Agenda Item # 5
Columbus Consolidated Government
Council Meeting
November 25, 2008
Agenda Report # 337
TO: Mayor and Councilors
SUBJECT: FY08 Final Budget Adjustment
INITIATED BY: Finance Department
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Recommendation: Approve an Ordinance amending the FY08 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 following funds. 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 $12,600 and will increase the total approved expenditure
budget of the fund by $1,013,150 from $155,573,408 to 156,586,558.
Medical Center Fund: The adjustment will increase the total approved
revenue budget of the fund by $1,133,901 and will increase the total approved
expenditure budget of the fund by $1,133,901 from $11,155,462 to $12,289,363.
Integrated Waste Fund: The adjustment will not adjust the total
approved revenue budget of the fund and will not adjust the total approved
expenditure budget of the fund of $10,352,857.
Economic Development Authority Fund: The adjustment will increase the total
approved revenue budget by $58,280 and will increase the total approved
expenditure budget of the fund by $58,280 from $883,141 to $941,421.
Community Development Block Grant Fund: The adjustment will increase
the total approved revenue budget by $1,000,550 and will increase the total
approved expenditure budget of the fund by $1,000,550 from $2,534,669 to
$3,535,219.
HUD Section 108 Fund: The adjustment will increase the total approved
revenue budget by $1,000,550 and will increase the total approved expenditure
budget of the fund by $1,000,550 from $1,237,998 to $2,238,548.
Multi Gov?t Project Fund: The adjustment will increase the total
approved revenue budget by $699,405 and will increase the total approved
expenditure budget of the fund by $699,405 from $1,974,208 to $2,673,613.
Workforce Investment Act Fund: The adjustment will increase the total
approved revenue budget by $1,330,420 and will increase the total approved
expenditure budget of the fund by $1,330,420 from $1,603,918 to $2,934,338.
Hotel/Motel Tax Fund: The adjustment will increase the total approved
revenue budget of the fund by $304,040 and will increase the total approved
expenditure budget of the fund by $304,040 from $3,833,121 to $4,137,161.
1999 Special Purpose Local Option Sales Tax Proceeds Account Fund: The
adjustment will increase the total approved revenue budget by $3,738,942 and
will increase the total approved expenditure budget of the fund by $8,946,493
from $33,389,586 to $42,336,079.
Columbus Building Authority Bonds Series 2001 Project Fund: The
adjustment will not increase the total approved revenue budget and will
increase the total approved expenditure budget of the fund by $57,643 from $0
to $57,643. This fund is being closed. All projects have been completed.
Balance of the fund is transferred to the Debt Service Fund per bond documents.
General Obligation Sales Tax Bonds Series 2003 Project Fund: The
adjustment will not increase the total approved revenue budget and will
increase the total approved expenditure budget of the fund by $668,554 from $0
to $668,554. This fund is being closed. All projects have been completed.
Balance of the fund is transferred to the 1999 Special Purpose Local Option
Sales Tax Proceeds Account Fund per bond documents.
1999 Special Purpose Local Option Sales Tax Projects Fund: The
adjustment will increase the total approved revenue budget by $8,946,493 and
will increase the total approved expenditure budget of the fund by $12,659,017
from $20,111,486 to $32,770,503.
Recommendation/Action: Approve an Ordinance amending the FY08 revised budgets
by reappropriating funds for various operational activities and revising
revenue projections.
AN ORDINANCE
AN ORDINANCE AMENDING THE BUDGETS FOR THE FISCAL YEAR 2008 BEGINNING
JULY 1, 2007 AND ENDING JUNE 30, 2008, FOR CERTAIN FUNDS OF THE CONSOLIDATED
GOVERNMENT OF COLUMBUS, GEORGIA, APPROPRIATING AMOUNTS SHOWN IN EACH FUND FOR
PERSONNEL ACTIONS AND VARIOUS OTHER ACTIVITIES.
THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS AS FOLLOWS:
SECTION 1.
