HomeMy WebLinkAboutOrdinance 50-26RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO Form 6220S
50-26 Ordinance No. Passed. ,
AMENDING THE ANNUAL APPROPRIATIONS FOR THE FISCAL
YEAR ENDING DECEMBER 31, 2026
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, of the elected members concurring, that:
Section 1. There shall be appropriated from the unappropriated balances of the General
Fund and the General Debt Service Fund in the amount of $5,102,500.
General Fund
| 10196290-741310 Transfer Expense — General Debt Service $ 5,102,500
| 31096290-691101 Transfer Revenue — General Fund $ 5,102,500
31090290-762004 Principal — Land and Buildings $ 4,825,000
31090290-763005 Interest — Land and Buildings $ 277,500
Section 2. There shall be appropriated from the unappropriated fund balance of the
General Fund of $170,000.
General Fund
10110110-701103 Overtime $ 38,150
10110110-751003 Special Projects/Programs $ 131,850
Section 3. There shall be appropriated from the unappropriated balance of the Recreation
Fund in the amount of $50,000.
Recreation Fund
22540441-713004 Other Professional Services $ 50,000
Passed this 23" day of _. pena , 2026.
Mayor — Presiding Officer
ATTEST: SS k of Cduncil
To: Members of Dublin City Council
From: Megan O’Callaghan, City Manager
Date: September 8, 2026
Initiated By: Matt Rubino, Chief Financial Officer/Director of Finance
Meghan J. Murray, Deputy Chief Financial Officer
Tracey Uhl, Director of Recreation Services
Douglas Urbancsik, Budget Manager
Mitch Ament, Management Analyst
Re: Ordinance No. 50-26 – Amending the Annual Appropriations for Fiscal Year
Ending December 31, 2026 (Q3)
Summary
This Ordinance amends the annual appropriations for the fiscal year ending December 31, 2026, to
provide supplemental funding in certain budget accounts. The following sections provide descriptions
of the appropriations contained within each section of the Ordinance and the reason for the request.
Section 1 – Requests additional funding of $5,102,500 to fund the retirement of the remaining
outstanding balance of the City’s Capital Facilities Note, Series 2025 (Federally Taxable). The
appropriation includes a transfer from the General Fund to the General Debt Service Fund to satisfy
the final principal and interest payment on the note. The remaining debt service obligation consists
of approximately $4.8 million in principal and $277,500 in interest.
Retiring the note in full will eliminate the City's remaining debt obligation associated with this portion
of the land acquisition financing, reduce future debt service commitments, and strengthen the City's
overall financial position. Sufficient fund balance is available within the General Fund to support this
one-time transfer without impacting ongoing operations or planned service levels.
Section 2 – Requests additional funding related to the Deer Management Program of $170,000 for
the implementation. In accordance with Resolution 28-26 and the accompanying staff report, this
amount encompasses the not-to-exceed figure of $110,608.38 as stipulated in the contract with
USDA APHIS-WS, a total processing fee of $16,250 from Thurn’s Specialty Meats, and the estimated
costs associated with entrail composting and DPD staffing.
Section 3 – Requests $50,000 in appropriations from the unencumbered Recreation
Fund balance to cover year-end expenses for personal trainers and Pilates and yoga programs. The
additional expenses are necessary due to the continued success and growth of the personal training
program, the demand-driven expansion of Pilates offerings, and the need for one-on-one coaching
opportunities. These increased expenses are expected to be fully offset by corresponding program
revenue.
Recommendation
Staff recommends City Council approval of Ordinance 50-26, amending the Annual Appropriations
for the Fiscal Year Ending December 31, 2026, at the Ordinance’s second reading and public hearing
on September 28, 2026.
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017
Phone: 614.410.4400 Memo
(1) (1) (2) (2) (3)Ord. Section Q2 Fund Fund DescriptionBeginning Cash Balance as of 1/1/2026Supplemental Appropriations Request (Q1) Supplemental Appropriations Request (Q2) Supplemental Appropriations Request (Q3) Budgeted Appropriations Encumbrances as of 1/1/2026 Budgeted Revenues Increases/ Reduction of Budgeted RevenuesEnding Cash Balance After Supplemental Appropriations as of 8/28/2026101 General Fund $74,190,620 $0 $3,425,200 $5,272,500 $98,846,089 $7,529,615 $99,021,825 $0 $58,139,042 225 Recreation Fund $2,887,973 $0 $0 $50,000 $9,809,124 $375,343 $10,246,000 $0 $2,899,506 232 Hotel Motel Fund $2,013,793 $0 $0 $0 $6,507,115 $310,757 $6,119,722 $0 $1,315,643 241 Safety Fund $2,164,898 $0 $416,000 $0 $21,853,008 $158,888 $20,799,237 $0 $536,238 242 Law Enforcement Trust Fund $359,889 $0 $4,000 $0 $8,000 $30,000 $2,000 $0 $319,889 244 Wireless 9-1-1 Fund $919,268 $0 $50,000 $0 $550,000 $0 $161,000 $0 $480,268 310 General Debt Service Fund $2,507,197 $0 $585,000 $5,102,500 $15,773,370 $174,975 $16,805,727 $5,102,500 $2,779,579 401 Capital Improvements Tax Fund $41,083,154 $0 $227,000 $0 $49,429,586 $19,128,083 $35,974,698 $0 $8,273,182 404 Capital Improvements Construction Fund $21,787,418 $0 $3,425,200 $0 $17,960,000 $4,083,610 $5,911,000 $3,425,200 $5,654,808 Total Supplemental Appropriations Requested(3) - Estimates ending cash balance without further adjustments in expenditures or revenues for 2026.Exhibit ANOTES:(1) - Assumes all budgeted appropriations/encumbrances for 2026 are expended.(2) - Assumes all budgeted revenues for 2026 are collected.