Columbus, Georgia

Agenda Item#_________



Columbus Consolidated Government

Council Meeting



September 17, 2002





Agenda Report#______________





TO: Mayor And Councilors



SUBJECT: BUDGET AMENDMENT: FY02 CARRYOVERS



INITIATED BY: Finance Department











Recommendation: Approve an Ordinance amending the FY03 adopted budget by

reappropriating funds for activities continued from FY02 and adjustments made

for other purposes.



Background: The Council has adopted the city?s FY03 Annual Operating Budget

and Nonoperating Budget in separate actions. Both budgets appropriate funding

for planned operations. Pursuant to state and local laws, these budgets are

for a single fiscal year, and unspent appropriations lapse at the end of the

fiscal year.



At the end of each fiscal year, many activities are in process. Orders for

goods and services have been placed, but either the order has not yet been

filled or the vendor has not yet sent an invoice for payment. In such

instances, funding for the payment has been encumbered, but the budget

authority to make the payment terminates at year-end. Additionally, some major

purchases or projects may be in a planning stage at the end of the fiscal year;

these transactions do not represent an outstanding encumbrance at year-end and

funding for them also lapses.



In order to complete this work in process at the end of the fiscal year, the

funding to support it needs to be reappropriated. In order to maintain an

accurate record of authorized spending levels, the carryovers are being

submitted in the form of a budget amendment for Council?s consideration. In the

non operating budgets, adjustments are made for grant activities, bond

payments and other activities.



Analysis: The total funding to be reappropriated for operating and non

operating funds is $21,187,724 consisting of $12,430,522, of outstanding

encumbrances as of June 30, 2002, $11,579,374 of funding for unencumbered

purchases, grants and on-going projects, and $7,177,828 for net funding

program continuation for JTPA and Community Development. The funding source

for these appropriations is fund balance and various other revenue sources.

Page 2





The attached tables identify the amounts to be reappropriated in each

accounting fund by department and according to the cause (that is, outstanding

encumbrance, or work in process).



Some of the purchases addressed in this action have been presented to and

approved by Council on weekly purchasing agendas since July 1. In such

instances, the funding source has been identified as funds to be carried over

from FY02. This Ordinance will provide that funding.



Financial Considerations: This action will increase FY03 authorized spending

levels by reappropriating funds for certain activities that were originally

budgeted but not completed in FY02. Because the authorized prior year spending

did not occur, the FY02 ending fund balance includes funds for activities that

were originally budgeted in FY02, but not completed by year end. Fund

balance and other revenue sources will be used to bridge the difference between

revenues and expenditures in FY03.





Recommendations / Actions: Approve the attached Ordinance amending the FY03

adopted budgets by reappropriating funds for activities continued from FY02 and

adjustments made for other purposes.



AN ORDINANCE

NO. ___________



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 FROM FUND BALANCES AMOUNTS SHOWN IN EACH

FUND FOR PURCHASES AND ACTIVITIES CONTINUED FROM THE 2002 FISCAL YEAR, AND FOR

OTHER PURPOSES.



THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS AS FOLLOWS:



1. The General Fund budget in the amount of $116,363,248 for the fiscal year

beginning July 1, 2002 and ending June 30, 2003, is hereby increased $2,024,193

to $118,387,441 for the departments and reasons listed on the attached chart.



2. The Sewer Fund budget in the amount of $4,378,084 for the fiscal year

beginning July 1, 2002 and ending June 30, 2003, is hereby increased $169 to

$4,378,253 for the departments and reasons listed on the attached chart.



3. The Paving Fund budget in the amount of $11,402,686 for the fiscal year

beginning July 1, 2002 and ending June 30, 2003, is hereby increased $681,168

to $12,083,854, for the departments and reasons listed on the attached chart.



4. The Integrated Waste Management Fund budget in the amount of $8,957,295 for

the fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $600,830 to $9,558,125 for the departments and reasons listed on the

attached chart.





5. The Community Development Block Grant Fund budget in the amount of

$3,009,000 for the fiscal year beginning July 1, 2002 and ending June 30, 2003,

is hereby increased $5,775,143 to $8,784,143 for the departments and reasons

listed on the attached chart.