1. The General Fund budget in the amount of $155,573,408 for the fiscal year
beginning July 1, 2007 and ending June 30, 2008, is hereby amended and
increased by $1,013,150 to $156,586,558 for reasons listed on the attached
charts.
SECTION 2.
2. The Medical Center Fund budget in the amount of $11,155,462 for the
fiscal year beginning July 1, 2007 and ending June 30, 2008 is hereby amended
and increased by $1,133,901 to $12,289,363 for reasons listed on the attached
charts.
SECTION 3.
3. The Economic Development Fund budget in the amount of $883,141 for
fiscal year beginning July 1, 2007 and ending June 30, 2008 is herby amended
and increased by $58,280 to $941,421 for reasons listed on the attached charts.
SECTION 4.
4. The Integrated Waste Fund budget in the amount of $10,352,857 for
the fiscal year beginning July 1, 2007 and ending June 30, 2008, is hereby
adjusted for each department for the reasons listed on the attached charts.
SECTION 5.
5. The Community Development Block Grant Fund budget in the amount of
$2,534,669 for fiscal year beginning July 1, 2007 and ending June 30, 2008 is
hereby amended and increased by $1,000,550 to $3,535,219 for reasons listed on
the attached charts.
SECTION 6.
6. The HUD Section 108 Fund budget in the amount of $1,237,998 for the
fiscal year beginning July 1, 2007 and ending June 30, 2008 is hereby
amended and increased by $1,000,550 to $2,238,548 for reasons listed on the
attached charts.
SECTION 7.
7. The Multi Gov?t Project Fund budget in the amount of $1,974,208 for
the fiscal year beginning July 1, 2007 and ending June 30, 2008 is hereby
amended and increased by $699,405 to $2,673,613 for reasons listed on the
attached charts.
SECTION 8.
8. The Workforce Investment Act (WIA) Fund budget in the amount of
$1,603,918 for the fiscal year beginning July 1, 2007 and ending June 30, 2008
is hereby amended and increased by $1,330,420 to $2,934,338 for reasons listed
on the attached charts.
SECTION 9.
9. The Hotel/Motel Tax Fund budget in the amount of $3,833,121 for the
fiscal year beginning July 1, 2007 and ending June 30, 2008 is hereby amended
and increased by $304,040 to $4,137,161 for reasons listed on the attached
charts.
SECTION 10.
10. The 1999 Special Local Option Sales Tax Proceeds Account Fund
budget in the amount of $33,389,586 for the fiscal year beginning July 1, 2007
and ending June 30, 2008 is hereby amended and increased by $8,946,493 to
$42,336,079 for reasons listed on the attached charts.
SECTION 11.
11. The Columbus Building Authority Bonds Series 2001 Projects Fund
budget in the amount of $0 for fiscal year beginning July 1, 2007 and ending
June 30, 2008 is herby amended and increased by $57,643 to $57,643 for reasons
listed on the attached charts. This fund is closed to the Debt Service Fund
per bond documents.
SECTION 12.
12. The General Obligation Bonds Series 2003 Projects Fund budget in
the amount of $0 for fiscal year beginning July 1, 2007 and ending June 30,
2008 is hereby amended and increased by $668,554 to $668,554 for reasons listed
on the attached charts. This fund is closed to the 1999 Special Purpose Local
Option Sales Tax Proceeds Account Fund per bond documents.
SECTION 13.
14. The 1999 SPLOST Projects Fund budget in the amount of $20,111,486
for the fiscal year beginning July 1, 2007 and ending June 30, 2008 is hereby
amended and increased by $12,659,017 to $32,770,503 for reasons listed on the
attached charts.
SECTION 14.
All ordinances or 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 25th day of November, 2008; introduced a second time at a regular
meeting held on the _____ day of _________, 2008 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 Baker voting _______________
Councilor Barnes voting _______________
Councilor Pugh voting _______________
Councilor Woodson voting _______________
_________________________________ ______________________________
Tiny B. Washington, Clerk of Council Jim Wetherington, Mayor
Attachments