Ordinance 072-19RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO Form 62205
Ordinance No. 72'19 (Amended) Passed
AN ORDINANCE AMENDING THE ANNUAL APPROPRIATIONS
FOR THE FISCAL YEAR ENDING DECEMBER 31, 2019
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,TH REFORE, 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 balance in the General
Fund the amount of $15,681,200 as follows:
City Manager Miscellaneous
10110190-714006 Workers' Compensation $ 100,000
Office of the Director of Development
10110710-701101
Salaries/Wages
$
41000
10110710-701201
Employee Benefits
$
11000
Economic Development
10110740-751010
Economic Development Incentives
$
76,200
Advance
10197290-742623
Advance to Sewer Fund (Debt)
$
11500,000
Advance
10197290-742404
Advance to Capital Improvements Construction
Fund (Debt)
$
14,000,000
Section 2. There shall be appropriated from the unappropriated balance in the Accrued
Leave Reserve Fund the total amount of $145,000. Of that amount, $125,000 is to be
allocated to account 26210210-701205 for accrued leave, and $20,000 is to be allocated
to account 26210210-701201 for employee benefits on accrued leave pay -outs.
Section 3. There shall be appropriated from the unappropriated balance in the
General Obligation Debt Service Fund and the Economic Development Bond Retirement
Fund the following amounts in order to make the second half debt payments for 2019
whole:
31090290-763005 Interest —Land $ 26,000
31190290-763005 Interest —Land $ 1
Section 4. There shall be appropriated from the unappropriated balance in the Capital
Improvements Construction Fund the amount of $5,000,000 to account 40480430-
735005 for the Riverside Crossing Park construction project (GR133).
Section S. There shall be appropriated from the unappropriated balance in the Upper
Metro Place TIF Fund the amount of $1,120,000 to account 43280320-735004 for the
expenditure related to the construction of the I270/US33 interchange project, SIB Loan
(ET141).
RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO Form 6220S
�{ �jin�acc,n�2-19 (Amended) Passed
Section 6. There shall be appropriated in the unappropriated balance in the Emerald
Parkway Phase 8 TIF Fund the total amount of $250,000 to account 44180320-735004
for the Bright Road Cul -De -Sac project (ET17T).
Section 7. With regard to County Auditor deductions (fees) per the biannual real estate
apportionment the following appropriations be made:
Bridge Park Block Z
46810290-711001 County Auditor Deductions $ 390
Bridge Park Incentive District
47410290-711001 County Auditor Deductions 409
Section 8. There shall be appropriated from the unappropriated balance in the following
Funds the total amount of $41,883 for contractual obligations.
Bridge Park Block Z
46810290-719006 Contractual Obligations $ 34,014
BP Incentive District
47410290-719006 Contractual Obligations 7 869
Section 9. There shall be appropriated from the unappropriated balance of the Water
and Sewer Funds the total amount of $233,060. Of that amount, $111,510 be allocated
to the Water Fund in account 61030330-713005, and $121,550 be allocated to the Sewer
Fund in account 62030320-713005 for reimbursements of capacity charges.
Section 10. There shall be appropriated from the unappropriated balance in the Sewer
Fund the total amount of $346,600 to be allocated to account 62080320-735008 for the
Deer Run Sewer Upsizing project (ES179).
Section 11. A_ency Funds:
There shall be appropriated from the unappropriated balance in the Agency Funds the
total amount of $501,000.
9 Y
• Of that total, $101,500 is to be allocated to account 80310210-755004 for
unclaimed funds — tax refunds;
• $191,000 to be allocated to account 80510210-735005 for conditional occupancy;
•$21500 toWashington
be allocated to account 80510210-755012 for refunds to Washin ton
Township;
g
• $10,000 to be allocated to account 80510210-755007 for commercial 3% refunds
to the City of Columbus;
• $7,000 to be allocated to account 80510210-755005 for park pavilion and shelter
deposits and DCRC deposits, and
• $170,000 to be allocated to account 80510210-711004 for sewer tap pY
a backs.
