Ordinance 054-16RECORD OF ORDINANCES
Dayton Legal Blank, Inc.
Ordinance N654-16(Amended)
Form No. 30043
Passed .20
AN ORDINANCE AMENDING THE ANNUAL
APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR
ENDING DECEMBER 31, 2016
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
balanced in various funds to authorize those funds for debt payments, project - related
expenditures and other miscellaneous expenses.
NOW, T REFORE, BE IT ORDAINED by the Council of the City of Dublin, State of
Ohio, of the elected members concurring, that:
Section 1. There be appropriated from the unappropriated balance in the General
Fund the amount of $178,000 as follows:
Legal Services
10110140- 713003
Other Legal Services
$40,000
10110140 - 713004-
Other Professional Services
$25,000
Legislative Affairs
10110510 - 701100
Salaries /Wages
$15,000
10110510 - 701201
Employee Benefits
3,000
Taxation
10110220- 701201
Employee Benefits
$10,000
Facilities
10110350701201
Employee Benefits
$10,000
Engineering
10120320- 701201
Employee Benefits
$15,000
Plannin
10120720713004
Other Professional Services
$60,000
Section 2. There be appropriated from the unappropriated balance in the Street
Maintenance Fund the amount of $25,000 to be allocated to account 20170330- 701104
for other wages for seasonal maintenance.
Section 3. There be appropriated from the unappropriated balance in the
Hotel /Motel Tax Fund the total amount of $300,600 to be allocated to account
23240220 - 754003. Of that amount, $100,000 is for Dublin Arts Council /City of Dublin
Cultural Plan development and a National Endowment for the Arts grant match
requirement, and $200,600 is for anticipated additional bed tax revenue which is to be
paid to the Dublin Arts Council (Resolution 15 -16 passed by City Council in March
206.).
Section 4. There be appropriated from the unappropriated balance in the Safety
Fund the amount of $20,000 to be allocated to account 24150841 - 701103 for overtime
for Communications Technicians (dispatch).
Section S. There be appropriated from the unappropriated balance in the Economic
Development Bond Retirement Fund the amount of $1,518,500 to be allocated to
RECORD OF ORDINANCES
Dayton Legal Blank, Inc.
Ordinance No. 54- 16(Amended) Passed Page 2 of 4
Form No. 30043
.20.
account 31190290763004 for interest costs related to the non -tax revenue bond debt
related to the Bridge Street parking structures.
Section 6. There be appropriated from the unappropriated balance in the Special
Assessment Debt Fund the amount of $692.60 to be allocated to account 32096290-
741000 to transfer funds to the General Obligation Debt Service Fund to clear the fund
balance in the account.
Section 7. There be unappropriated from the appropriated balance in the 1992
Special Assessments Debt Service Fund the amount of $10.11 to account 32196290-
741000 to transfer funds to the General Obligation Debt Service Fund to clear the fund
balance in the account.
Section 8. There be appropriated from the unappropriated balance in the Ruscilli TIF
Fund the amount of $725 to be allocated to account 41510290- 711001 for County
Auditor deductions related to real estate tax.
Section 9. There be appropriated from the unappropriated balance in the Pizzuti
TIF the amount of $66,000 to be allocated to account 41680290 - 735001 for the purpose
of acquiring easements for a shared use path.
Section 10. There be appropriated from the unappropriated balance in the
Thomas /Kohler TTF Fund the amount of $10,000 to be allocated to account 41980320-
713004 for other professional service related to the Avery Road widening project
(ET142).
Section 11. There be appropriated from the unappropriated balance in the Rings
Road TIF Fund the amount of $4,300 to be allocated to account 42610290- 711001 for
County Auditor deductions related to real estate tax.
Section 12. There be appropriated from the unappropriated balance in the Upper
Metro Place TIF the amount of $20,000,000 to be allocated to account 43280320 -
735004 for construction of the 270/33 interchange project.
Section 13. There be appropriated from the unappropriated balance in the
Rings /Frantz Road TIF Fund the total amount of $64,500. Of that amount, $64,000 is to
be allocated to account 43380320- 713004 for other professional services related to the
Tuttle Crossing Boulevard Extension- Wilcox Road to Avery Road /Avery Road widening
project (ET013), and $500 is to be allocated to 433803200735004 for costs related to
the permitting for the Rings Road shared use path (ET16G).
