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HomeMy WebLinkAboutOrdinance 046-20RECORD OF ORDINANCES BARRETT BROTHERS - DAYTON, OHIO 46-20 Ordinance No. Passed AN ORDINANCE AMENDING THE ANNUAL APPROPRIATIONS FOR THE FISCAL YEAR ENDING DECEMBER 31, 2020 Form 6220S WHEREAS, the Ohio Revised Code requires, when necessary, amendments to the annual appropriations ordinance be made in order that appropriations are not over expended; and WHEREAS, it is necessary to amend the annual appropriations ordinance to provide funding in, certain budget accounts; and WHEREAS, at the beginning of each year, it is necessary to appropriate unencumbered balances 'in various funds to authorize those funds for debt payments, project -related expenditures and other miscellaneous expenses; and WHEREAS, if any funding is appropriated herein to provide for transfers or advances for debt service, the debt transfer is also authorized as a part of this ordinance. NOW, THEREFORE, BE IT ORDAINED by the Council of the City of Dublin, State of Ohio,7 of the elected members concurring, that: Section 1. There shall be appropriated from the unappropriated balance in the following Funds the following amounts for County Auditor Fees: Parkland Acauisition Fund 40210290-711001 $ 435 Dublin Methodist Hospital TIF 45310290-711001 $ 895 West Innovation TIF 45910290-711001 $ 31020 Tuller TIF 46110290-711001 $ 2,510 Penzone TIF 46610290-711001 $ 650 Section 2. There shall be appropriated from the appropriated balance in the Property Assessed Clean Energy Agency Account (PACE) for 5165 Emerald Parkway the total amount of $101,134 to be allocated to account 81720740-713005. Section 3. This ordinance shall take effect and be in force in accordance with Section 4.04(a) of the Dublin Revised Charter. d'r Passed this day of f , 2020. Mayor —Presiding Officer ATTEST: Clerk of Council Office of the City Manager 5555 Perimeter Drive • Dublin, OH 43017-1090 Icityof Dublin Phone: 614-410-4400 Memo • Fax: 614-410-4490 To: Members of Dublin City Council From: Dana L. McDaniel, City Manager Date: November 10, 2020 Initiated By: Matthew L. Stiffler, Director of Finance Melody Kennedy, Budget Manager Re: Ordinance No. 46-20 —Amending the Annual Appropriations for Fiscal Year Ending December 31, 2020 Background Ordinance 46-20 amends the annual appropriations for the fiscal year ending December 31, 2020 in various funds to provide sufficient funding in certain budget accounts for the fourth quarter of 2020. The Ohio Revised Code (ORC) dictates there to be no line item accounts in budget deficit at year-end. The following requests are made because there is no remaining funding to move into the line item accounts from other overage accounts. Descriptions of the appropriations contained within each section of the Ordinance are as follows: Section 1 requests funding authorization in various Capital Improvements Funds in the total amount of $7,510 to cover the cost of the County Auditor fees associated with the County's preparation of the City's real estate tax apportionment sheet for the second half service payments for the year. These fees are inherently difficult to budget in advance due to changes in property valuations and tax delinquencies crossing years. As seen in the chart below, the fees fluctuate from year-to-year. County Auditor F Last Five Year: JOB 2016 2017 2018 Section 2 requests funding in the Property Assessed Clean Energy (PACE) Fund in the amount of $101,134 per Ordinance 40-19 approved by City Council in August 2019, for the PACE special improvement for 5165 Emerald Parkway. PACE allows qualifying energy improvements to be ordmenm46 20 -!mending the Annual Appropriations for Fiscal veer Ending December 31, 2020 Nosember 10, 2020 financed through assessments on a property owner's real estate tax bill. This is a favorable financing tool that enables low-cost long-term funding for major energy efficiency improvements. The PACE assessment are held in the Fiduciary Funds where assets are held for distribution by the City as an agent for another entity for which the City has custodial responsibility. For this reason, these Funds are considered clearing accounts and do not provide measurement of operations, and they are not required to be budgeted. However, the City prefers to monitor the accounts, and to the extent possible, eliminate deficit balances. Each payment (or remittance) made has a corresponding revenue source. 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