Explanation
As part of Council’s process for considering the administration’s proposed 2025 operating budget, a subset of funds and subfunds were identified for further evaluation. This subset of funds included special revenue funds originally established for designated purposes but for which - given the multi-year lack of revenue and expenditure activity associated with the funds - the activities were likely terminated. At Council’s request, members of the Mayor’s administration evaluated this subset of funds and determined that the activities had, in fact, been terminated, and that any remaining balances in the funds and subfunds could be transferred to the city’s general operating fund to support 2025 operational activities.
Ohio Revised Code Sections 5705.14(D) and (K) authorize the adoption of this resolution and the transfer of moneys in the terminated special revenue funds identified herein to the city's general fund.
Emergency action is requested so that this resolution becomes immediately effective in alignment with ordinance 0347-2025, which transfers cash associated with the subfunds below to the city's general fund.
Title
To declare that the activities and programs for which certain special revenue funds and subfunds of the city have been terminated, per Ohio Revised Code Section 5705.14; and to declare an emergency.
Body
WHEREAS, as part of the 2025 operating budget process, Columbus City Council engaged the administration in an investigation into the use of certain special revenue and special purpose funds originally established for designated purposes to determine if the activities for which funds were established were ongoing or had been terminated; and
WHEREAS, at a public hearing on January 31, 2025, representatives from the administration attested that the activities and programs for which the funds designated below had been terminated, and that any unallocated cash balances remaining in the funds was available for reallocation; and
W...
Click here for full text