Explanation
BACKGROUND:
This ordinance authorizes the transfer of financials and assets and liabilities for the Department of Education to the Office of the Mayor.
Education and childcare initiatives remain a priority of the Mayor. As such, the Department of Education activities align with, and are coordinated by the Office of the Mayor. Therefore, in order to better structurally position personnel, programming, and future funding, this legislation will formally transfer the financial aspects and assets and liabilities of the Department of Education to the Office of the Mayor, assigning it the division code 40-06.
This ordinance is contingent upon passage of accompanying ordinance 3192-2021 which amends various sections of the Columbus City Codes in order to effectuate the transfer of the Department of Education to the Office of the Mayor. In addition, ordinance 3052-2021 authorizes the necessary transfers of authorized personnel strength levels from the Department of Education to the Office of the Mayor. Furthermore, ordinance 2741-2021 appropriates monies within the General Fund, to the various departments, commissions, and offices of the government of the City of Columbus for the twelve months ending December 31, 2022.
The anticipated executed date of the re-organization is January 1, 2022.
Emergency: This legislation is being submitted as an emergency to allow for proper accounting of this transfer and to allow for as little interruption in services as possible.
Fiscal Impact: The Department of Education is currently funded by the General Fund as well as various grant funds and federal funds related to the city’s response to the COVID-19 pandemic. In transferring the department, authority for unencumbered budget balances in the General Fund, totaling so much as is available when the re-organization is executed, as well as future expenditures in that fund, are being transferred to the Office of the Mayor. However, all current General Fund encumbrances, contracts, obligations, including internal service charges, etc. currently established in division 42-01 for the Department of Education will remain in division 42-01 until exhausted, cancelled, and/or expired. Likewise, all current year General Fund revenues and expenses that have already occurred prior to when the re-organization is executed, shall remain in the Department of Education (dept./division 42-01).
Assets and liabilities assigned to the Department of Education will also be transferred to the Office of the Mayor (division 40-06).
Title
To authorize the transfer of financials, assets, and liabilities for the Department of Education to the Office of the Mayor; and to declare an emergency ($0.00).
Body
WHEREAS, education and childcare initiatives remain a priority of the Mayor and as such, the Department of Education activities align with, and are coordinated by, the Office of the Mayor; and
WHEREAS, in order to better structurally position personnel, programming, and future funding, this legislation will formally transfer the financial aspects, assets, and liabilities of the Department of Education to the Office of the Mayor, assigning it the division code 40-06; and
WHEREAS, this transfer will be effectuated via this ordinance as well as upon passage of accompanying ordinances 3192-2021 (Columbus City Code), 3052-2021 (authorized strength), and 2741-2021 (General Fund appropriations for FY2022); and
WHEREAS, unencumbered budget balances in the General Fund, as well as future expenditures in that fund, are being transferred to the Office of the Mayor (division 40-06) when the re-organization is executed January 1, 2022; and
WHEREAS, this legislation authorizes the transfer of all assets and liabilities associated with the Department of Education to the Office of the Mayor (division 40-06), including any operating, grant, and capital related transactions; and
WHEREAS, an emergency exists in the usual daily operation of the Department of Education and the Office of the Mayor in that it is immediately necessary to transfer the financials, assets, and liabilities for the Department of Education to the Office of the Mayor to allow for proper accounting of this division and to allow for as little interruption in services as possible for the 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 to transfer any unencumbered balances from the existing Department of Education operating fund, grants fund, and capital fund to the associated Office of the Mayor operating fund, grant fund, and capital fund to be effective on January 1, 2022.
SECTION 2. That the City Auditor be and is hereby authorized to transfer all assets and liabilities associated with the Department of Education to the Office of the Mayor (division 40-06).
SECTION 3. That the administration and management of all private and government grants awarded to the Department of Education shall remain assigned to division 42-01 for the duration of the grant agreement, to allow for continuity of programming and reporting. All other stipulations related to that funding remain in place. All new grants awards after the re-organization is executed shall be executed under the authority of the Office of the Mayor (40-06).
SECTION 4. That the Director of Education is authorized to pay and/or continue to pay any outstanding encumbrances and contract obligations held as it relates to the Department of Education using the funding in place on those obligations, including prior year(s) encumbrances, until those balances are liquidated or no longer needed.
SECTION 5. That all General Fund expenses that have already occurred prior to when the re-organization is executed, shall remain with the Department of Education (division 42-01).
SECTION 6. That for 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.