five Hundred Dollars ($2,500.00) may be paid as authorized by Chapter 335 of the Columbus City Code, 1959, as amended; and except that payments or transfers between departments, divisions or funds of the City may be made by the City Auditor; and except that payments for premiums for official bonds, depository commissions, employees' hospitalization, life insurance, pensions and dental insurance shall be made on the order and approval of the Director of the Department of Finance and Management or City Auditor; and except that the monies appropriated in the foregoing Section 1, Division No. 20-01, be paid upon the order of the City Clerk or President of City Council; and that no order shall be drawn or money paid except upon voucher, the form of which shall be approved by the City Auditor.
SECTION 3. Except in the matter of payrolls providing for the payment of the salaries of officers and employees regularly employed by the City and extraordinary emergencies, no warrant shall be issued in liquidation of vouchers, unless the department contracting the expense shall have first obtained an order duly certified that there are sufficient funds appropriated to the credit of the proper fund from which the expenditure is to be made, which certificate must be obtained prior to the incurrence of the obligation, and the head of any department or division authorized to contract expenditures will be held personally responsible for any obligation incurred contrary to the provisions of this section. Except that such certificate shall not be issued for obligations pertaining to "Capital Outlay" in programs or activities funded by federal or state categorical grants without the prior approval of the Director of the Department of Finance and Management; such prior approval must be obtained before submission of any requisition for items coded as "Capital Outlay" to the Department of Finance and Management. The Director of the Department of Finance and Management will review such requests for conformity with the approved budget.
SECTION 4. That with the exception of the provisos (reasons) established in previous sections, as stated in the reason paragraphs following each subdepartment's appropriation, it is understood that this Council is not making specific appropriations for each item of every classification hereinbefore contained but only for the total for each department and subdepartment, as shown in the final column. The itemized classification shall, however, constitute limitations on the powers of the several department heads as granted in Section 2 and no such officer shall make any expenditure for any other purpose in any amount beyond that of the particular classification, provided, however, that transfers may be made from one Object Class to another, within any one department or division. Transfer of sums exceeding $100,000.00 shall be authorized only by ordinance of Council. Transfers of sums of $100,000.00 or less shall only be approved pursuant to a letter over the signatures of the head of the department, the Director of the Department of Finance and Management, the City Auditor, and the Chairperson of the Committee of Finance.
SECTION 5. That the City Auditor is hereby authorized and directed to pay obligations of various departments pertaining to preceding years' obligations from current appropriations up to a maximum of $25,000.00 per obligation.
SECTION 6. That the Director of Finance and Management or designee is authorized to make any amendments to the general fund appropriation between each of the general fund subfunds as deemed necessary.
SECTION 7. That the City Auditor shall transfer funds included in Object Class 10 of the Department of Finance and Management to fund 1000, subfund 100012, the "Anticipated Expenditure Fund," subject to the authorization of the Director of Finance and Management ($2,851,000.00).
SECTION 8. That the City Auditor shall transfer funds included in Object Class 10 of the Department of Finance and Management to fund 1000, subfund 100011, the "Economic Stabilization Fund," subject to the authorization of the Director of Finance and Management. ($2,750,000.00 $3,750,000.00).
SECTION 9. That the City Auditor shall transfer funds included in Object Class 10 of the Department of Finance and Management to fund 1000, subfund 100015, the "Job Growth Fund," subject to the authorization of the Director of Finance and Management. ($5,400,000.00).
SECTION 10. That the City Auditor shall transfer funds included in Object Class 10 of the Department of Finance and Management to fund 1000, subfund 100016, the "Public Safety Initiatives Fund," subject to the authorization of the Director of Finance and Management. ($2,106,000.00).
SECTION 11. That the City Auditor shall transfer funds included in Object Class 10 of the Department of Finance and Management to fund 1000, subfund 100018, the “Neighborhood Initiatives Fund," subject to the authorization of the Director of Finance and Management. ($8,206,110.00).
SECTION 12. That the City Auditor is hereby authporized and directed to appropriate $150,000.00 within the Neighborhood Initiatives subfund, fund 1000, subfund 100018, per the accounting codes in the attachment to this ordinance:
See Attachment: Subfund 100018 Appropriation.xslx
SECTION 9 13. That the City Auditor is hereby authorized to transfer appropriations within any fund, if necessary, add necessary appropriations, and to cancel encumbrances, if necessary, to provide for final City payrolls, unpaid internal services, tax adjustments, and other obligations from any object class with available appropriations to close out 2023.
SECTION 10 14. That the City Auditor is hereby authorized and directed to honor and pay all properly presented payrolls, related items, tax adjustments, and other obligations occurring prior to passage of the annual appropriation ordinances for fiscal year 2024.
SECTION 11 15. That for the reasons stated in the preamble hereto, which is hereby made a part hereof, this ordinance is hereby declared to be an emergency measure and shall take effect and be in force from and after its passage and approval by the Mayor or ten days after passage if the Mayor neither approves nor vetoes the same.