Agenda Item #________
Columbus Consolidated Government
Council Meeting
November 12, 2013
Agenda Report #___________
TO: Mayor and Councilors
SUBJECT: FY13 Final Budget Adjustment
INITIATED BY: Finance Department
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Recommendation: Approve an Ordinance amending the budgets for the Fiscal Year
2013 by appropriating amounts in each fund for various operational activities.
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 appropriated in each accounting fund. These adjustments
change the total spending authority of the designated departments. The
appropriation will change the total approved budget of each fund as follows:
General Fund: The adjustment will adjust the total approved revenue
budget of the fund of $147,904,157 by $2,024,576 to $149,928,733 and will
adjust the total approved expenditure budget of the fund of $154,358,548 by
$3,217,848 to $157,576,396.
2009 Other Local Option Sales Tax Fund: The adjustment will not adjust
the total approved revenue budget of the fund of $35,000,000 and will adjust
the total approved expenditure budget of the fund of $35,000,000 by $10,567,493
to $45,567,493.
Stormwater (Sewer) Fund: The adjustment will not adjust the total
approve revenue budget of the fund of $5,105,143 and will adjust the total
approved expenditure budget of the fund of $5,105,143 by $629,447 to $5,734,590.
Paving Fund: The adjustment will not adjust the total approve revenue
budget of the fund of $14,513,888 and will adjust the total approved
expenditure budget of the fund of $14,513,888 by $1,068,390 to $15,582,278.
Medical Center Fund: The adjustment will adjust the total approved revenue
budget of the fund of $13,659,756 by $176,189 to $13,835,945 and will adjust
the expenditure budget of the fund of $13,659,756 by $552,651 to $14,212,407.
Integrated Waste Fund: The adjustment will not adjust the total
approved revenue budget of the fund of $10,190,000 and will adjust the
expenditure budget of the fund of $10,190,000 by $1,000,000 to $11,190,000.
E911 Fund: The adjustment will adjust the total approved revenue
budget of the fund of $3,558,592 by $123,388 to $3,681,980 and will adjust the
expenditure budget of the fund of $3,558,592 by $123,388 to $3,681,980.
METRA Fund: The adjustment will not adjust the total approved revenue
budget of the fund of $5,990,552 and will adjust the total approved expenditure
budget of the fund of $5,990,552 by $1,891,291 to $7,881,843.
Civic Center Fund: The adjustment will not adjust the total approved
revenue budget of the fund of $6,317,000 and will adjust the total approved
expenditure budget of the fund of $6,319,000 by $1,200 to $6,318,200.
Economic Development Authority Fund: The adjustment will adjust the total
approved revenue budget by $47,293 and will adjust the total approved
expenditure budget of the fund by $47,293 from $1,044,780 to $1,092,073.
Risk Management Fund: The adjustment will not adjust the total approved
revenue budget of $4,100,000 and will adjust the total approved expenditure
budget of the fund by $1,684,443 from $4,100,000 to $5,784,443.
CDBG Program Fund: The adjustment will adjust the total approved
revenue budget of $1,497,261 by $530,136 to $2,027,397 and will adjust the
total approved expenditure budget of the fund of $1,497,261 by $530,136 to
$2,027,397.
UDAG Program Fund: The adjustment will not adjust the total approved
revenue budget of $0 and will adjust the total approved expenditure budget of
the fund of $75,000 by $90,849 to $165,849.
HOME Program Fund: The adjustment will adjust the total approved
revenue budget of $747,379 by $900,254 to $1,647,633 and will adjust the total
approved expenditure budget of the fund of $747,379 by $900,254 to $1,647,633.
Multi Gov?t Project Fund: The adjustment will adjust the total
approved revenue budget by $2,801,250 and will adjust the total approved
expenditure budget of the fund by $2,801,250 from $3,090,980 to $5,892,230.
METRO Drug Task Force Fund: The adjustment will adjust the total
approved revenue budget of $200,000 by $86,783 to $286,783 and will adjust the
total approved expenditure budget of the fund of $200,000 by $86,783 to
$286,783.
Sheriff?s Forfeiture Fund: The adjustment will not adjust the total
approved revenue budget of $200,000 and will adjust the total approved
expenditure budget of the fund by $55,175 from $200,000 to $255,175.
Neighborhood Stabilization Fund: The adjustment will adjust the total
approved revenue budget by $785,264 and will adjust the total approved
expenditure budget of the fund by $785,264 from $0 to $785,264.
Marshal?s Forfeiture Fund: The adjustment will adjust the total
approved revenue budget by $5,576 and will adjust the total approved
expenditure budget of the fund by $5,576 from $0 to $5,576.
Down Payment Assistance Fund: The adjustment will adjust the total
approved revenue budget by $150,000 and will adjust the total approved
expenditure budget of the fund by $150,000 from $0 to $150,000.
1999 Special Purpose Local Option Sales Tax Proceeds Account Fund: The
adjustment will adjust the total approved revenue budget by $114,273 and will
adjust the total approved expenditure budget of the fund by $114,273 from $0 to
$114,273.
Special Projects Fund: The adjustment will not adjust the total
approved revenue budget of $2,066,879 and will adjust the total approved
expenditure budget of the fund by $6,043,715 from $2,066,879 to $8,110,594.
Transportation Special Purpose Local Option Sales Tax (TSPLOST) Fund:
The adjustment will adjust the total approved revenue budget by $612,991 and
will adjust the total approved expenditure budget of the fund by $612,991 from
$0 to $612,991.
Columbus Building Authority Lease Revenue Refunding Bonds 2012A Fund:
The adjustment will adjust the total approved revenue budget by $27,055,680 and
will adjust the total approved expenditure budget of the fund by $27,055,680
from $0 to $27,055,680.
Columbus Building Authority Taxable Lease Revenue Refunding Bonds 2012B
Fund: The adjustment will adjust the total approved revenue budget by
$14,278,191 and will adjust the total approved expenditure budget of the fund
by $14,278,191 from $0 to $14,278,191.
Recommendation/Action: Approve an Ordinance amending the budgets for the
Fiscal Year 2013 by appropriating amounts in each fund for various operational
activities.
Attachments
No attachments for this document.