Columbus, Georgia

Agenda Item #________



Columbus Consolidated Government

Council Meeting

September 6, 2005



Agenda Report #___________



TO: Mayor and Councilors



SUBJECT: FY05 Final Budget Adjustment



INITIATED BY: Finance Department

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Recommendation: Approve an Ordinance amending the FY05 revised budgets by

reappropriating funds for various operational activities and revising revenue

projections.



Background: The Council has adopted the City?s Annual Operating budget and in

special actions has adopted various special purpose budgets. All of these

budgets appropriate funding for planned operations. During the course of the

year, adjustments become necessary to increase or redistribute funding based on

actions of Council, changes in departmental activities and changes in funding

sources.



Staff is requesting a budget amendment to appropriate monies needed for various

operational activities. As provided in the charter and state law, only

Council has the authority to change spending levels. Adjustments are included

in this Ordinance to reflect changes needed to complete organizational

objectives. These adjustments are necessary to modify budgets to change to the

legal level of control at the department level as per O.C.G.A. Chapter 36.

Staff is requesting adjustments for operational expenditures like

administrative and operating costs for the Muscogee County Public Defender,

medical services and supplies for the Sheriff?s Department Medical Director,

claims and judgments; completion of projects and close out of 1993 Sales Tax

Fund, 1999B Lease Revenue Bond Fund, 2000 G. O. Sales Tax Bond Fund, and 2004

Lease Revenue Bond Fund; adjust Hotel/Motel Tax Fund to the final allocation,

adjust Employee Health Insurance fund to the final contributions and claims,

and additional events for the Civic Center. In order to keep an accurate

record of authorized spending levels and positions; this budget amendment is

submitted for Council consideration.



Analysis: The recommended budget adjustments are outlined on the attached

tables with the summary tables immediately following the memorandum identifying

the amount to be reappropriated in each accounting fund. These adjustments

change the total spending authority of the designated departments. The

reappropriation will change the total approved budget of each fund as follows:



General Fund: The adjustment will increase the total approved revenue budget

of the fund by $138,992 and will not adjust the total approved expenditure

budget of the fund of $123,329,535.



1993 Sales Tax Fund: The adjustment will increase the total expenditure budget

of the fund by $4,506,202 from $0 to $4,506,202.



1999B Lease Revenue Bond Fund: The adjustment will increase the total approved

expenditure budget of the fund by $1,583,501 from $0 to $1,583,501.



2000 G. O. Sales Tax Bond Fund: The adjustment will increase the total

approved expenditure budget of the fund by $974,950 from $0 to $974,950.



2004 Lease Revenue Bond Fund: The adjustment will increase the total approved

expenditure budget of the fund by $73,840 from $0 to $73,840.



Hotel/Motel Tax Fund: The adjustment will increase the total approved revenue

budget of the fund by $298,131 and will increase the total approved expenditure

budget of the fund by $298,131 from $1,368,556 to $1,666,687.



Employee Health & Insurance Fund: The adjustment will increase the total

approved revenue budget of the fund by $333,758 and the total approved

expenditure budget of the fund by $333,758 from $15,387,250 to $15,721,008.



Trade Center Fund: The adjustment will increase the total approved revenue

budget by $7,009 and will increase the total approved expenditure budget of the

fund by $7,009 from $1,810,549 to $1,817,558.



Civic Center Fund: The adjustment will increase the total approved revenue

budget of the fund by $149,068 and will increase the total approved expenditure

budget of the fund by $149,068 from $4,472,458 to $4,621,526.



Recommendation/Action: Approve an Ordinance amending the FY05 revised budgets

by reappropriating funds for various operational activities and revising

revenue projections.