Section 12. There shall be appropriated from the unappropriated balance in the Central
Ohio Interoperable Radio System (COIRS) Fund account 80710210-731000 the amount
of $250,000 for a replacement shelter building at the Hard Road tower site.
Section 13. This ordinance shall take effect and be in force in accordance with Section
4.04(a) of the Dublin Revised Charter.
RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO
�IinanceN72-19 (Amended)
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ATTEST:
�-{j'(/Z--�Gerk of Council
Form 6220S
City of Dublin
Office of the City Manager
5200 Emerald Parkway • Dublin, OH 43017-1090
Phone: 614-410-4400 • Fax: 614-410-4490
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: November 26, 2019
Initiated By: Matthew L. Stiffler, Interim Director of Finance
Melody Kennedy, Budget Manager
Re: Ordinance No. 72-19 (Amended) — Amending the Annual
Appropriations for Fiscal Year Ending December 31, 2019
Memo
Background
Ordinance No. 72-19 amends the annual appropriations for the fiscal year ending December 31, 2019
in various funds to provide sufficient funding in certain budget accounts. The first reading of this
Ordinance was on November 18, 2019. Since that date, it has come to our attention that the funding
request for the Accrued Leave Reserve Fund needs to be increased from $95,000 to $145,000.
Subsequently, Ordinance No. 72-19 has been amended in the additional amount of $50,000.
Section 2 now requests funding authorization requests of $145,000 for the Accrued Leave Reserve
Fund. This Fund, established by the Ohio Revised Code provides for pay -outs to employees at
termination of service contingent on eligibility for retirement or departure, minimum years of service
and any minimum sick leave balance requirements. The Accrued Leave Reserve Fund is funded
through contributions of a percentage of full-time salaries.
As was stated during the first reading of this Ordinance on November 4th, the pay -outs for 2019 have
increased to a point that additional funding is necessary in order to provide pay -outs that may occur
through year-end. Through November 20, 2019, funding included pay -outs for twenty-six (26)
employees including six (6) Directors in 2019. As of today's date, there have been twenty-seven (27)
employee pay -outs, plus three additional resignations/retirements that have yet to be paid -out that
were either not certain, or unknown at the writing of the original Ordinance.
one unexpected staff resignation;
one Police Officer retirement;
one staff retirement date was previously listed as being a 2020 pay -out. That date has since
been moved to a 2019 pay -out date.
Additionally, there is still a window of time remaining in 2019 for pay -outs for resignations and/or
retirements that are currently unknown. The Accrued Leave Fund must have sufficient budgeted
appropriations to accommodate any staff departures that may occur during that time.
Recommendation
Staff recommends City Council approval of Ordinance 72-19 (Amended), amending the Annual
Appropriations for the Fiscal Year Ending December 31, 2019, at the second reading and public
hearing of the Ordinance on December 2, 2019.
City of Dublin Ohio
Memo -Ordinance 7219
(Amended) Amending the Annual Appropriations for Fiscal year Ending December
31, 2019
Exhibit A
(1)
(1)
(2)
(3)
Supplemental
Budgeted
Beginning
Appropriations
Estimated
Revenues
Ending Cash
Cash Balance
Request Per
Expenditures
Encumbrances
Remaining as
Balance After
01
asof
01
Remaining as
Remaining as
of
Supplemental
Section Fund
Fund Description 11/04/2019
(Amended)
of11/20/2019
ofll/04/2019
11/04/2019
Appropriations
2 262 Accrued Leave Fund a 4 162312 4 145.000 4 6.958 4 - 4 - 4 10 354
NOTES:
(1) Assumes all budgeted appropna0ons/encumbrances for 2019 are expended.
(2) Assumes all budgeted revenues for 2019 are collected.
