Ordinance 36-23RECORD OF ORDINANCES
Dayton Legal Blank, Inc. Form No. 30043
Ordinance No. 36-23 Passed __,20
AMENDING THE ANNUAL APPROPRIATIONS FOR THE FISCAL
YEAR ENDING DECEMBER 31, 2023
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 unappropriated balance in the Capital Improvements Tax
Fund the total amount of $2,270,000 for a project:
Transportation & Mobility Projects
40180311-736000 Capital Improvements $ (2,270,000)
Section 2. There shall be appropriated from the unappropriated balance in the Capital
Improvements Tax Fund the total amount of $5,935,000 for projects:
Transportation & Mobility Projects
40180320-735006 Capital Improvements $ 4,500,000
40180311-735006 Capital Improvements $ 600,000
40180890-734001 Capital Improvements $ 50,000
40180430-735005 Capital Improvements $ 385,000
40180320-735004 Capital Improvements $ 400,000
Section 3. There shall be appropriated from the General Fund an increase of
$250,000:
General Fund
10110190-713004 Other Professional Services $ 250,000
Section 4. There shall be appropriated from the General Fund an advance to the
Capital Improvements Constructions Fund an increase of $2,400,000 for a project:
General Fund
10180190-735001 $ 600,000
10197290-742404 $ 1,800,000
Section 5. There shall be appropriated to the Capital Improvements Constructions
Fund an increase of $1,400,000 for a project:
Transportation & Mobility Projects
40480750-735004 Capital Improvements $ 900,000
Section 6. There shall be an increase of $11,000,000 in advances in Capital
Improvements Construction to the General Fund:
Capital Improvements Construction Fund
40497290-742000 Advances Expense $ 11,000,000
RECORD OF ORDINANCES
Dayton Legal Blank, Inc. . Form No. 30043
Ordinance No. 36-23 Passed , 20
Section 7. There shall be funding unappropriated from the Pool Fund Capital Outlay
Recreation to be reappropriated to the Pool Fund Leisure Activities Recreation in the
total amount of $67,000 for personal services:
Pool Fund
22680440-731000 Furniture/Equipment $ (67,000)
22640440-701104 Other Wages $ 67,000
Section 8. There shall be funding unappropriated from the General Fund to be
reappropriated to the Recreation Fund in the total amount of $125,000 for personal
services:
General Fund
10140430-701104 Other Wages $ (125,000)
Recreation Fund
22540441-701104 Other Wages $ 125,000
Section 9. There shall be funding unappropriated from the Recreation Fund DCRC
Operations to be reappropriated to the Recreation Fund Recreation Services in the total
amount of $70,000 for personal services:
Recreation Fund
22540441-734003 Sports and Recreation Equipment $ (70,000)
Recreation Fund
22540440-701104 Other Wages $ 70,000
Section 10. There shall be funding unappropriated from the General Fund Horticulture
to be reappropriated to the Cemetery Fund in the total amount of $24,000 for personal
services:
General Fund
10140433-701104 Other Wages $ (24,000)
Cemetery Fund
26160432-701104 Other Wages $ 24,000
Section 11. This ordinance shall take effect and be in force in accordance with Section
4.04(a) of the Dublin Revised Charter.
noe wan > day of Seplecbe , 2023.
Vice Mayor — Presiding Officer
bed. OL dt U Clerk/of Coun
To: Members of Dublin City Council
From: Megan D. O’Callaghan, P.E., City Manager
Date: September 5, 2023
Initiated By: Matthew L. Stiffler, Chief Financial Officer/Director of Finance
Jaime Hoffman, Director of Finance Operations
Meghan Murray, Budget Manager
Re: Ordinance 36-23 – Amending the Annual Appropriations for Fiscal Year Ending
December 31, 2023 (Q3)
Summary
Ordinance 36-23 amends the annual appropriations for the fiscal year ending December 31, 2023 to provide
supplemental funding in certain budget accounts for the third quarter of 2023. The following sections
provide descriptions of the appropriations contained within each section of the Ordinance and the reason
for the request.
Section 1 requests $2,270,000 in funding be unappropriated from the Capital Improvement Projects Fund
for Transportation – Bridges and Culverts. This funding is not necessary in 2023 as the design for the Tuller
Road to Emerald Parkway over 270 Crossing project was funded in the proposed 2024-2028 Capital
Improvements Plan to occur in 2024.
Initiating Department: Engineering (Section 1)
Section 2 requests $5,935,000 in funding appropriations for a project in the Capital Improvements Tax
Fund, which is being funded through unencumbered unallocated available fund balance.