Section 14. There be appropriated from the unappropriated balance in the Emerald
Parkway phase B Fund the amount of $182,650. Of that amount, $31,000 is to be
allocated to account 44180320 - 713004 for design services related to the Bright Road
cul -de -sac improvements project (ET17T), and $151,650 is to be allocated to account
44196290- 741000 for debt service on Emerald Parkway Phase 8.
Section 15. There be appropriated from the unappropriated balance in the Kroger
Centre TIF Fund the amount of $99,500 to be allocated to account 45496290- 741000
for transfer expense for debt related to Emerald Parkway phase 8.
Section 16. There be appropriated from the unappropriated balance in the Vrable TIF
Fund the total amount of $43,900. Of that amount, $1,900 is to be allocated to account
45810290- 711001 for County Auditor deductions, and $42,000 is to be allocated to
account 45880320 - 735004 for construction costs related to the Dale Drive — Tuller Ridge
Drive temporary connector project (ET147).
Section 17. There be appropriated from the unappropriated balance in the West
Innovation TIF Fund the amount of $926,000 to be allocated to account 45980320-
RECORD OF ORDINANCES
Dayton Legal Blank, Inc.
Ordinance N16.54- 16(Amended)
Form No. 30043
Passed Page 3 of 4 .20
735006 for costs related to the State Route 161 /Post Road and Cosgray Road
roundabout project related to the cooperative agreement between the City, Union
County and Franklin County (ET17Q).
Section 18. There be appropriated from the unappropriated balance in the Ohio
University TIF Fund the amount of $167,125 to be allocated to account 46080290-
735001 for costs related to the settlement entry related to the purchase of easements
for the Academic Drive, phase 1 project.
Section 19. There be appropriated from the unappropriated balance in the Tuller TIF
the amount of $184,000 to be allocated to account 46180320735004 for costs related
to the construction of John Shields Parkway Phase II.
Section 20. There be appropriated from the unappropriated balance in the Innovation
TIF Fund the amount of $1 to be allocated to account 46410290- 711001 for County
Auditor deductions related to real estate tax.
Section 21. There be appropriated from the unappropriated balance in the Riviera TIF
Fund the amount of $9,000 to be allocated to account 46580320- 735001 for pedestrian
crossing signs at Avery Road and Memorial Drive (ET16N).
Section 22. There be appropriated from the unappropriated balance in the Water
Fund the total amount of $6,000. Of that total, $5,000 is to be allocated to account
61030320 - 701100 for salaries and $1,000 is to be allocated to account 61030320-
701201 for benefits.
Section 23. There be appropriated from the unappropriated balance in the Sewer
Fund in the total amount of $50,000 to be allocated to 62080320 - 735008 for the Deer
Run Sanitary Sewer Upsizing project.
Section 24. There be appropriated from the unappropriated balance in the
Convention and Visitors Bureau (DCVB) Fund the amount of $311,500 to be allocated to
account 80410220- 751008 for remittance of hotel /motel tax to the DCVB.
Section 25. There be appropriated from the unappropriated balance in the Agency
Funds to total amount of $303,260. Of that total, $225,000 is to be allocated to
80510210 - 711004, sewer tap paybacks, $35,000 is to be allocated to 80510210- 755008
for parks refunds on shelter rental, and room rental at the DCRC, $10,000 is to be
allocated to 80510210 - 755012 for refunds to Washington Township, and $33,260 is to
be allocated to OU s Tantrum Theater for refunds. Revenue to this account offsets this
expense.
Section 26, The Director of Finance is hereby authorized to advance monies from the
General Fund and Capital Improvement Tax Fund for the purpose of paying the costs
related to capital improvements within the City's various Tax Increment Financing
Funds. The amounts are as follows:
From the General Fund:
To Woerner- Temple TIF
$309,000
To Bridge Street TIF
$2,500,000
To vrable TIF
$2,025,000
To West Innovation TIF
$937,500
To duller TIF
$5,700,000
To Riviera TIF
$9,000
To Ohio University TIF
$168,000
From the Capital Improvement Tax Fund:
To Frantz Road /Dublin Road TIF $200,000
To Perimeter West TIF $5,000
RECORD OF ORDINANCES
Damn Leeal Blank. Inc.
