Explanation
BACKGROUND:
As part of the Department of Finance's ongoing review of the implementation of the Department of Technology's (DoT) new cost recovery model effective with 2004, the Department of Finance has identified surpluses and deficits within several divisions' appropriation authority to pay DoT charges. Original appropriations were based on estimates made by DoT staff during the course of the model's development. It was assumed that DoT estimates would deviate from actual experience and that some realignment might be necessary. While aggregate appropriation will not change, after six months of actual data, it is necessary to authorize a transfer among divisions within the general fund to properly align object appropriations with the projected expenditures, allowing divisions to operate without interruption through the end of 2004. In addition, this ordinance realigns appropriation authority for postage billings (from DoT) within the general fund. Like the transfers related to technology internal service billings, aggregate appropriation will be unchanged.
FISCAL IMPACT:
No increase in appropriation authority is sought for this ordinance. The transfers are shifts of appropriation authority within the general fund and result in a net zero impact. At present, aggregate general fund expenditures are in line with aggregate general fund appropriations, despite the need to shift resources among city agencies.
EMERGENCY:
Certain agencies' budget for technology and postage charges is severely depleted and may be insufficient to allow continuation of internal service billings. Emergency action is requested to allow the financial transaction to be posted in the city's accounting system as soon as possible.
Title
To authorize and direct the City Auditor to provide for the transfer of appropriation authority for postage and technology internal service billings between various divisions within the general fund; to authorize and direct the City Auditor to change appropriation authority for postage and technology internal service billings within the Health operating fund and Recreation and Parks operating fund to allow divisions to continue to operate through the end of 2004 without interruption; and to declare an emergency.
Body
WHEREAS, a financial review conducted by the Department of Finance identified surpluses and deficits within various general fund divisions' appropriations to pay Department of Technology internal service charges; and
WHEREAS, it is necessary to effect transfers of appropriation authority between divisions within the general fund to allow divisions to continue to operate through the end of 2004; and
WHEREAS, an emergency exists in the usual daily operation of the City of Columbus in that it is immediately necessary to transfer the aforementioned funds 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 City Auditor is hereby authorized and directed to transfer appropriation authority for the provision of technology internal service charges between divisions within the general fund, fund 010 as follows:
Refer to Excel file attachment ORD1358-2004internalbilling.xls
SECTION 2. That the City Auditor is hereby authorized and directed to transfer appropriation authority for the provision of postage charges between divisions within the general fund, fund 010 as follows:
Refer to Excel file attachment ORD1358postagebilling-2004.xls
SECTION 3. That the City Auditor is hereby authorized and directed to make the following changes in appropriation authority for the provision of technology internal service charges and postage charges within the health operating fund and the recreation and parks operating fund consistent with the changes referred to in Sections 1 and 2:
Refer to Excel file attachment ORD1358-2004healthrec.xls
SECTION 4. 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.