• Hyland Croy Corridor Improvements – Post Road to Park Mill Drive
This project request of $2,000,000 is for project ST23C06 Hyland-Croy Road Corridor
Improvements - Post Road to Park Mill Drive. The 2023-2027 Capital Improvements Program
included funding in 2023 of $1,530,000 for construction of the improvements based on a
programming level estimate. Design of the project began in the second half of 2022. The bid
received for the project construction is $3,511,541.25. Pursuant to the project funding
agreement between the City and Union County, the City of Dublin will sign and administer
the contract. The funding provided in the 2023-2027 Capital Improvements Plan had Union
County signing and administering the contract. This increase in appropriations will have
offsetting additional revenues for the project provided by Union County. As specified in the
agreement, Union County will provide all funding above and beyond Dublin’s Contribution of
the construction costs. Dublin’s contribution is calculated to be $1,116,892.00 based on the
bid received.
• South High Utility Burial
This project request of $2,500,000 is for project ET227 - South High Street Utility Burial. The
2022-2026 Capital Improvements Plan and Ordinance 19-22 increased the allocation in 2022
for this project to $3.6 million of which only $342,000 was encumbered in 2022. The
requested funds were included in the carryover list for appropriation in 2023 when needed.
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017-1090
Phone: 614.410.4400 • Fax: 614.410.4490 Memo
Ordinance 36-23 – Amending the Annual Appropriations for Fiscal Year Ending December 31, 2023
Page 2
Several contracts for phase 1 of the project were not executed until 2023 due to delays in
relocation agreements with AEP and communication providers. These contracts encumbered
in 2023 totaled $3,033,388.04. The phase 1 electric conversion contract, $447,094.00, was
not executed until the aforementioned agreements were in place. Several payments for
phase 1 project related easements were also processed in 2023 due to a longer negotiation
process which totaled $34,910.00 and were encumbered in 2023.
The 2023-2027 Capital Improvements Program included funding in 2023 of $2,210,000 for
construction of the Phase 2 improvements. Design of the phase 2 project began in 2022,
with acquisitions related to the phase 2 project occurring in the second half of 2023 and
estimated to be $150,000. Remaining phase 2 project costs are budgeted in the 2024-2028
Capital Improvements Program to occur in 2024. This request will appropriate an additional
$2.5 million in funds previously planned for phase 1 in 2022 allowing the remaining 2023
appropriation to cover the estimated remaining costs in 2023 for that portion of phase 2 of
the project.
• Annual Vehicular Bridge Maintenance
This project request of $600,000 is for project BC23M04 - Annual Vehicular Bridge
Maintenance, Brandonway over North Fork Indian Run. The 2023-2027 Capital
Improvements Program included funding in 2023 of $1,025,000 for construction of the
improvements based on a programming level estimate. Design of the bridge replacement
began in the second half of 2022. The current project construction estimate is $1,537,000
with 75% design plans. Minor additions have been made to the project from the initial project
scope as required for the project. In depth hydraulic analysis was required of North Fork
Indian Run to ensure the structure would not impact the flood plain. The proposed bridge is
wider than the existing structure to allow pedestrian facilities on both sides of Brandonway
Drive connecting with existing pedestrian facility extensions adjacent to the structure. The
current engineer’s estimate is $1,537,000, which is $512,000 more than the $1,025,000
budgeted in 2023. This request provides additional funding for the project and a small
contingency recognizing the current volatile market conditions for construction projects.
• Speed Safety Cameras
Pursuant to the recently approved Speed Management Program, staff is requesting $50,000
for the purchase of speed safety cameras with a post and anchor system. One set of speed
safety cameras will be purchased with these funds along with a pole and anchor system.
Spare posts and anchors will be purchased in anticipation of using the system in multiple
locations, along with maintenance needs.
• Kiwanis Park
The 2022-2026 Capital Improvements Plan included an appropriation for this project in 2022
of $400,000, of which only $50,000 was encumbered in 2022. The requested funds were
included in the carryover list for appropriation in 2023 when needed. This project request of
$385,000 includes selective site clearing, minor grading at boardwalk piers, earth / rock
spoils removal, concrete landings at the ends of new boardwalks, asphalt path modifications
at boardwalks, pressure treated wood boardwalks (add alternative using composite decking
on all new boardwalks), diamond pier footings for boardwalks, handrail sections, and site
restoration. The City will also be adding some informational / educational signage to inform
visitors of the special Ornithology (“Birding”) opportunities in the park.
Ordinance 36-23 – Amending the Annual Appropriations for Fiscal Year Ending December 31, 2023
Page 3
• Preliminary Engineering
This project request of $400,000 is for preliminary engineering and associated project costs
of future water and sanitary sewer utility extension projects associated with the Public Water
Utility and Sanitary Sewer Utility Extensions to Existing Developed Property Policy (Policy).