Ordinance No.54- 16(Amended)
Form No. 30043 _
Passed Page 4 of 4 , 20
To Lifetime Fitness TIF $450,000
To Bridge Street TIF $2,500,000
To Permissive Tax Fund $2,200,000
Section 27. The Director of Finance is hereby authorized to repay outstanding
advances from the receiving fund to the advancing fund using revenues generated
within each respective fund.
Sectio 8. This ordinanc shall take effect and be in force in accordance with
Sectio .04(a) of the Dub'/ City Charter.
Pa se this 12016
Mayor — Presiog Offiq&
TTEST:
Clerk of Council
Office of the City Manager
5200 Emerald Parkway •Dublin, OH 43017 -1090
City of Dublin Phone: 614-410-4400,o Fax: 614 - 410 -4490
Memo
To: Members of Dublin City Council
From: Dana L. McDaniel, City Mana eg
Initiated By: Angel L. Mumma, Director of Finance
Melody Kennedy, Budget Manager
Date: November 17, 2016 (original memo)
December 1, 2016 (modified memo)
Re: Ordinance 54 -16 (Amended) — Amending the Annual Appropriations for the
Fiscal Year Ending December 31, 2016
Changes to Ordinance 54 -16 and this memo are reflected in red.
Summary
Ordinance No. 54 -16 amends the annual appropriations for the fiscal year ending December 31,
2016 in the General Fund and in various other funds to provide sufficient funding in certain
budget accounts.
Section 1 requests funding authorization in General Fund accounts as follows:
• Legal Services — requests funding for legal fees related to special projects with Frost
Brown Todd, LLC (rights -of -way matters, land purchases, eminent domain, City Manager
special projects, union negotiations, Bridge Street Corridor, etc.) and other professional
services with Squire Patton Boggs LLP to cover costs related to legal advice and review
for financing multiple City projects and economic development incentives.
• Engineering, Facilities, Legislative Affairs and Taxation — requests funding for
salaries /wages and /or employee benefits where the 2016 budget projection fell short of
meeting the expenses in each of these accounts.
Initiating Department: Department of Finance
• Planning — requests funding for an addendum to the Nelson /Nygaard Mobility Study.
The addendum covers the management tools for on and off- street parking within the
Bridge Street District.
Initiating Department: Planning
Section 2 requests funding in the Street Maintenance and Repair Fund to close out the Other
Wages account for seasonal maintenance workers for the year.
Initiating Department (Section 2): Street &Utilities Operations
Memo re. (Amended) Ord. 54 -16 — Amending Annual Appropriations for 2016
December 1, 2016
Page 2 of 6
Section 3 requests funding in the Hotel /Motel Tax Fund. On September 8, 2015, City Council
approved funding for the Dublin Arts Council (DAC) in the amount of $25,000 for a cultural plan
development to complete a strategic cultural arts plan and to identify a cultural arts district, and
$75,000 for a grant match requirement for the National Endowment for the Arts. The requests
were initiated in a memo dated September 3, 2015 from Assistant City Manager Michelle
Crandall. The memo is attached for your review. Section 2 also requests funding in
compliance with Resolution 15 -16 approved during the March 7, 2016 City Council meeting. In
the Resolution, the DAC's funding endowment agreement was modified to provide the DAC with
25% of the actual Hotel /Motel Tax collected by the City. Previously, the DAC received 250/0 of a
projected collection amount. To date, the City has expended 124% of the 2016 budget for the
DAC. One additional remittance in December will be made prior to year -end. The estimate was
based on last year's December payment. The Ordinance has been amended to reflect the
supplemental appropriation being posted to a single account 23240220- 754003
instead of two accounts. This change is necessary to better reflect the accounting
for DAC expenditures.
