Ordinance 042-17Dayton Legal Blank, Inc.
Ordinance No. 42 -17
RECORD OF ORDINANCES
Form No. 30043
Passed , 20
AN ORDINANCE AMENDING THE ANNUAL APPROPRATIONS
ORDINANCE FOR THE FISCAL YEAR ENDING DECEMBER 31, 2017
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 be appropriated from the unappropriated balance in the General Fund the
amount of $22,929,500 as follows:
Building Standards
10120730- 712004
10120730 - 712003
Parks Operations
10180430- 735001
ArivanrPc
10197290- 742404
10197290- 742701
Building Inspection Services
Plan Review
Land and Land Improvements
Advance to Capital Construction
Advance to Employee Self Insurance
$ 75,000
$ 154,000
111
$22,237,500
$ 450,000
Section 2. There be appropriated from the unappropriated balance in the Hotel /Motel
Tax Fund the total amount of $66,700. Of that amount, $200 is to be allocated to account
23240210- 713005 for additional miscellaneous contractual services; $66,500 to account
23240410 - 751003 for art projects by artists Ikuzo Fujiwara, and Walter Herrmann /Christian
Kuharik.
Section 3. There be appropriated from the unappropriated balance in the Law
Enforcement Trust Fund the amount of $18,561.75 to be allocated to account 24250820-
713005 to pay fees to other parties related to the forfeiture of assets seized in the course of
Police investigations.
Section 4. There be appropriated from the unappropriated balance in the Capital
Improvements Tax Fund the total amount of $401,100. Of that amount, $12,000 is to be
allocated to account 40180430 - 735001 for right-of-way acquisition from 84 High Company,
Ltd. (Ordinance 49 -16) for the public purpose of widening N. High Street (ET17D); $380,000
is to be allocated to account 40180610- 732000 for Coffman Park connectivity and power;
and $8,100 is to be allocated to account 40180320 - 735004 for professional services for
Burgess & Niple for the US33/SR161 /Post Road Interchange Plan Update (ET003).
Section S. There be appropriated from the unappropriated balance in the Capital
Improvement Construction Fund the amount of $22,224,570.
$98,000 is to be allocated to account 40480320- 713004 for the GML parking
deck coordinating design and construction with McCarthy Consulting LLC
(ET16K).
$22,126,570 is to be allocated to account 40480320 - 735006 for the Scioto
River Pedestrian Bridge construction project (GR132) with Kokosing
Construction Company, approved per Resolution 22 -17.
Section 6. There be appropriated from the unappropriated balance in the Metro Place
TIF Fund the amount of $22,707,205 allocated to account 43280320- 735004 for
expenditures related to the construction of the I- 270/US33 interchange project (ET141).
Dayton Legal Blank, Inc.
Ordinance No.
42 -17
RECORD OF ORDINANCES
Form No. 30043
Passed Page 2 of 2 , 20
Section 7. There be appropriated from the unappropriated balance in the Kroger Centre
TIF Fund the amount of $97, 238 to be allocated to account 45496290 - 741000 for transfer to
debt service.
Section 8. There be appropriated from the unappropriated balance in the Bridge Street
District TIF Fund the total amount of $1,573,000. Of that amount, $1,537,000 is to be
allocated to account 45710210- 719006 for contractual obligations to Tol les Technical Center
and the Dublin City School District per Ordinances 20 -14 and 45 -14, and $36,000 is to be
allocated to account 45780350- 735002 for an addendum to the Moody Nolan contract for
the Historic District CML. Parking Deck project (ET16K).
Section 9. There be appropriated from the unappropriated balance in the Vrable TIF
Fund the amount of $3,500 to be allocated to account 45810290- 711001 for County Auditor
deductions (fees).
Section 10. There be appropriated from the unappropriated balance in the West
Innovation District TIF Fund the total amount of $6,800. Of that amount, $3,600 is to be
allocated to account 45910290 - 711001 for County Auditor deductions (fees), and $3,200 is
to be allocated to 45980320- 735006 for AEP utility work.