(3)-Fsfima@s ending cash balance without further adjustments In expenditures or revenues for 2019
City of Dublin
Office of the City Manager
5200 Emerald Parkway • Dublin, OH 43017-1090
Phone: 614-410-4400 • Fax: 614-410-4490
To: Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: November 26, 2019
Initiated By: Matthew L. Stiffler, Interim Director of Finance
Re: Ordinance No. 72-19 (Amended) — Amending the Annual
Appropriations for Fiscal Year Ending December 31, 2019
Memo
Background
During the first hearing of this ordinance on November 18th, Council raised questions regarding
the advances appropriated in the ordinance and how they will impact the General Fund Balance
policy.
The General Fund Balance Policy requires "the annual appropriations shall be adjusted to ensure
that the estimated year-end General Fund balance is no less than 50% of the budgeted General
Fund expenditures." It specifies that it will be calculated "by taking the budget year's projected
beginning fund balance less appropriations plus anticipated revenue." It also requires "any
amendments to the appropriations approved by City Council as part of the annual budget
process must comply with the restrictions established in this Policy."
The following table details this calculation for 2019 and the beginning of 2020:
Month
Fund
Balance
General Fund
Expenditures
Fund
Ballance
/o
Notes
January
$56,659,075
$74,384,555
76.2%
2019 budgeted GF appropriations are $74,384,555
February
$58,789,449
$74,384,555
79.0%
March
$56,208,288
$74,843,389
75.1%
Ql supplemental increases GF appropriations b $458,834
April
$56,768,150
$74,384,555
76.3%
May
$57,080,828
$74,843,389
76.3%
June
$59,167,735
$74,884,789
79.0%
Q2 supplemental increases GF appropriations b $41,400
Jul
$58,915,080
$74,884,789
78.7%
August
$57,261,585
$74,884,789
76.5%
September
$60,361,123
$74,884,789
80.6%
October
$63,302,794
$75,164,789
84.2%
Q3 supplemental increases GF appropriations b $280,000
November*
$62,326,224
$75,164,789
82.9%
Fund balance is 2019 YTD, GF expenditures are budget
December*
$46,826,224
$75,345,989
62.1%
Advances reduce fund balance by $15.5 million
Q4 supplemental increases GF appropriations $181,200
Note: GF expenditures will be updated from budget to
actual after year end - likely reducing this amount
Januar *
$46,,3
budgeted GF appropriations are $85,238,765
0.5
Februar *
$62
$85,238765
73.1
%
million n advances repaid with bond rocee26,224
$15ds
* Estimated
Ordinance 72-19 - Amending the Annual Appropriations for Fiscal Year Ending December 31, 2019
November 26, 2019
The policy does not specify a period for the repayment of advances from bond proceeds to
occur. Staff expects to issue bonds in early 2020 for the advances related to the projects
specified in this ordinance as well as the capital projects outlined in the 2020-2024 CIP as being
debt funding in 2020 including $6.0 million for the Dublin Community North Pool.
Finally, there were some questions about how the advances will affect the excess fund balance
transfer outlined in the General Fund Balance Policy. Due to the $15.5 million in advances
contained in Ordinance 72-19, the estimated General Fund balance at the end of 2019 will be
62.1% and the Director of Finance will not bring forward a transfer of funds under this policy.
Absent these advances, the fund balance would likely have exceeded the 75% threshold
requiring the Director of Finance to transfer 25% of this excess to the Capital Improvement Tax
Fund. Based on the YTD fund balance and the budgeted GF expenditures the estimated transfer
would have been $1.4 million. It is important to note that the 2020-2024 CIP did not anticipate
any revenue related to a transfer pursuant to the excess fund balance provision.
As Council is aware, the 2020 Operating Budget contains a transfer for $6.5 million from the
General Fund to the Capital Improvements Tax Fund for the Shier Rings Road realignment
project. Therefore, it is likely that if the advances had not been necessary and the transfer of
$1.4 million was required and subsequently approved it would be offset in full or in part by a
reduction in the transfer required to complete this project. Typically, this would not be the case,
as the City generally does not have transfers from the General Fund to the Capital Improvement
Tax Fund programmed into the operating budget.
Recommendation
Information only.
2