Initiating Department (Section 3): City Manager's Office
Section 4 requests funding in the Safety Fund for overtime for the Communications Technicians
(dispatchers). This overtime is necessary to cover the minimum staffing levels (which was
increased in 2016). Additionally, overtime has been used to cover shifts for time off, and shifts
due to a vacancy in the work unit.
Initiating Department (Section 4): Police Department
Section 5 requests funding in the Economic Development Bond Retirement Fund for the interest
due on the non -tax revenue bonds for the Bridge Street District parking structures. These are
unvoted bonds approved by City Council and issued in October 2015.
Section 6 and 7 request funding authorization to transfer the funds remaining in the Special
Assessment Debt Service Funds to the General Obligation Debt Service Fund. The Special
Assessment Debt Service Funds were established to account for the revenues and expenditures
related to the debt issued for projects where a special assessment was levied against the
benefiting property owners. Due to the method of how debt retirement schedules were
established at the time (level principal payments versus level payments), sufficient special
assessment revenue was not generated in the early years of the debt and the Special
Assessment Funds were subsidized by the General Fund. This has resulted in the debt being
retired with a balance remaining in the Special Assessment Debt Service Fund. Any additional
special assessment revenue received will be minimal and also will be transferred to the General
Obligation Debt Service Fund.
Sections 8 and 24 2_0_ requests funding in the Ruscilli TIF Fund and the Innovation TIF Fund for
County Auditor deductions for processing the City's real estate tax apportionment.
Section 9 requests funding in the Pizzuti TIF for permanent and temporary easements for the
shared -use path connection to Smiley Park (Ordinances 38 -16 and 39 -16).
Memo re. (Amended) Ord. 54 -16 — Amending Annual Appropriations for 2016
December 1, 2016
Page 3of6
Section 10 requests funding in the Thomas /Kohler TIF Fund for costs related to the Avery Road
widening project, north phase, from Cramer Ditch to Woerner - Temple Road. Addendum #2 of
the contract with American Structurepoint states the scope of the services includes traffic and
engineering services to generate projected traffic for the intersections of Avery Road and
Cramer's Crossing /E. Rings Road and Avery Road and Corporate Center /Blunden Road.
requests funding for County Auditor deductions related to a refund of real estate tax
on the properties located at 5165 and 5175 Emerald Parkway. Both of these parcels are
included in the McKitrick TIF District. The owners of the parcels submitted Board of Revision
appeals on the valuation of their properties and were granted reductions. Subsequently, the
City was compelled to make property tax refunds on the two parcels. This section has been
removed from the amended Ordinance.
Section x-11 requests funding for County Auditor deductions related to a refund of real estate
tax on the property located at 5455 -5475 Rings Road. This parcel is included in the Rings Road
TIF District. The owner of the parcel submitted a Board of Revision appeal on the valuation of
the property and was granted a reduction. Subsequently, the City was compelled to make a
property tax refund on the parcel.
Section -1-3 12 requests funding in the Upper Metro Place TIF Fund to pay for expenditures for
the 270/33 Interchange project. The City issued a State Infrastructure Bank (SIB) Loan
through ODOT in 2015. The total loan was issued by the City. However, there is a portion of
the loan for which the City is responsible for repaying the principal and interest and a portion
for which Mid -Ohio Regional Planning Commission (MORPC) is responsible for repaying the
principal. The City will pay MORPC's portion of the interest. ODOT is distributing the loan
proceeds for both portions directly to the contractor to pay for the project. Even though the
City is not receiving or distributing cash, it is required to record the "on- behalf" payments
submitted by ODOT on its books. The amounts paid to the contractor represent proceeds of the
SIB loan and capital outlay expenditures. The net effect on fund balance will be zero but the
"'on- behalf" payments must be recorded in revenues and expenditures. Also, the proceeds of
the loan will be reflected in the amended certificate as estimated revenue. The expenditures
should be appropriated and reflected in the budget of the fund. This treatment follows
accounting guidance issued by the Auditor of State. The amount has been amended in the
Ordinance to $20,000,000 to reflect estimated expenditures through December 31,
2016.
