Explanation
This ordinance is contingent upon the passage of ordinance 2090-2006 authorizing the 2007 General Fund Budget Appropriations.
Background:
The City Attorney's Office administrates the Criminal Diversion Program and the Bad Checks Recovery Program. The Criminal Diversion Program is funded through fees collected, grant awards and general funds required as a match to the grant funds. The Bad Checks Recovery Program is solely funded by fees collected. A recent review of accounting records indicates adjustments need to be made to properly align expenditures and revenues.
Adjustment #1: Criminal Diversion fees were previously deposited into the Bad Checks Recovery fund. A transfer of $2,961.00 from the Bad Checks Recovery fund to the Criminal Diversion Fees fund will properly distribute revenues between these funds.
Adjustment #2: Criminal Diversion Grant revenues were previously deposited into the Criminal Diversion Fees fund. A transfer of $46,702.09 from the Criminal Diversion Fees fund to the Criminal Division Grant fund will properly distribute revenues between these funds.
Adjustment #3: As a condition of the Criminal Diversion Grant a 25% match of general funds is required. Some of these funds were not previously transferred. A transfer of $8,801.72 will properly transfer the match needed to offset grant expenditures.
Emergency action is requested to allow the accounting records to be updated as soon as possible.
Fiscal Impact:
Monies are available in the City Attorney's 2007 budget to cover the $8,801.72 general fund transfer. The other two transfers require no additional funds but are simply moving revenues between funds.
Title
To authorize the City Auditor to make any and all appropriate accounting adjustments to properly align fund transfers, appropriations, revenues and expenditures for the Criminal Diversion Program and the Bad Checks Recovery Program for the City Attorney's Office; and to declare an emergency. ($58,464.81)
Body
WHEREAS, the City Attorney's Office administers the Criminal Diversion Program that is funded through grants, general fund and fees and the Bad Checks Recovery Program that is funded solely through fees; and
WHEREAS, the proper and consistent accounting of these programs and grants is of paramount importance; and
WHEREAS, this ordinance transfers revenues to the proper funds and further transfers and appropriates the general fund match required by the Criminal Diversion Grant; and
WHEREAS, an emergency exists in the daily operation of the City in that it is necessary to immediately transfer and appropriate funds and revenues to properly align fund accounting at the earliest possible date, and for the preservation of the pubic health, peace, property, safety and welfare, and, now therefore,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the amount of Eight Thousand Eight Hundred One and 72/100 Dollars ($8,801.72) is hereby transferred as follows:
FROM: department 2401, general fund, fund number 010, organizational cost account 240879, object level three 1100.
TO: department 2401, general fund, fund number 010, organizational cost account 240879, object level three 5501.
FROM: department 2401, general fund, fund number 010, organizational cost account 240879, object level three 5501.
TO: department 2401, general government grant fund, fund number 220, Criminal Diversion Grant, grant number 240001, organizational cost account 240036, object level three 0886.
SECTION 2. That from the unappropriated monies in the Special Purpose Fund and from all monies estimated to come into said fund from any and all sources and unappropriated for any other purpose the sum of Forty-six Thousand Seven Hundred Two and 09/100 Dollars ($46,702.09) is hereby appropriated as follows: department 2401, Special Purpose fund, fund number 223, Criminal Diversion Fees Program, subfund 134, organizational cost account 223134, object level 5501.
SECTION 3. That the amount of Forty-six Thousand Seven Hundred Two and 09/100 Dollars ($46,702.09) is hereby transferred as follows:
FROM: department 2401, Special Purpose fund, fund number 223, Criminal Diversion Fees Program, subfund 134, organizational cost account 223134, object level 5501.
TO: department 2401, General Government Grants fund, fund number 220, Criminal Diversion Grant, grant number 240001, organizational cost account 240036, object level three 0886.
SECTION 4. That from the unappropriated monies in the Special Purpose Fund and from all monies estimated to come into said fund from any and all sources and unappropriated for any other purpose the sum of Two Thousand Nine Hundred Sixty-one Dollars ($2,961.00) is hereby appropriated as follows: department 2401, Special Purpose funds, fund number 223, Bad Checks Recovery Program, subfund 131, organizational cost account 223131, object level 5501.
SECTION 5. That the amount of Two Thousand Nine Hundred Sixty-one Dollars ($2,961.00) is hereby transferred as follows:
FROM: department 2401, Special Purpose funds, fund number 223, Bad Checks Recovery Program, subfund 131, organizational cost account 223131, object level 5501.
TO: department 2401, General Government Grants fund, fund number 220, Criminal Diversion Grant, grant number 240001, organizational cost account 240036, object level three 0886.
SECTION 6. 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.