Ordinance 24-21 -
To:
Members of Dublin City Council
From: Dana L. McDaniel, City Manager
Date: June 8, 2021
Initiated By: Matthew L. Stiffler, Director of Finance
Rosa Ocheltree, Deputy Director of Finance
Melody Kennedy, Budget Manager
Re: Ordinance No. 24-21 – Amending the Annual Appropriations for Fiscal Year
Ending December 31, 2021 (Q2)
Background
Ordinance 24-21 amends the annual appropriations for the fiscal year ending December 31, 2021
to provide supplemental funding in certain budget accounts for the second quarter of 2021.
The following sections provide descriptions of the appropriations contained within each section of
the Ordinance, and the reason for the request:
Section 1 requests funding authorization in the total amount of $258,480 in the General Fund.
• $24,175 is requested to cover 2020 Beautify Your Neighborhood Grants. Due to timing
issues with a staff resignation in the Finance Department, the encumbrance was not
completed prior to year-end.
• $34,305 is requested for a Building Standards refund. The refund is reimbursable due to
withdrawal of a building permit application by Crawford Howing LTD for a parking garage
and artist’s studio project that was to be located at 4455 Bridge Park Ave.
• $200,000 for an additional operating transfer is requested from the General Fund to the
Municipal Pool Fund per discussion during City Council’s April 12, 2021 meeting. A memo
dated March 23, 2021 was prepared by the Director of Finance, the Director of Parks &
Recreation, and the Recreation Services Administrator to detail possible budget and
financial impacts for the outdoor pool operations this summer. As City Council is aware,
the 2021 Operating Budget revenues and expenditures related to the outdoor pool
operations were budgeted at historically average levels. At the time of preparation of the
2021 Operating Budget, staff discussed the possible need to revise revenue and
expenditure estimates due to impacts of COVID-19, and the on-going health restrictions for
summer 2021. After analysis, it was determined that an additional transfer to the Municipal
Pool Fund may be necessary and that it be included in the next supplemental appropriation
ordinance for consideration.
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
Phone: 614-410-4400 • Fax: 614-410-4490 Memo
Memo re. Amending Annual Appropriations for Fiscal Year ending December 31, 2021
June 8, 2021
Page 2 of 5
Initiating Department: Finance, Building Standards, and Parks & Recreation (Section 1)
Section 2 requests funding authorization in both the General Fund and the Special Revenue Fund
for a modification of account numbers in the MUNIS accounting software system for the
Transportation and Mobility Division accounts. At the time of adoption of the 2021 Operating
Budget, the newly organized division of Transportation and Mobility was under the direction of the
Deputy City Manager/Chief Operating Officer and was coded as such in the accounting system. In
the City Manager’s e-mail dated December 8, 2020, Dana McDaniel gave notification that as of
February 1, 2021 the Transportation and Mobility Division would be transferred to the direction of
the Deputy City Manager/Chief Finance and Development Officer. This modification requires a
change in MUNIS accounting ledger account numbers.
A similar request appeared in the Q1 supplemental appropriations for payroll and operating
accounts, however the accounts in this request are utility and maintenance accounts for street
lights and outdoor warning sirens. At the time of the Q1 requests, it was uncertain if these
accounts would need an account number change. All approved funding from the 2021 Operating
Budget for the Transportation and Mobility Division will be transferred into the new accounts, with
no financial impact to the overall budget amounts.
Section 3 requests funding authorization in the Hotel/Motel
Tax Fund in the amount of $116,000. During the Finance
Committee Meeting held on May 25, 2021, the Committee
heard a presentation from the City’s Finance Director as well
as the President & CEO of the Convention and Visitor’s
Bureau, known as Visit Dublin Ohio (VDO), about how the VDO has supported Dublin’s Hospitality
Industry and local economy during the pandemic. Financial support was provided to the VDO in
the first half of 2021 with the assurance of reevaluating the organizations needs for the second
half of 2021. Based on the presentation and subsequent discussion during the meeting, the
Committee agreed to send a recommendation to City Council to allocate $116,000 to the VDO to
be included in the Q2 supplemental appropriations request.
Section 4 requests funding authorization for advances for the current phase of the Riverside
Crossing Park construction project. The advance will be made from the General Fund to the Bridge
Street Fund for tracking purposes. The actual contract for construction with Turner Construction
Company will be expended from the Capital Construction Fund, and may be repaid by debt
issuance.
Initiating Department: Finance (Sections 2, 3 and 4)
Section 5 requests appropriation of funding in the amount of $100,000 to be allocated for
Worker’s Compensation claims. The General Fund will transfer $100,000 in funding to the
Worker’s Compensation Fund where it will be expended as necessary in order to cover some
significant claims for injuries that have occurred. The City’s Risk Manager is monitoring these
claims closely. City Council will be informed if additional funding adjustments are needed as the
year progresses.