Initiating Department (Sections 5, 6, 7, 8, 9, 10, 11, 12, 43, ZO Department of Finance;
(Section 9): Department of Public Works - Engineering
Section -14 13 requests funding in the Rings /Frantz TIF Fund for costs related to the Tuttle
Crossing Boulevard extension and Avery Road widening project. Addendum #5 of the contract
with American Structurepoint states the scope of the services includes additional work including
performing field survey and engineering services to provide a water service connection to the
Kaltenbach Park Community Center, the study of mounds and hedge row along Avery Road and
Tuttle Crossing Boulevard, plan and calculation updates due to the addition of a hedge row
along Tuttle Crossing Boulevard, and landscape architecture services. Funds are also requested
Memo re. (Amended) Ord. 54 -16 — Amending Annual Appropriations for 2016
December 1, 2016
Page 4 of 6
for permitting fees related to the shared use path on Rings Road, between Frantz Road and
Dublin Road.
Section 4-5 14 requests funding in the Emerald Parkway Phase 8 Fund for other professional
services related to design and planning of the Bright Road cul -de -sac improvements. These
improvements were planned as a final phase to completion of Emerald Parkway Phase 8. The
amended Ordinance is reflecting a change in the amount of the appropriation from
$31,,000 to $182,,650 to include debt transfers of $151,650.
Initiating Department (Sections 13, 14, Department of Public Works - Engineering
Section 4-6 15 requests funding in the Kroger Centre TIF Fund for transfer expense for debt
related to issues in 2013 and 2014 for Emerald Parkway Phase 8. This debt was previously
authorized by City Council and issued to fund improvements benefitting the City's Tax
Increment Financing (TIF) district, as identified in the TIF ordinance. The service payments
received within the TIF will be used to retire the debt.
Initiating Department (Section 25, 4-6): Department of Finance
}in~ 17 requests funding in the Bridge Street Fund. Both the professional services account
and the construction account are requesting additional funding. The professional services
account is requesting funding for a portion of the modification of the Structure Type Study for
the John Shields Parkway Bridge, addendum #1. Earlier in the year, the City requested
additional work from Burgess & Niple beyond their original scope of work. The additional areas
of work include revising the development of the bridge alternatives for five (5) vehicular lanes;
add a study of a steel above -deck dual arch alternative; baseline construction cost estimate for
steel haunched girder concept; and additional meeting to present the final renderings and
information for four (4) studied alternatives. A portion of the funding for the AT &T Midwest
work is also being requested. In relation to the John Shields Parkway Phase 2 project, AT &T
relocated aerial facilities along Riverside Drive and Dale Drive from Tuller Road to Martin Road.
This section has been removed from the amended Ordinance.
Section 4-8 16 requests funding in the Vrable TIF Fund for County Auditor deductions, and for
construction costs related to the Dale- Tuller connector project (ET147). The Dale Drive/Tuller
Ridge Drive project has been closed -out and the final pay request released. However,
Complete General filed a claim for excessive rock excavation costs when installing a duct bank.
The City and Complete General came to an agreed upon settlement, which this appropriation
will fund.
Section -19 17 requests funding in the West Innovation TIF Fund for construction costs related
to the roundabout construction at State Route 161 and Cosgray Road. Per the cooperative
agreement between the City, Union County and Franklin County, the City's share of the
payments are made to the Union County Commissioner's Office (Ordinance 15 -16 approved
4/25/16).
Memo re. (Amended) Ord. 54 -16 — Amending Annual Appropriations for 2016
December 1, 2016
Page 5 of 6
Section �9 18 requests funding in the Ohio University TIF Fund for the settlement entry related
to property purchased for the Academic Drive, phase 1 project. Ordinance 88 -14 (approved
8/25/14) authorized the purchase from Pewamo Ltd. of the necessary easements for
construction of the project.
Section 19 requests funding in the Tuller TIF for construction expenditures related
to the John Shields Parkway, phase 2 project.
Section 21 20 (see section 8 above).
