Columbus, Georgia

Agenda Item #________



Columbus Consolidated Government

Council Meeting



January 21, 2003



Agenda Report #___________



TO: Mayor and Councilors



SUBJECT: FY03 Mid-Year Budget Adjustment



INITIATED BY: Finance Department

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Recommendation: An Ordinance amending the budgets for the fiscal year 2003

beginning July 1, 2002 and ending June 30, 2003, for certain funds of the

Consolidated Government of Columbus, Georgia, appropriating amounts shown in

each fund for salary adjustments, positions and various other activities;

amending the personnel schedules of Department of Fire and EMS, METRA, and

Parking Management.



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 salary

adjustments and various other 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 reflecting Council actions

taken after the adoption of the budget and changes needed to complete

organizational objectives. These adjustments are necessary to modify budgets

and set up appropriations for expenditures since the financial system will only

allow expenditures to be made if budgets are available. Staff is requesting

adjustments for operational and capital expenditures such as legal fees, salary

adjustments for part-time employees, fire suppression equipment, elevator

maintenance, state mandated salary adjustments, grants, distribution of crime

victim assistance monies and contractual services for tree maintenance.

Additionally, a modification is requested in the Personnel Schedule of the

Fire and EMS Department for the reclassification of a Paramedic to a

Lieutenant-Instructor for emergency personnel, and a position is deleted in

METRA and added in the Parking Management Fund. 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

by $410,062 and will increase the total approved expenditure budget by

$1,267,643.



Paving Fund: The adjustment will increase the total approved budget by

$105,000.



Medical Center Fund: The adjustment will increase the total approved budget by

$222,743 and is the result of the approved tax digest. The budget amount was

adopted based on the preliminary tax digest.



Multi-Governmental Fund: The adjustment will decrease the total approved budget

by $273,860.



Economic Development Fund: The adjustment will increase the total approved

budget by $1,899, and is the reulst of the approved tax digest. The budget

amount was adopted based on the preliminary tax digest.



METRA Fund: The adjustment will decrease the total approved budget

by $9,521.



Parking Management Fund: The adjustment will change the total approved budget

$10, 314.





Recommendation/Action: An Ordinance amending the budgets for the fiscal year

2003 beginning July 1, 2002 and ending June 30, 2003, for certain funds of the

Consolidated Government of Columbus, Georgia, appropriating amounts shown in

each fund for salary adjustments, positions and various other activities;

amending the personnel schedules of Department of Fire and EMS, METRA, and

Parking Management.