Columbus, Georgia

Agenda Item #________



Columbus Consolidated Government

Council Meeting



September 7, 2004



Agenda Report #___________



TO: Mayor and Councilors



SUBJECT: FY04 Year-End Budget Adjustment



INITIATED BY: Finance Department

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Recommendation: An ordinance amending the budgets for the fiscal year 2004

beginning July 1, 2003 and ending June 30, 2004, for the General Fund of the

Consolidated Government of Columbus, Georgia, appropriating amount shown to

adjust department budgets to meet the legal levels of control.



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 to adjust

the budgets to meet the legal levels of control. As provided in the charter

and state law, only Council has the authority to change spending levels. The

City has established the legal level of control at the departmental level. The

legal level of materiality for the departments is 1%. Therefore, department

budgets may not exceed the adopted budget by 1%. These adjustments are

necessary to modify budgets and increase the appropriations to meet the legal

levels of control established by the City. Staff is requesting adjustments to

the various operating budgets for legal fees, medical supplies, medical

services, overtime and telephone equipment supplies and materials. The

adjustments will be made to the Probate Court, Sheriff Department and

Information Technology budgets. These departments have exceeded the legal

level of materiality. These adjustments will bring these departments into

compliance with the established legal level of controls. The funds to make the

adjustment will be transferred from remaining funds in the Non-Categorical

Department.



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 not change the total approved budget of the General fund.



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

2004 beginning July 1, 2003 and ending June 30, 2004, for the General Fund of

the Consolidated Government of Columbus, Georgia, appropriating amount shown to

adjust department budgets to meet the legal levels of control.











AN ORDINANCE



AN ORDINANCE AMENDING THE BUDGETS FOR THE FISCAL YEAR 2004 BEGINNING JULY 1,

2003 AND ENDING JUNE 30, 2004, FOR THE GENERAL FUND OF THE CONSOLIDATED

GOVERNMENT OF COLUMBUS, GEORGIA, APPROPRIATING AMOUNT SHOWN TO ADJUST

DEPARTMENT BUDGETS TO INCREASE THE BUDGETS TO MEET THE LEGAL LEVELS OF CONTROL.



THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS AS FOLLOWS:





1. The General Fund budget in the amount of $121,188,248 for the fiscal year

beginning July 1, 2003 and ending June 30, 2004, is hereby amended to

$121,188,248 for each department for the reasons listed on the attached chart.



2. All ordinances and parts of ordinances in conflict with this ordinance are

hereby repealed.



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Introduced at a regular meeting of the Council of Columbus, 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 _______________





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