Columbus, Georgia

Agenda Item#_________



Columbus Consolidated Government

Council Meeting



October 12, 2004





Agenda Report#______________





TO: Mayor And Councilors



SUBJECT: BUDGET AMENDMENT: FY05 CARRYOVERS



INITIATED BY: Finance Department











Recommendation: Approve an Ordinance amending the FY05 adopted budget by

reappropriating funds for activities continued from FY04 and adjustments made

for other purposes.



Background: The Council has adopted the city?s FY05 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 represent an outstanding encumbrance at year-end and

funding for them also must be appropriated.



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 $ 26,724,599 consisting of $21,691,292, of

outstanding encumbrances as of June 30, 2004, $5,033,307 of funding for works

in progress, grants and on-going projects. These projects include indigent

medical expenses, litigation fees, operational expenses and equipment. 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 FY04. This Ordinance will provide that funding.



Financial Considerations: This action will increase FY05 authorized spending

levels by reappropriating funds for certain activities that were originally

budgeted but not completed in FY04. Because the authorized prior year spending

did not occur, the FY04 ending fund balance includes funds for activities that

were originally budgeted in FY04, but not completed by year-end. Fund

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

revenues and expenditures in FY05.





Recommendations / Actions: Approve the attached Ordinance amending the FY05

adopted budgets by reappropriating funds for activities continued from FY04 and

adjustments made for other purposes.



AN ORDINANCE

NO. ___________



AN ORDINANCE AMENDING THE BUDGETS FOR THE FISCAL YEAR 2005 BEGINNING

JULY 1, 2004 AND ENDING JUNE 30, 2005, 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 2004 FISCAL YEAR,

AND FOR OTHER PURPOSES.

THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS :

SECTION 1.

1. The General Fund budget in the amount of $120,934,554 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $1,705,649

to $122,640,203 for the departments listed on the attached chart.

2. The Sewer Fund budget in the amount of $3,626,496 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $3,378 to

$3,629,874 for the departments listed on the attached chart.

3. The Paving Fund budget in the amount of $11,524,171 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $84,295 to

$11,608,466, for the departments listed on the attached chart.

4. The Medical Center Fund in the amount of $9,923,062 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $437,978

to $10,361,040, for the departments listed on the attached chart.

5. The Integrated Waste Management Fund budget in the amount of $9,323,416 for

the fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased $18,936 to $9,342,352 for the departments listed on the attached

chart.

6. The Emergency Telephone Fund budget in the amount of $2,838,221 for the

fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased $72,486 to $2,910,707 for the departments listed on the attached

chart.

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

$3,063,782 for the fiscal year beginning July 1, 2004 and ending June 30, 2005,

is hereby increased $2,500,288 to $5,564,070 for the departments listed on the

attached chart.

8. The Urban Development Action Grant Fund budget in the amount of $15,000 for

the fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased $183,500 to $198,500 for the departments listed on the attached chart.

9. The HOME Program Fund budget in the amount of $1,371,700 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased by

$1,687,327 to $3,059,193 for the departments listed on the attached chart.



10. The Multigovernmental Project Fund budget in the amount of $3,414,303 for

the fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased decreased by $201,161 to $3,214,142 for the departments listed on the

attached chart.

11. The Green Space Fund budget in the amount of $200,000 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $44,826 to

$244,826 for the departments listed on the attached chart.

12. The Workforce Investment Act (WIA) Fund budget in the amount of $1,774,084

for the fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased $225,554 to $1,999,638 for the departments listed on the attached

chart.

13. The Special Project Fund budget in the amount of $2,451,842 for the fiscal

year beginning July 1, 2004 and ending June 30, 2005, is hereby increased

$1,110,430 to $3,562,272 for the departments listed on the attached chart.

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

$16,906,702 for the fiscal year beginning July 1, 2004 and ending June 30,

2005, is hereby increased $8,598,541 to $25,505,243 for the departments

listed on the attached chart.

15. The 1993 Sales Tax Project Fund budget in the amount of $0 for the fiscal

year beginning July 1, 2004 and ending June 30, 2005, is hereby increased

$289,293 to $289,293 for the departments listed on the attached chart.

16. The Lease Revenue Bond 1999B budget in the amount of $0 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $126,555

to $126,555 for the departments listed on the attached chart.

17. The Building Authority Bond Series 2001 budget in the amount of $350,000

for the fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased $82,817 to $432,817 for the departments listed on the attached chart.

18. The G. O. Sales Tax Bonds 2003 budget in the amount of $7,000,000 for the

fiscal year beginning July 1, 2004 and ending June 30, 2005, is hereby

increased $9,367,579 to $16,367,579 for the departments listed on the attached

chart.

19. The Transportation Fund budget in the amount of $4,635,387 for the fiscal

year beginning July 1, 2004 and ending June 30, 2005, is hereby increased

$145,671 to $4,769,058 for the departments listed on the attached chart.

20. The Civic Center Fund in the amount of $4,136,800 for the fiscal year

beginning July 1, 2004 and ending June 30, 2005, is hereby increased $235,658

to $4,372,458 for the departments listed on the attached chart.

21. The Family and Youth Coalition Fund in the amount of $50,000 for the fiscal

year beginning July 1, 2004 and ending June 30, 2005, is hereby increased

$5,000 to $55,000 for the departments listed on the attached chart.

22. 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.





23. 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.

SECTION 2.

All ordinances or parts of ordinances in conflict with this ordinance,

are hereby repealed.





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

held on the ______ day of ___________________, 2004; introduced a second time

at a regular meeting -held on the ______ day of ___________________, 2004 and

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

Council.



Councilor Allen voting ________________________

Councilor Anthony voting ________________________

Councilor Davis voting

Councilor Henderson voting



Councilor Hunter voting _______________________

Councilor McDaniel voting _______________________

Councilor Rodgers voting _______________________

Councilor Suber voting _____________________

Councilor Pugh voting ______________________

Councilor Woodson voting _______________________





___________________________________ ______________________________

Tiny Washington, Clerk of Council Robert S. Poydasheff, Mayor