Explanation
Background: This ordinance authorizes the appropriation of $35,000,000.00 in the General Fund Income Tax Set Aside (ITSA) Subfund 100099; transfers within the Street Construction and Maintenance Repair (SCMR) Fund, Fund 2265, Subfund 000000; an expenditure correction in the amount of $20,661,971.86 from the general fund, Fund 1000, Subfund 100010 to the General Fund Income Tax Set Aside Subfund 100099; the cancellation of the balance of PO497173 to Solid Waste Authority of Central Ohio (SWACO) in the amount of $6,864,872.77, to be reestablished in the General Fund ITSA Subfund; the cancellation of the balance of PO497824 to RUMPKE for yard waste and recycling services in the amount of $7,473,155.37, to be reestablished in the General Fund ITSA Subfund.
These expenditure corrections and transfers are necessary to provide funding for basic city services for the remainder of 2025.
Fiscal Impact: Funding is available in the General Fund ITSA Subfund in the Department of Finance and Management
Emergency Designation: This ordinance is submitted as an emergency to allow these financial transactions to be posted in the city's accounting system as soon as possible to allow divisions to operate without interruption through the end of 2025. Up to date financial posting promotes accurate accounting and financial management.
Title
To authorize the appropriation of $35,000,000.00 in the General Fund Income Tax Set Aside (ITSA) Subfund; to authorize transfers within the Street Construction Maintenance and Repair (SCMR) Fund; to authorize an expenditure correction in the amount of $20,661,971.86 from the general fund to the General Fund ITSA Subfund; to authorize the cancellation of the balance of PO497173 to Solid Waste Authority of Central Ohio (SWACO) in the amount of $6,864,872.77; to reestablishe the amount of $6,864,872.77 to SWACO in the General Fund ITSA Subfund; to authorize the cancellation of the balance of PO497824 to RUMPKE for yard waste and recycling services in the amount of $7,473,155.37; to reestablishe the amount of $7,473,155.37 to RUMPKE in the General Fund ITSA Subfund; to authorize the expenditure of $14,338,028.14 from the General Fund ITSA Subfund; and to declare an emergency. ($35,517,000.00)
Body
WHEREAS, it is necessary to transfer expenditures to the General Fund ITSA Subfund to allow for the funding of basic city services; and
WHEREAS, this ordinance authorizes the appropriation of $35,000,000 in the General Fund ITSA Subfund; and
WHEREAS, this ordinance authorizes transfers within the SCMR Fund; and
WHEREAS, PO497173 and PO497824 will be cancelled and reestablished in the General Fund ITSA Subfund for SWACO tipping fees and RUMPKE yard waste and recycling services; and
WHEREAS, an emergency exists in the Department of Finance and Management in that it is immediately necessary to authorize the City Auditor to establish appropriations, process expenditure corrections, and reestablish purchase orders to allow departments and divisions to operate without interruption through the end of 2025, all for the immediate preservation of the public, health, peace, property, safety and welfare; NOW, THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the appropriation of $35,000,000.00 in the General Fund ITSA Subfund is hereby authorized per the accounting codes in the attachment to this ordinance.
SECTION 2. That the transfer of $517,000 within the SCMR Fund is hereby authorized per the accounting codes in the attachment to this ordinance.
SECTION 3. That the City Auditor is authorized to process the aforementioned expenditure corrections, per the attached document, Ord 3222-2025 Q3 Expenditure Corrections.
SECTION 4. That the City Auditor is authorized to cancel purchase orders PO497173 and PO497824, to be reestablished in the General Fund, Fund 1000, ITSA Subfund 100099, per the accounting codes in the attachment to this ordinance.
SECTION 5. That the expenditure of $14,338,028.14 from the General Fund ITSA Subfund or so much thereof as may be necessary to pay the cost thereof, be and is hereby authorized per the accounting codes in the attachment to this ordinance.
SECTION 6. That the City Auditor is authorized to make any accounting changes to revise the funding source for all contracts or contract modifications associated with this ordinance.
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 states in the Preamble hereto, which is hereby made a part of 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 the passage if the Mayor neither approves nor vetoes the same.