Explanation
Background
Ordinance 0085-2002, passed on January 28, 2002 established both the rate of the pro-rata charge for administrative services and the list of funds required to pay pro-rata to the general fund. Most recently, ordinance 2293-2018, passed on September 24, 2018, repealed that ordinance and amended the list. Due to the recently created Mobility Enterprise Operating Fund within the Department of Public Service (via Ordinance 2994-2020), there is a need to replace the Parking Meter Program Fund with the Mobility Enterprise Operating fund on the list of funds required to pay pro-rata effective January 1, 2022.
Fiscal Impact: The Department of Public Service will budget for this expense in the Mobility Enterprise Operating Fund as part of its 2022 budget submission based upon the projected revenues according to the new funding model.
Emergency Justification: Emergency action is being requested so that appropriate pro rata charges are established concurrent with the creation of the Mobility Operating Fund and the retirement of the Parking Meter Program Fund, on January 1, 2022.
Title
To repeal ordinance 2293-2018 in order to remove the Parking Meter Program Fund and add the Mobility Enterprise Fund to the list of major independent operating funds of the city that pay their proportionate share of the administrative expenses of the city effective January 1, 2022; and to declare an emergency.
Body
WHEREAS, the Attorney General of Ohio, in an opinion rendered in 1952, ruled that the cost of administrative services of general fund departments for independent fund divisions should be pro-rated to the independent fund divisions on an equitable basis; and
WHEREAS, Ordinance 2293-2018 repealed Ordinance 0300-2009 which provided for payment to the general fund by various independent funds for administrative services rendered by the general fund departments at the rate of four and one-half percent of gross revenues deposited in said independent funds by amending the list of funds; and
WHEREAS, due to the creation of an enterprise fund within the Division of Parking Services to replace the Parking Meter Program Fund, a special revenue fund, the Parking Meter Program Fund should be removed and the Mobility Enterprise Operating Fund should be included in the list of funds required to pay pro-rata effective January 1, 2022; and
WHEREAS, it has become necessary in the usual daily operation of the Department of Public Service to repeal ordinance 2293-2018 in order to remove the Parking Meter Program Fund and add the Mobility Enterprise Operating Fund to the list of funds required to pay pro-rata beginning in 2022; and
WHEREAS, an emergency exists in the usual daily operation of the Department of Finance & Management in that it is immediately necessary to authorize the City Auditor to establish a pro rata charge in the Mobility Enterprise Operating Fund and cease pro rata charges in the Parking Meter Program Fund to align with the creation and retirement of such funds, to ensure continuity of mobility operations in the City and for the preservation of public health, peace, property, safety, and welfare; NOW, THEREFORE:
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. Effective January 1, 2022, each of the following independent funds of the City shall pay to the general fund, fund number 1000, subfund 100010, for its pro-rata share of the administrative expenses of the City, at a sum at the rate of four and one-half percent of the gross revenues in each fund for the calendar quarter previous to that date. Such payments shall be administered by the City Auditor.
See attachment: Funds charged pro-rata.xls
SECTION 2. That the above four and one-half percent charge is determined by the Council to be equitable in amount and not excessive considering the services rendered by the administrative departments to the various divisions which are intended to be partially or entirely self-supporting.
SECTION 3. That ordinance 2293-2018 is hereby repealed effective January 1, 2022.
SECTION 4. 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.