Background
This ordinance authorizes the City Auditor to create and appropriate funds in the Special Revenue Fund for the Division of Police's Therapy Dog Unit. The Division of Police has created a Therapy Dog Unit to provide comfort and lift spirits of those who have experienced trauma, as well as supporting the mental health of their fellow officers and aiding investigations. There have been inquiries on how people can support this new unit through donations and an interest in buying promotional items. Creating a sub-fund in the Special Revenuee Fund 2223 is the best way to utilize the revenue from promotional items and donations to offset the cost of recurring expenses such as services and consumable supplies. The Special Revenuee Fund will provide revenue for items and services such as toys for the dogs, leashes, collars, harnesses, crates, Mutt Mats, electronic collars for off-leash training, veterinarian care (if not covered by city), dog food, dog treats, and flea/tick medication.
Fiscal Impact: The sub-fund created will be used for the accounting, revenue deposits, and expenditure of any collected funds. This legislation will authorize the City Auditor to establish a new Program and Sub-fund number within Fund 2223 for this accounting.
Title
To authorize the City Auditor to create a Sub-fund and Program entitled "Therapy Dog Unit" to the City of Columbus Special Revenue Fund; to authorize appropriation of any deposits as the City may receive into this new Sub-fund and Program; and to authorize the City Auditor to account for revenues and expenditures related to the Therapy Dog Unit in the Special Revenue Fund under the newly-established Sub-fund and Program number.
Body
WHEREAS, it is in the best interest of the City to authorize any such future deposits as the City may receive into this newly-established Special Revenue Fund 2223 sub-fund hereby be deemed to be appropriated, and the City Auditor is hereby authorized to pay such amounts thereof; and
WHEREAS, the City of Columbus will use the new Sub-fund/Program number within Fund 2223 titled "Therapy Dog Unit" for the yearly accounting of the revenue from promotional sales and donations, and
WHEREAS, the City of Columbus will use the new Sub-fund/Program within Fund 2223 titled "Therapy Dog Unit" for future funds to offset the supply and service costs of the unit.; NOW, THEREFORE
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the City Auditor is hereby authorized to create Program/Sub-fund titled "Therapy Dog Unit” to the Special Revenue Fund 2223.
SECTION 2. That any such future deposits as the City may receive are hereby deemed to be appropriated.
SECTION 3. That the City Auditor is hereby authorized to account for revenues and expenditures related to the current Therapy Dog Unit and continue accounting within Fund 2223 for any Therapy Dog Unit revenues and expenditures that may be available to the City of Columbus, Public Safety Department, Division of Police.
SECTION 4. That the City Auditor is hereby authorized to transfer the unencumbered balance in a fund to the unallocated balance account within the same fund upon receipt of certification by the Director of the Department administering said fund that the fund has been completed and the monies are no longer required for said fund; except that no transfer shall be so made from a fund funded by monies from more than one source.
SECTION 5. 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 legislation.
SECTION 6. That this ordinance shall take effect and be in force from and after the earliest period allowed by law.