Initiating Department: Human Resources (Section 5)
Memo re. Amending Annual Appropriations for Fiscal Year ending December 31, 2021
June 8, 2021
Page 3 of 5
Section 6 requests appropriation of funding in the Capital Improvements Tax Fund of $151,000
for the Dublin Chamber of Commerce building renovation project (located at 129 S. High Street).
Per the rental agreement approved in March 2020 (Ordinance No. 34-19), Dublin and the Chamber
agreed to make certain improvements to the building and to share costs of such improvements.
Funding was appropriated in 2020 in the amount of $320,000 for the project, but remained un-
spent as of year-end 2020. Ordinance 06-21 approved by City Council in March 2021 re-
appropriated that funding. In May 2021, Resolution 32-21 was approved by City Council approving
the $471,000 bid for construction submitted by Miles-McClellan Construction Company. The first
phase of the project includes alterations and updates to the Chamber suite, public meeting room,
community meeting room with kitchen, compliant public restrooms, and renovated and updated
building entrance and interior hallway areas. Pursuant to the lease, the City’s total contribution to
this project is determined to be $394,740, with the Chamber’s total contribution to be $76,360 plus
the cost of furnishings (which are estimated to be $75,000). Pursuant to the provisions of the
lease, the Chamber will remit their share of the total project cost ($76,360) to the City prior to the
City Entering into the construction contract. Due to this financial arrangement, the City will need
the full amount of $471,000 appropriated.
$320,000 – appropriated in Ordinance 06-21 (Q1)
$151,000 – appropriation requested in this Ordinance (Q2)
$471,000 – total construction cost per contract
$( 76,360) – reimbursement to the City from the Chamber
$394,740 – City’s contribution
Construction of this project is anticipated to commence in June 2021.
Initiating Department: Finance, and Facilities Management (Section 6)
Section 7 requests funding appropriation in the Tartan West TIF Fund in the amount of
$1,500,000 per Ordinance 25-17 which modified the original Tax Increment Financing (TIF)
Agreement. On March 15, 2004, the City approved Ordinance 09-04 which established the Tartan
West TIF District and authorized the creation of the Tartan West Tax Increment Equivalent Fund.
That Ordinance also authorized the TIF Agreement, and an Infrastructure Agreement between the
City and the Tartan Development Company (West), LLC (the Developer). The Agreement specified
Category A, Category B, and Category C projects to be constructed, and by which party. All public
improvements outlined in each of the three categories are to be funded through revenue received
from the service payments generated within the Tartan West TIF. Calendar year 2021 is the first
year that the Developer will receive reimbursement for Category C expenditures under the
Infrastructure Agreement, thus necessitating the appropriation requested.
Initiating Department: Finance (Section 7)
Section 8 requests funding appropriation in the Tuller TIF Fund in the amount of $10,000 to
cover Addendum #1 of the Tuller Road to Emerald Parkway Bridge Alternative and Location Study
as approved in the 2021-2025 Capital Improvements Program. Addendum #1 adds intersection
and tube counts at five additional locations not specified in the original contract. The original
budget amount was $150,000. The professional services contract is with American Structurepoint
Inc.
Memo re. Amending Annual Appropriations for Fiscal Year ending December 31, 2021
June 8, 2021
Page 4 of 5
Initiating Department: Engineering (Section 8)
Section 9 requests funding authorization from various Funds for debt transfers. This request is a
re-appropriation of funding previously approved in fiscal year 2020. The Finance staff is
continually monitoring debt service transactions during the year. After analysis, it was found that
several Funds had not transferred all their respective funding to debt service during 2020 to cover
their portion of debt service payments.
Initiating Department: Finance (Section 9)
Section 10 requests funding authorization of $10,000 in the Central Ohio Interoperable Radio
System (COIRS) Fund. As City Council is aware, the COIRS Fund is considered to be one of the
City’s 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. In the case of COIRS, it is optimal for the City’s ledger and the COIRS
operating budget as passed by its governing board to be reconciled. On January 22, 2021, the
COIRS Governing Board approved Resolution 2021-02 amending the budget $10,000 for costs
related to the replacement of the HVAC unit located at one of the COIRS tower sites.
Each payment (or remittance) made has a corresponding revenue source. This appropriation is
requested for reconciliation purposes only and has no financial impact on the City’s budget.
Initiating Department: Safety – Communications (Section 10)
Recommendation
Staff recommends City Council approval of Ordinance 24-21, amending the Annual Appropriations
for the Fiscal Year Ending December 31, 2021, at the second reading and public hearing of the
Ordinance on June 28, 2021.
Amending the Annual Appropriations for Fiscal Year Ending December 31, 2021 (Q2)
Exhibit A