Explanation
Ordinance 0085-2002 passed on January 28, 2002 establishing both the rate of the pro-rata charge for administrative services and the list of funds required to pay pro-rata to the general fund. Most recently, ordinance 0300-2009 passed on March 9, 2009, repealed that ordinance and amended the list. Due to the recently created Division of Parking Services within the Department of Public Service (via 1189-2018) and the subsequent funding reorganization related to it (via 1918-2018), there is a need to add the Parking Meter Program Fund to the list of funds required to pay pro-rata effective January 1, 2019. In addition, the list contained the Golf division and fund of Recreation and Parks which has not existed for several years. This ordinance, therefore, seeks to remove that fund from the list. Lastly, fund numbers in the list have been updated for the chart of accounts currently in use with the city’s accounting system, and the names of any other divisions which have changed since 2009 have likewise been made current.
Fiscal Impact: The Department of Public Service will budget for this expense in the Parking Meter Program Fund as part of its 2019 budget submission based upon the projected revenues it submits according to the new funding model.
Title
To repeal ordinance 0300-2009 in order to add the Parking Meter Program Fund to the list of major independent operating funds of the city that pay their proportionate share of the administrative expenses of the city effective January 1, 2019. (REPEALED BY ORD. 3200-2021; PASSED 12/6/2021)
Body
WHEREAS, the Attorney General of Ohio, in an opinion rendered in 1952, ruled that the cost of administrative services of general fund departments for independent fund divisions should be pro-rated to the independent fund divisions on an equitable basis; and
WHEREAS, Ordinance 0300-2009 repealed Ordinance 0085-2002 which provided for payment to the general fund by various independent funds for administrative services rendered by the general fund departments at the rate of four and one-half percent of gross revenues deposited in said independent funds by amending the list of funds; and
WHEREAS, due to the creation of a Division of Parking Services and a reorganization of the revenue and expenditure model related to the Parking Meter Program Fund, the Parking Meter Program Fund should be included in the list of funds required to pay pro-rata effective January 1, 2019; and
WHEREAS, it has become necessary in the usual daily operation of the city, to repeal ordinance 0300-2009 in order to add the Parking Meter Program Fund to the list of funds required to pay pro-rata beginning in 2019 and to perform other non-substantive updates to the list; NOW THEREFORE:
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. Effective January 1, 2019, each of the following independent funds of the City shall pay to the general fund, fund number 1000, subfund 100010, for its pro-rata share of the administrative expenses of the City, at a sum at the rate of four and one-half percent of the gross revenues in each fund for the calendar quarter previous to that date. Such payments shall be administered by the City Auditor.
See attachment: Funds charged pro-rata.xls
SECTION 2. That the above four and one-half percent charge is determined by the Council to be equitable in amount and not excessive considering the services rendered by the administrative departments to the various divisions which are intended to be partially or entirely self-supporting.
SECTION 3. That ordinance 0300-2009 is hereby repealed effective January 1, 2019.
SECTION 4. That this ordinance shall take effect and be in force from and after the earliest date allowed by law.