Explanation
As part of Council’s process for considering the administration’s proposed 2025 operating budget, a subset of funds and subfunds were identified for further evaluation. This subset of funds included special revenue funds originally established for designated purposes but for which - given the multi-year lack of revenue and expenditure activity associated with the funds - the activities were likely terminated. At Council’s request, members of the Mayor’s administration evaluated this subset of funds and determined that the activities had, in fact, been terminated, and that any remaining balances in the funds and subfunds could be transferred to the city’s general operating fund to support 2025 operational activities.
Ohio Revised Code Sections 5705.14(D) and (K) authorize the adoption of this resolution and the transfer of moneys in the terminated special revenue funds identified herein to the city's general fund.
Emergency action is requested so that this resolution becomes immediately effective in alignment with ordinance 0347-2025, which transfers cash associated with the subfunds below to the city's general fund.
Title
To declare that the activities and programs for which certain special revenue funds and subfunds of the city have been terminated, per Ohio Revised Code Section 5705.14; and to declare an emergency.
Body
WHEREAS, as part of the 2025 operating budget process, Columbus City Council engaged the administration in an investigation into the use of certain special revenue and special purpose funds originally established for designated purposes to determine if the activities for which funds were established were ongoing or had been terminated; and
WHEREAS, at a public hearing on January 31, 2025, representatives from the administration attested that the activities and programs for which the funds designated below had been terminated, and that any unallocated cash balances remaining in the funds was available for reallocation; and
WHEREAS, an emergency exists in the usual daily business of the city in that it is immediately necessary to adopt this resolution in coordination with an ordinance to transfer certain cash balances to the city's general fund to accommodate the city's 2025 operating budget; NOW, THEREFORE,
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the activities, uses, and programs for which the Mined Assets Fund, fund 2289, subfund 228901, were originally established have been terminated.
SECTION 2. That the activities, uses, and programs for which the Columbus Community Relations fund, fund 2228, were originally established have been terminated.
SECTION 3. That the activities, uses, and programs for which the King Lincoln Theater Special Purpose fund, fund 2223, subfund 222326, were originally established have been terminated.
SECTION 4. That the activities, uses, and programs for which the Community Agency Excise Tax special revenue fund, fund 2231, subfund 223130, were originally established have been terminated.
SECTION 5. That the activities, uses, and programs for which the Aluminum Can Proceeds Special Purpose fund, fund 2223, subfund 222309, were originally established have been terminated.
SECTION 6. That the activities, uses, and programs for which the Photo Red Light special revenue fund, fund 2293, subfund 229301, were originally established have been terminated.
SECTION 7. That the activities, uses, and programs for which the Neighborhood Float Competition special revenue fund, fund 2221, subfund 222114, were originally established have been terminated.
SECTION 8. That the activities, uses, and programs for which the Historic Light Fixture Restoration Special Purpose fund, fund 2223, subfund 222327, were originally established have been terminated.
SECTION 9. That the activities, uses, and programs for which the Police Collections special revenue fund, fund 2295, subfund 229506, were originally established have been terminated.
SECTION 10. That the activities, uses, and programs for which the Transportation Collections special revenue fund, fund 2295, subfund 229509, were originally established have been terminated.
SECTION 11. That the activities, uses, and programs for which the Recreation and Parks Collections special revenue fund, fund 2295, subfund 229508, were originally established have been terminated.
SECTION 12. That the activities, uses, and programs for which the Engineering and Construction Employees Special Purpose fund, fund 2223, subfund 222317, were originally established have been terminated.
SECTION 13. That the balance of moneys in each of the funds identified herein may be transferred to the City's General Fund.
SECTION 14. That for the reasons stated in the preamble hereto, which is hereby made a part hereof, this resolution is hereby declared to be an emergency measure and shall take effect and be in force from and after its adoption and approval by the Mayor or ten days after passage if the Mayor neither approves nor vetoes the same.