6. The HOME Program Fund budget in the amount of $1,466,000 for the fiscal

year beginning July 1, 2002 and ending June 30, 2003, is hereby increased by

$1,301,110 to $2,767,110 for the departments and reasons listed on the attached

chart.



7. The Multigovernmental Project Fund budget in the amount of $2,930,888 for

the fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $ 650,230 to $3,581,118 for the departments and reasons listed on the

attached chart.



8. The Green Space Fund budget in the amount of $295,000 for the fiscal year

beginning July 1, 2002 and ending June 30, 2003, is hereby increased $216,532

to $511,532 for the departments and reasons listed on the attached chart.



9. The Workforce Investment Act (WIA) Fund budget in the amount of $3,081,544

for the fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $213,376 to $3,294,920, for the departments and reasons listed on

the attached chart.





10. The Metro Drug Task Force Fund budget in the amount of $249,086 for the

fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $19,995 to $269,081 for the departments and reasons listed on the

attached chart.



11. The Special Project Fund budget in the amount of $5,733,895 for the fiscal

year beginning July 1, 2002 and ending June 30, 2003, is hereby increased

$862,440 to $6,596,335 for the departments and reasons listed on the attached

chart.



12. The 1999 Sales Tax Proceeds Account Fund budget in the amount of

$19,818,152 for the fiscal year beginning July 1, 2002 and ending June 30,

2003, is hereby increased $6,281,988 to $26,100,140 for the departments and

reasons listed on the attached chart.



13. The 1993 Sales Tax Project Fund budget in the amount of $4,250,000 for

the fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $1,258,744 to $5,508,744 for the departments and reasons listed on

the attached chart.



14. The Bond and Lease Purchase Program Fund budget in the amount of $888,570

for the fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

decreased $134,955 to $ 753,615 for the departments and reasons listed on the

attached chart.





15. The Lease Revenue Bond 1999B budget in the amount of $940,553 for the

fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $68,611 to $1,009,164 for the departments and reasons listed on the

attached chart.





16. The Building Authority Bond Series 2001 budget in the amount of $448,368

for the fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $1,268,634 to $1,717,002 for the departments and reasons listed on

the attached chart.





17. The Transportation Fund budget in the amount of $4,676,082 for the fiscal

year beginning July 1, 2002 and ending June 30, 2003, is hereby increased

$41,758 to $4,717,840 for the departments and reasons listed on the attached

chart.



18. The Parking Management Fund budget in the amount of $253,490 for the

fiscal year beginning July 1, 2002 and ending June 30, 2003, is hereby

increased $613 to $254,103 for the departments and reasons listed on the

attached chart.



19. The Civic Center Fund in the amount of $4,334,569 for the fiscal year

beginning July 1, 2002 and ending June 30, 2003, is hereby increased $57,145 to

$4,391,714 for the departments and reasons listed on the attached chart.



20. Each budget increase provided herein is to be funded with fund balances

and various revenue sources of the accounting fund that is being affected by

stated actions.



21. Within the overall budget limitations, authority is hereby delegated to

the City Manager, or the Finance Director when acting on the authority

delegated by the City Manager, to effect such intra-fund transfers of

appropriation and revenue anticipation as may be deemed necessary to the

effective performance and delivery of services approved herein.





INTRODUCED at a regular meeting of the Council of Colum-bus, Georgia,

held on the ______ day of ___________________, 2002; introduced a second time

at a regular meeting -held on the ______ day of ___________________, 2002 and

adopted at said meeting by the affirmative vote of __________ members of said

Council.



Councilor Allen voting _____________________

Councilor Davis

Councilor Henderson

Councilor Hunter

Councilor McDaniel voting _____________________

Councilor Rodgers voting _____________________

Councilor Smith

Councilor Suber voting _____________________

Councilor Turner Pugh voting _____________________

Councilor Woodson voting _____________________





___________________________________ ______________________________

Tiny Washington, Clerk of Council Bobby G. Peters, Mayor