Section 21 requests funding in the Riviera TIF Fund for pedestrian crossing signs at Avery
Road and Memorial Drive. As described in the Riviera development agreement, the City is also
responsible for providing the pedestrian crossing sign system associated with the Avery Road
crosswalk at Memorial Drive. The timing of the sign system should correspond to the
developer's installation of the crosswalk (curb ramps, striping and sign foundations) on Avery
Road. The crosswalk is expected to be installed this year, in conjunction with the turn lane
work the developer is performing. The Riviera CIP project acknowledges the need for the
crossing system purchase, but assumed the timing would be closer to the Hyland -Croy roadway
connection. The developer's construction schedule is driving the earlier need for the system.
The turn lane work has been delayed the past few weeks, but completion later this year is still
anticipated.
Initiating Department (Sections 16, 17, 18, 19, 28, 21): Department of Public Works -
Engineering
Section -2-3 22 requests funding in the Water Fund to cover salaries and benefits for
engineering staff. The budget project made for 2016 fell short of meeting the expenses.
Initiating Department (Sections 23 22); Department of Finance
Section -24 23 requests funding in the Sewer Fund for two sewer projects: the Deer Run
Sanitary Sewer Upsizing project provides funding for upsizing of existing sewer lines in the
Muirfield Village area as described in the 2016 -2020 CIP. The funding will be reimbursed with
bond proceeds in 2017. Funding is needed for easements and construction. The Sanitary
Sewer Extension 11A and 116 provides access to the public sanitary sewer system for
Lancashire subdivision and Dublin Estates subdivision. Funding is needed to begin design. The
amended Ordinance is reflecting a change in the amount of the appropriation from
$660.,000 to $50,,000.
Initiating Department (Section 23): Department of Public Works - Engineering
Section 24 requests funding in the Dublin Convention and Visitors Bureau Fund. City Council
approved a 40% funding increase for the DCVB (from 25% to 35% of bed tax revenue
collected) to be used for sales and marketing campaigns for the City. Funding for 2016 was
adjusted for the DCVB to 35 %, and the decrease in funding to the Hotel /Motel Tax Fund to
65 %. For 2016, $765,000 was budgeted for remittance to the DCVB. To date, more than
Memo re. (Amended) Ord. 54 -16 — Amending Annual Appropriations for 2016
December 1, 2016
Page 6of6
$956,300 has been remitted, and the City has expended 125% of the 2016 budget for the
DCVB. One additional remittance in December will be made prior to year -end.
Section 2-6 25 requests funding in the Agency Funds for sewer tap paybacks, refund for
Park /CRC deposits, refunds for Washington Township, and refunds to OU's Tantrum Theater.
The Agency Funds are used to account for the assets held for distribution by the City as an
agent for another entity for which the City has custodial responsibility. For this reason, the
Agency 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. Therefore, supplemental amounts are
requested as shown in the accompanying ordinance. All payments made from the accounts
within the Agency Fund have revenue to offset the expenses with no net impact to the City's
financial balance.
Initiating Department (Sections 24, 25, : Department of Finance
Sections 26 and 27 authorize the Director of Finance to advance funds from the General and
Capital Improvement Tax Fund to the various TIF funds (Section 26) and repay any outstanding
advances as revenues become available (Section 27). Advances are not required to be
budgeted per the Auditor of State. As a result, in the past, the advancement of funds from one
fund to another has been completed by the Director of Finance without specific Council
authorization. However, during the 2015 financial audit, it was recommended that the Director
of Finance obtain acknowledgement from City Council of the advances that were to be made.
In order to avoid this in the future, the 2017 appropriation ordinance includes funding for the
anticipated advances that will need to be made during the year. This appropriates the funding
for the advances (which is not required) but accomplishes the acknowledgement by City Council
that the advances are expected to occur.
Recommendation
Staff has made a concerted effort to bring forward to City Council the accounts that need
additional appropriations before year -end. Every effort was made to comply with City Council's
request for two public readings with regard to appropriation ordinances and the desire to hold
emergency legislation to a minimum. As year -end approaches, and in order to be in compliance
with Ohio Revised Code and not have any line item accounts shown in the negative, it may
become necessary for this ordinance to be amended prior to the December 5 meeting.
Staff recommends passage of Ordinance 54 -16 (Amended) at the second reading /public
hearing on December 5, 2016.