Explanation
BACKGROUND: This ordinance establishes the 2026 Capital Improvement Budget (CIB) in the amount of $2.83 billion. The budget presented herein represents a plan for the expenditure of monies in 2026 for a variety of capital improvement projects.
The new funding amount of the total CIB is $2.08 billion, but $1.98 billion of this amount, or 86.5%, is supported by enterprise revenues and miscellaneous smaller revenues such as internal service fees, not the set-aside of income taxes. Of the total CIB, $744.69 million represents carryover funding.
FISCAL IMPACT: No appropriation is requested with this ordinance. Appropriation authority for new money is granted at the time debt is issued.
EMERGENCY DESIGNATION: Emergency action is requested to allow the financial transaction to be posted in the City's capital budgeting system as soon as possible.
Title
To adopt a Capital Improvements Budget for the twelve months ending December 31, 2026 or until such a time as a new Capital Improvements Budget is adopted, establishing a project budget for capital improvements requiring legislative authorization in 2026; to repeal Ordinance No. 1790-2025, as amended; and to declare an emergency. ($0.00)
Body
WHEREAS, Chapter 333.01 of the Columbus City Codes requires the annual submission of a Capital Improvements Budget to City Council for consideration and adoption; and
WHEREAS, the following sets forth capital projects proposed for the City of Columbus in 2026, the proposed source of funds for each project, and a maximum budget for the 12 months beginning January 1, 2026 and ending December 31, 2026, or until such time as a new capital improvements budget is adopted; and
WHEREAS, an emergency exists in the usual daily operations of the various city departments in that it is immediately necessary to budget capital projects and proposed funding by the adoption of a Capital Improvements Budget for the immediate preservation of the public health, peace, property, safety and welfare; and NOW, THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That from the monies in each of the funds and subfunds, the source of which is identified for each project, there be and hereby are budgeted for the following capital projects per the attachment to this ordinance for the 12 months from January 1, 2026 to December 31, 2026 or until such time as a new capital improvements budget is adopted.
SECTION 2. That for the purposes of amendment and review of legislation for conformance to the Capital Improvements Budget each project budget identified by the "Project Number" per the attachment to this ordinance shall be regarded as a separate and distinct section of the Capital Improvements Budget.
SECTION 3. That each ordinance concerning Capital Improvements referred to the Department of Finance and Management for review pursuant to Section 333.03 of the Columbus City Codes shall be designated as in "conformance" or "non-conformance" with the approved Capital Improvements Budget. If designated in "non-conformance" an explanation including the reasons for, and the specific effects of the "non-conformance" shall be affixed to the ordinance.
SECTION 4. That all requests for modification pertaining to this Capital Improvements Budget shall be submitted to the Director of Finance and Management for recommendations before such changes shall be submitted to City Council for adoption.
SECTION 5. That the Director of Finance and Management or designee is authorized to make any amendments to the Capital Improvement Budget, including the transfer of cash and appropriation, within each project category and subproject as deemed necessary.
SECTION 6. That the City Auditor is hereby authorized to establish and implement proper project and fund accounting systems and procedures for Capital Improvements as well as the identification and monitoring of the objects of expenditure of all transactions. The City Auditor shall report monthly a summary of all Capital Improvement transactions.
SECTION 7. That the City Auditor is hereby authorized to transfer the unencumbered balance in a project account to the unallocated balance account within the same fund upon receipt of certification by the Director of the Department of Finance and Management and the Director of the Department administering said project stipulating that the project has been completed and the monies are no longer required for said project, except that no transfer shall be made from a project account funded by monies from more than one source.
SECTION 8. 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 9. That it is understood that this Council is not making specific allocations for each minor object of a project account herein before contained but only for the project accounts within the stated funds. The allocations herein made shall constitute limitations on each project account and no official or employee of the City shall make or authorize expenditures beyond such limitation nor shall be authorized to make expenditures from an improper project account. It is provided, however, that transfers may be made from one project account to another within the same fund.
SECTION 10. That subsequent legislation affecting the various projects contained herein will be submitted to this Council transferring and/or originating necessary funds.
SECTION 11. That Ordinance No. 1790-2025, as amended, be and the same is hereby repealed.
SECTION 12. That, in accordance with Section 27 of the Columbus City Charter, detailed schedules of all changes from the Mayor's Estimate shall be placed on file in the Office of the City Clerk.
SECTION 13. 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.