Explanation
Background:
The City Attorney's Office administered the Project Smart program which was funded by grants received from the Columbus Public Schools and the Franklin County Justice Programs Unit. Said program has been completed and adjustments need to be made to properly align expenditures and revenues and to reimburse Columbus Public Schools for funds not expended.
Adjustment #1: A transfer of revenue in the amount of $25,068.34 from grant number 240002 to 243008 will properly distribute revenues between the grants.
Adjustment #2: An adjustment of expenditures in the amount of $5,590.03 from grant #240002 and $28,586.20 from the general fund to grant 243008 will properly distribute expenditures.
Adjustment #3: A transfer of $106,603.42 ($25,181.84 from object level one 01 and $81,421.58 from object level one 03) to object level three 5515 within grant 241006 will allow the reimbursement of Columbus Public Schools for grant funds received but not expended.
Emergency action is requested to allow the accounting records to be updated as soon as possible.
Fiscal Impact:
The transfers require no additional funds but are simply adjusting revenue, expenditures and appropriations to the appropriate funds.
Title
To authorize the City Auditor to make any and all appropriate accounting adjustments to properly align appropriations, revenues and expenditures for the Project Smart Program for the City Attorney's Office and to declare an emergency.
Body
WHEREAS, the City Attorney's Office administered the Project Smart Program which was funded through grants from the Columbus Public Schools and the Franklin County Justice Programs Unit; and
WHEREAS, the Project Smart Program has been completed; and
WHEREAS, the proper and consistent accounting of this program and grants is of paramount importance; and
WHEREAS, this ordinance transfers revenues and expenditures to the proper funds and allows for the reimburse of excess grant funds to the Columbus Public Schools; and
WHEREAS, an emergency exists in the daily operation of the City in that it is necessary to immediately transfer appropriate funds, revenues and expenditures 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 a transfer of revenue in the amount of Twenty-five Thousand Sixty-eight and 34/100 Dollars ($25,068.34) is hereby transferred as follows:
FROM: department 2401, general government grant funds, fund number 220, grant number 240002, organizational cost account 240002, object level three 0081.
TO: department 2401, general government grant funds, fund number 220, grant number 243008, organizational cost account 243008, object level three 0081.
SECTION 2. That a transfer of expenditures in the amount of Thirty-four Thousand One Hundred Seventy-six and 23/100 Dollars ($34,176.23) is hereby transferred as follows:
FROM: department 2401, general government grant funds, fund number 220, grant number 240002, organizational cost account 240002, object level three 1101, Five Thousand Five Hundred Ninety and 03/100 Dollars ($5,590.03); and
FROM: department 2401, general fund, fund number 010, organizational cost account 240101, object level three 1101, Twenty-eight Thousand Five Hundred Eighty-six and 20/100 Dollars ($28,586.20).
TO: department 2401, general government grant funds, fund number 220, grant number 243008, organizational cost account 243008, object level three 1101.
SECTION 3. That appropriation in the amount of One Hundred Six Thousand Six Hundred Three and 42/100 Dollars ($106,603.42) is hereby transferred as follows:
FROM: department 2401, general government grant funds, fund number 220, grant number 241006, organizational cost account 241006, object level three 1101 Twenty-five Thousand One Hundred Eighty-one and 84/100 Dollars ($25,181.84) and object level three 3336 Eighty-one Thousand Four Hundred Twenty-One and 58/100 ($81,421.58)
TO: department 2401, general government grant funds, fund number 220, grant number 241006, organizational cost account 241006, object level three 5515.
SECTION 4. That the expenditure One Hundred Six Thousand Six Hundred Three and 42/100 Dollars ($106,603.42) is hereby authorized from department 2401, general government grant funds, fund number 220, grant number 241006, organizational cost account 241006, object level three 5515.
SECTION 5. That funds appropriated in the foregoing Section 3 shall be paid upon order of the City Attorney and that no order shall be drawn or money paid except by voucher, the form of which shall be approved by the City Auditor.
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.