Section 11. There be appropriated from the unappropriated balance in the Tuller TIF the
amount of $1,900,000. Of that amount, $15,000 is to be allocated to account 46180320-
713004 for other professional services related to engineering and design by Evans,
Mechwart, Hambleton & Tilton, Inc. (EMH &T) for John Shields Parkway phase 2 (ET149),
and $1,885,000 is to be allocated to 46180320- 735004 for funding the City's contribution to
the Tuller Flats Development per Ordinance 39 -15.
Section 12. There be appropriated from the unappropriated balance in the Sewer Fund
the amount of $1.19 to be allocated to account 62096290- 741000 for transfer to the Sewer
Construction Fund.
Section 13. There be appropriated from the unappropriated balance in the Agency Fund
(a fund to account for assets held by the City as an agent) the total amount of $130,500. Of
that amount, $100,000 to be allocated to account 80510210 - 755005 for conditional
occupancy refunds; $30,000 is to be allocated to account 80510210 - 755014 for remittance
of fees for school programs; and $500 is to be allocated to account 80510210 - 755015 for
remittance of a vendor bond for seasonal business.
Section 14. There be appropriated from the unappropriated balance in the COIRS Fund
(a fund to account for assets held by the City as an agent for the Central Ohio Interoperable
Radio System) the amount of $578,475 to be allocated to account 80710210 - 731000 for
equipment purchased from Motorola.
Section 15. This ordinance hall take effect and be in force in accordance with Section
4.04(a),pf the Revised Charter'
Pas ed this�v�d o � , 2017
M4yor — Presiding 0
TTEST:
C � f
Clerk of Council
Office of the City Manager
5200 Emerald Parkway* Dublin, OH 43017-1090
Phone: 614.410.4400 * Fax,*. 614.410.4490
ity of Dubl*n
Cit
To,: Members of Dublin City Council
Dana L. McDaniel, City Manag
Fromm e,,,r 11! .11"� '41-'Ilee
Date,* July 27, 2017
Inolti"ated By: Angel L. Mumma, Director of Finance
David J. Gaines I
I , Deputy Director of Finanot
Melody Kennedy, Budget Manager
Re.: Ordinance No. 42 -17 - Amending the Annual Appropriations for Fiscal Year
Ending December 31, 2017
Ordinance No. 42-17 amends the annual appropriations for the fiscal year ending December 31,
2017 in the General Fund and in various other funds to provide sufficient funding in certain budge"i
accounts.
Also requested in Section 1 is funding authorization for $13,000 in the land and land improvement
account for work to be completed in the cemetery. The funding is necessary for fence and stone
wall repairs ($2,000), headstone repairs ($10,000), and planting of annuals/perennials and trees
.
Section 1 also requests a total of $22,687,500 for advances. Of that amount,, $22,237,500 is
requested for an advance from the General Fund to the Capital Construction Fund for the
construction of the Scioto Pedestrian Bridge. Section 5 also appropriates approximately $22 million
dollars for construction payments for the project from the Capital Construction Fund. This advance
from the General Fund will be repaid when debt proceeds are received in August 2017.
Additionally, $450,000 is requested for an advance to the Employee Self Insurance Fund to cover
health and administrative expenditures of the Fund. This advance will be repaid as the Employee
Self Insurance Fund continues to receive bi-weekly deposits that occur in conjunction with payroll.
InItlatIng Department.- Department of FInance (Sectlon I�F
Section 2 requests 11? in funding authorization in the Hotel/Motel Tax Fund. Of that amount,
$200 is to cover the increase in the cost estimate provided to the City by Dunbar Armored Inc.
The Finance Department uses the armored car service during the City's Irish Festival weekend to
Ord. 42 -17 — Amending Annual Appropriations
July 27, 2017
Page 2 of 4
safeguard bank deposits.
