Explanation
BACKGROUND: The purpose of this ordinance is to authorize the City Auditor to create a new subfund within the City’s Special Purpose Fund to account for the activities of the Dental Sealant Medicaid Program at Columbus Public Health. The primary purpose of the Dental Sealant Program is to prevent dental caries among school children through an evidence-based community approach. The program targets higher-risk schools in order to reach higher-risk children. In addition to currently served second and third grade students, the program will be expanded to include sixth and seventh grade students along with additional second and third grade students.
All monies received from these activities are used to staff the program and replenish the supplies needed to execute the program. In order to properly track and account for these monies, we are requesting that the City Auditor create a new subfund within the City's Special Purpose Fund, Fund No. 2223.
This ordinance is submitted as an emergency to create a new subfund within the City’s Special Purpose Fund to properly account for these revenues and expenses.
FISCAL IMPACT: Currently, revenues collected from the Dental Sealant Medicaid Program are deposited into the Health Department Grants Fund, Fund No. 2251, to the Dental Sealant Program Grant, Project No. G501418, G501508 and G501604. Utilizing the City’s Special Purpose Fund provides the best means for properly tracking and accounting for these monies.
At the writing of this ordinance, there is $176,458.42 available in Project No. G501418; $158,021.40 available in Project No. G501508; and $14,857.81 available in Project No. G501604. This ordinance will authorize the City Auditor to transfer the unencumbered cash balances of Project No. G501418, Project No. G501508 and Project No. G501604 to the City’s Special Purpose Fund and appropriate those monies to the Health Department for the staffing and purchase of supplies for the Dental Sealant Medicaid Program.
Title
To authorize the City Auditor to create a new subfund within the City’s Special Purpose Fund to account for Dental Sealant Medicaid program activities; to authorize the transfer and appropriation of $349,337.63 from the Health Department Grants Fund to the City’s Special Purpose Fund; and to declare an emergency. ($349,337.63)
Body
WHEREAS, there is a need to prevent dental caries among school children through an evidence-based community approach. The program targets higher-risk schools in order to reach higher-risk children. In addition to currently served second and third grade students, the program will be expanded to include sixth and seventh grade students along with additional second and third grade students; and
WHEREAS, the arrangement that has been agreed to is that the fees charged to Medicaid will be used to staff the program and replenish the supplies needed to execute the program; and
WHEREAS, in order to properly account for these revenues and expenses, it is necessary for the City Auditor to create a new subfund within the City’s Special Purpose Fund; and
WHEREAS, an emergency exists in the usual daily operation of the Department of Health in that it is immediately necessary to authorize the creation of the new subfund and to appropriate said funds 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. That the City Auditor is hereby authorized to establish a subfund within the City’s Special Purpose Fund, Fund No. 2223, titled Dental Sealant Medicaid Program Subfund, in order to properly track and account for the fiscal activities of the Dental Sealant Medicaid Program.
SECTION 2. That all revenues arising from the billing to Medicaid from dental sealants shall be deposited into said subfund within the Special Purpose Fund, Fund No. 2223.
SECTION 3. That the City Auditor is hereby authorized and directed to transfer any and all available appropriation within the Health Departments Grants Fund, Fund No. 2251, within the following three grant projects to Object Class 10 in order to facilitate the transfer of funds to the new Dental Sealant Medicaid Program, Subfund to be created, within the City’s Special Purpose Fund, Fund No. 2223, per the accounting codes in the attachment to this ordinance.
Project No. - Project Name Estimated Amount
G501418 - 2014 Dental Sealant Program $176,458.42
G501508 - 2015 Dental Sealant Program $158,021.40
G501604 - 2016 Dental Sealant Program $ 14,857.81
SECTION 4. That the City Auditor is hereby authorized and directed to transfer $349,337.63, or as much as is available for transfer, to the City’s Special Purpose Fund, Fund No. 2223, to the newly created Dental Sealant Medicaid Program Subfund, Subfund No. To be Determined, from the Health Department Grants Fund, Fund No. 2251, from the unencumbered cash balance in the 2014 Dental Sealant Program, Project No. G501418, $176,458.42; from the unencumbered cash balance in the 2015 Dental Sealant Program, Project No. G501508, $158,021.40; and from the unencumbered cash balance in the 2016 Dental Sealant Program, Project No. G501604, $14,857.81, per the accounting codes in the attachment to this ordinance.
SECTION 5. That an amount up to, but not to exceed, the cash in the fund not encumbered for any other purpose is hereby appropriated within the City’s Special Purpose Fund, Fund 2223, the newly created Dental Sealant Medicaid Program Subfund, Subfund No.: to be assigned by the Auditor's Office, per the accounting codes in the attachment to this ordinance.
SECTION 6. That the monies appropriated in the foregoing Section 5 shall be paid upon order of the Health Commissioner, 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 7. That the funds necessary to carry out the purpose of this ordinance are hereby deemed appropriated, and the City Auditor shall establish such accounting codes as necessary.
SECTION 8. 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.