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 skin testing activities of the Benjamin Franklin Tuberculosis Clinic at Columbus Public Health. The Board of Health established a fee structure for skin tests in August, 2004. At the time, fees were deposited into the TB Prevention/Control Grant in the Health Department Grants Fund, Fund No. 251. Because Columbus Public Health no longer receives a TB Prevention/Control Grant, it is necessary to move the accounting of these activities from the Grant Fund to the Special Purpose Fund.
The TB Program bills fees to clients' third party insurance companies when available, and uses a sliding fee scale based on Federal Poverty Guidelines, so no clients are denied services due to the inability to pay. When the Board of Health established this fee, it was their intent that residents of Columbus and Franklin County should continue to have access to healthcare, and that the new fees would enhance the mission of TB control and elimination. The creation of a new subfund in the city's Special Purpose Fund will allow Columbus Public Health to continue the Board's intent that these fees enhance the mission of TB control and elimination.
After the City Auditor has created the new subfund, this ordinance also authorizes and directs the City Auditor to close-out the TB Prevention/Control Grant by transferring all monies in Grant No. 507104 to the new TB subfund in the Special Purpose Fund, Fund No. 223, and appropriating those monies to the Health Department.
FISCAL IMPACT: Currently, revenues collected from TB skin testing activities are deposited into the Health Department Grants Fund, Fund No. 251, TB Prevention/Control Grant, Grant No. 507104. Utilizing the city's Special Purpose Fund provides the best means for the TB Clinic to continue to properly track and account for these monies.
This ordinance will authorize the City Auditor to transfer the unencumbered cash balance of Grant No. 507104 to the city's Special Purpose Fund and appropriate those monies to the Health Department.
Title
To authorize the City Auditor to create a new subfund within the city's Special Purpose Fund to account for TB skin testing activities; to authorize the transfer of the cash balance and encumbrance balance in the TB Prevention/Control Grant from the Health Department Grants Fund to the city's Special Purpose Fund and to appropriate those monies to the Health Department; and to declare an emergency.
Body
WHEREAS, the Board of Health established a fee structure for skin tests in August, 2004, and at the time, fees were deposited into the TB Prevention/Control Grant in the Health Department Grants Fund, Fund No. 251; and,
WHEREAS, because Columbus Public Health no longer receives a TB Prevention/Control Grant, it is necessary to move the accounting of these activities from the Grant Fund to the Special Purpose Fund; 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, it is necessary to make any and all appropriate transfers and appropriations related to these transactions, and
WHEREAS, this ordinance is submitted as an emergency so as to allow the financial transactions to be posted in the city's accounting system as soon as possible because up to date financial postings promote accurate accounting and financial management; 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 transfer and 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 and directed to establish a subfund within the city's Special Purpose Fund, Fund No. 223, titled TB Prevention/Control Subfund, in order to properly track and account for the fiscal activities of the TB Skin Testing Program.
SECTION 2. That all revenues arising from TB skin testing shall be deposited into said subfund within the Special Purpose Fund, Fund No. 223.
SECTION 3. That the City Auditor is hereby authorized and directed to transfer all available appropriation within the Health Department Grants Fund, Fund No. 251, Department of Health, Division No. 50-01, Grant No. 507104, OCA 507104, to Object Level One - 10, Transfers, Object Level Three 5501, in order to provide for the close-out of Grant No. 507104.
SECTION 4 That the City Auditor is hereby authorized and directed to appropriate the unappropriated cash balance, if there is a balance, in the TB Prevention/Control Grant, Grant No. 507104, OCA 507104, to Object Level Three 5501, within the Health Department Grants Fund, Fund No. 251.
SECTION 5. That the City Auditor is hereby authorized and directed to transfer the unencumbered cash balance in the TB Prevention/Control Grant, Grant No. 507104, within the Health Department Grants Fund, Fund No. 251, to the TB Prevention/Control Subfund to be created within the city's Special Purpose Fund, Fund No. 223, Object Level Three - 0886.
SECTION 6. That the City Auditor is hereby authorized and directed to transfer all outstanding encumbrances, if there are outstanding encumbrances, in the TB Prevention/Control Grant, Grant No. 507104, within the Health Department Grants Fund, Fund No. 251, to the TB Prevention/Control Subfund to be created within the city's Special Purpose Fund, Fund No. 223, Object Level Three - 0886
SECTION 7. That an amount up to, but not to exceed, the cash in the City's Special Purpose Fund not encumbered for any other purpose is hereby appropriated to the Health Department within the Special Purpose Fund, Fund 223, Subfund No.: to be assigned by the Auditor's Office, OCA Code; to be assigned by the Auditor's Office, as follows:
OCA: to be assigned by the Auditor's Office Obj. Level 01: 01 Amount $70,000.00
OCA: to be assigned by the Auditor's Office Obj. Level 01: 02 Amount $19,900.00
OCA: to be assigned by the Auditor's Office Obj. Level 01: 03 Amount $13,500.00
SECTION 8. That the monies appropriated in the foregoing Section 6 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 9. 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 10. 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.