A total of $66,500 is requested for funding art projects. $20,000 is allocated to artists Walter
Herrmann and Christian Kuharik for construction of a sculptural harp created in celebration of 30
years of the Dublin Irish Festival. The ceramic harp (with brass bars as strings) will be installed by
August 4, 2017. $46,500 is requested for the Dublin Arts Council for public art and the
environmental ceramic art exhibition by artist Ikuzo Fujiwara. This includes shipping of the
artwork to and from Japan for the exhibition, and the pieces that are being purchased by the City.
Initiating Departments: Department of Finance, City Manager's Office, and Parks & Recreation -
Events Administration (Section 2)
Section 3 requests $18,561.75 in funding authorization in the Law Enforcement Trust Fund to pay
fees to other parties related to the forfeiture of assets seized in the course of Police investigations.
These fees cover court costs paid to the Franklin County Common Pleas Court, as well as
publication fees and a percentage of seized assets paid to the Franklin County Prosecutor's Office.
These costs are offset by revenue posted to the City's treasury from seizure of assets.
Initiating Departments: Department of Finance, and Po /ice (Section 3)
Section 4 requests $401,100 in funding authorization in the Capital Improvements Tax Fund. Of
that amount, $12,000 is for the acquisition of .004 -acres of right -of -way and .032 -acres of
temporary easement (for a two -year period) from 84 High Company, Ltd., as approved in
Ordinance 49 -16 for the public purpose of widening N. High Street in the downtown Dublin area.
Section 4 also requests funding authorization of $380,000 for the connectivity and power in
Coffman Park, to install permanent power and internet accessibility to the south area of the Park.
$28,000 is for design services, and additional fees of $32,000 for bidding services and construction
(project) overview. $320,000 is needed for construction costs, which also include permanent
lighting for the Park. This project will ensure more stable power and connectivity for the Dublin
Irish Festival, and will save an estimated $20,000 in temporary service costs.
Also requested is funding authorization of $8,100 for professional services for Burgess & Niple
related to the US33 /SR161 /Post Road Interchange Plan Update. The project contract exceeded
the original project budget by more than is being requested. However, there may be savings from
other projects that will cover the difference. Staff is monitoring this account, and will bring
additional funding requests to City Council prior to year -end if necessary.
Initiating Departments: Department of Pub /ic Works and Parks & Recreation - Events
Administration (Section 4)
Section 5 requests funding authorization of $22,224,570 in the Capital Improvements Construction
Fund. Of that amount, $98,000 is for coordination of the design and construction process of the
Historic District CML Parking Deck project with McCarthy Consulting LLC, and $22,126,570 is
funding for the Scioto River Pedestrian Bridge construction with the Kokosing Construction
Company as approved per Resolution 22 -17. The City's Five -Year Capital Improvements Program
included funding of $22,750,000 for this project. Funding for the Scioto River Pedestrian Bridge
will be through issuance of long -term bonds. Prior to bond sale, the funding needed to meet
expenditures will be advanced from the City's General Fund, and the advance will be repaid with
bond proceeds that will be received in August. The General Fund advance is reflected in Section 1
Ord. 42 -17 — Amending Annual Appropriations
July 27, 2017
Page 3 of 4
of the Ordinance and this memo.
Initiating Department: Department of Pub /ic Works (Section 5)
Section 6 requests funding authorization in the Upper Metro Place TIF Fund to pay for the
expenditures for the 270/33 Interchange Project in the amount of $22,707,205. 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- behaifpayments 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 should 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.
Section 7 requests funding authorization to transfer funds from the Kroger Centre TIF Fund to the
Debt Service Fund to pay debt payments for Emerald Parkway. Receipts to the Fund are from
service payments from the Tax Increment Financing MF) District.
Initiating Department: Department of Finance (Sections 6 and 7)
Section 8 requests funding authorization in the Bridge Street District TIF Fund to make the City's
annual payments to the Dublin City School District ($1,500,000) and Tolles Technical Center
($37,000) per the cooperative agreement signed with these entities in 2014 (Ordinances 20 -14
and 45 -14). Per the agreement, these payments will be paid over a 33 -year period in exchange
for the City's ability to establish Tax Incentive Districts, including Tax Incremental Financing
Districts within the Bridge Street District BSD.
Additionally, funding authorization in the Bridge Street TIF Fund is requested for $36,000 to fund
an addendum to the Moody Nolan contract for the Historic District CML Parking Deck project. The
addendum is needed due to the extended schedule for Basic Site Plan submission, including and
coordinating the book drop and the extra preparation and meetings required to coordinate with the
Columbus Metropolitan Library (CML). Additional funding is needed for the completion of the Basic
Site Plan process and the Final Site Plan review.
Initiating Departments: Department of Finance and Department of Public Works (Section 8)
Section 9 requests funding authorization of $3,500 from the Vrable TF Fund to cover the costs of
the County Auditor's deductions for the year. These are fees paid to the County for their work in
preparing and distributing the City's semi - annual property tax apportionment.
Initiating Department: Department of Finance (Section 9)
Section 10 requests funding authorization of $3,600 from the West Innovation District TIF Fund to
cover the costs of County Auditor's deductions for the year.
Ord. 42 -17 — Amending Annual Appropriations
July 27, 2017
Page 4 of 4
Section 10 also requests funding authorization for a $3,200 addendum to the AEP agreement for
work done at Crosby Court to bury the overhead electric lines along SR 161. The appropriation is
necessary to comply with Ohio Revised Code and the way the addendum was posted to the City's
ledger; however, the City contested the invoice since the work performed by AEP was not pre -
approved by the City and exceeded the contract amount. As a result, the City received a $3,200
credit from AEP. Despite the credit, the City's ledger must still reflect the initial outlay.
Section 11 requests funding authorization from the Tuller TIF Fund in the total amount of
$1,900,000. Of that amount, $15,000 is to cover costs associated with EMH &T's work on
engineering and design for John Shields Parkway. $1,885,000 is for funding the City's contribution
to the Tuller Flats Development, specifically for the construction of McCune Avenue, Watson Street
and Deardorf Street, pursuant to Ordinance No. 39 -15. The City's contribution is limited to $2.5
million; however, it is anticipated at this time that the expense will be $1,885,000.
Initiating Departments: Department of Finance and Department of Pub /ic Works (Sections 10 and
11)
Section 12 requests funding authorization for $1.19 from the Sewer Fund for a transfer of funds to
the Sewer Construction Fund in order to close -out the project.
Sections 13 and 14 request funding authorization for the Agency Fund and the COIRS Fund.
These are 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, the Agency Funds and the COIRS
Fund are considered clearing accounts, do not provide measurement of operations, and 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 and
COIRS Fund have revenue to offset the expenses with no net impact to the City's financial balance.
Initiating Department: Department of Finance (sections 12, 13, and 14)
Additionally, upon the recommendation of the City's external auditors, as part of this Ordinance, a
new "Whereas" clause (highlighted in blue ink) has been added. By way of background, the City
transfers money from the Capital Improvement Tax Fund and various TIF funds to one of three
bond retirement funds, where all the City's debt service is paid from. Through the original annual
appropriation ordinance or subsequently through ordinances amending the annual appropriations,
funding has been appropriated in a line item titled "Transfer." However, the auditors have
indicated that approval is actually needed to conduct the transfer; that the appropriation to the
"Transfer" account is not sufficient. Therefore, this new "Whereas" clause has been added to
provide authorization to conduct the transfer if the funds are appropriated. Staff has determined
that it is in the best interest of the City to include this language with every appropriation
ordinance, even if funding for a transfer is not being requested, simply to ensure that it is never
overlooked. The auditors have determined the addition of this clause provides the proper
authorization necessary.
Recommendation
Staff recommends that City Council approve Ordinance 42 -17, amending the Annual Appropriations
for the Fiscal Year Ending December 31, 2017, at the second reading /public hearing on
August 14, 2017.