This project will provide updated cost estimates for future water and sanitary sewer utility
extensions, which will allow the City to better plan for implementation of the Policy in future
capital improvement plans. This project was included in the Proposed 2024-2028 Capital
Improvements Plan to occur in 2024. Funding is being requested at this time to allow the
work to proceed as soon as possible. The purpose of the Public Water Utility and Sanitary
Sewer Utility Extensions to Existing Developed Property Policy is to establish an equitable,
documented, uniform and systematic mechanism by which the City of Dublin can plan and
extend its public water and/or sanitary sewer utility services to those developed areas not
currently served.
Initiating Department: Public Works – Parks & Recreation, Transportation and Mobility, and Engineering
(Section 2)
Section 3 requests $250,000 in appropriations relating to the auction of real properties located along North
Riverview Street. This auction was authorized by Ordinance 24-23. This appropriation is necessary because,
though the City will not be directly expending any funds related to this sale, the Auditor of State requires
the buyer’s premium paid to the auctioneer by the buyer be recorded as an expense of the City related to
this transaction. The amount of this appropriation is over twice the reserve price premium amount. Should
the appropriation need to be increased an amendment will be forthcoming at the second hearing.
Below is an article written by an auctioneer that articulates why the premium should be considered as a
transaction of the seller.
“First, the property being sold belongs to the seller and not the auctioneer. The buyer’s premium is
merely part of the purchase money paid by the buyer for the property, so it can belong only to the
seller. There is no consideration passing from an auctioneer to a buyer that would entitle the
auctioneer to receive any part of this payment. An auctioneer’s receipt of any compensation from
an auction, including any portion of the buyer’s premium, comes solely in the form of selling
commission or cost reimbursement paid by the seller and as expressly provided by the auction
contract.”
The article goes on to explain that the auctioneer cannot keep the premium without the seller’s consent
and that the payment of the premium should be authorized in the contract as ours does.
Accordingly, the Auditor of State requires the premium be recorded and the City record a revenue and an
expenditure for the same amount related to this component of the transaction. This expenditure should be
appropriated but need not be encumbered. This appropriation will allow the City to comply with the Auditor
of State requirements for recording this transaction.
Initiating Department: Finance (Section 3)
Sections 4 through 6 of this Ordinance contain the appropriations necessary to execute the acquisition
approved in Ordinance 01-23 for parcel 273-009086 from Vivo Living Dublin LLC for the purpose of
constructing a bridge crossing over I-270 and provides for additional funding for demolition. This acquisition
was approved to be debt financed in the 2023-2027 Capital Improvements Plan. The debt issuance
necessary to fund this project will occur later in 2023. Until the funding from that debt issuance is received,
Ordinance 36-23 – Amending the Annual Appropriations for Fiscal Year Ending December 31, 2023
Page 4
the necessary funding for this acquisition will be advanced from the General Fund. The repayment of this
advance is anticipated prior to the end of 2023.
Additionally, because a part of the parcel is not required for the construction of the bridge and may be used
for economic development purposes in the future, it is not eligible to be financed with the public
improvement debt issuance. It can be debt financed using non-tax revenue debt or cash funded. Because
the property could potentially be transferred by the City after the construction of the bridge is completed,
this ordinance appropriates funding from the General Fund to cash finance this component of the
acquisition. This will allow the City to deposit any proceeds from the eventual transfer of the remaining
property back into the General Fund. The estimated proportional cost for this component of the acquisition
is less than $600,000.
Section 4 requests an increase of $2,400,000 in appropriations from the General Fund to execute
Ordinance 01-23. Of this amount $1,800,000 is advance appropriations from the General Fund to the Capital
Improvements Construction Fund and $600,000 will be for land acquisition.
Initiating Department: Finance (Section 4)
Section 5 requests an increase of $900,000 in appropriations in the Capital Improvements Construction
Fund.
Initiating Department: Finance (Section 5)
Section 6 requests an increase of $11,000,000 in advance appropriations in Capital Improvements
Construction Fund.
Initiating Department: Finance (Section 6)
Sections 7 through 10 of this Ordinance reallocate appropriations and are budget neutral with reductions in
some accounts off-setting the increases in other accounts. There were several variables impacting Other
Wages in 2023 that made budgeting these accounts difficult, including wage increases for part-time staff
and the difficulty in hiring part-time staff in 2022. Fortunately, the increases in part-time pay and the
changing labor market created a better staffing situation in 2023. As a result, several of these accounts
need additional funding. In some of these accounts, the additional expenditures have been off-set with
additional revenues being earned by being able to provide additional revenue generating services, such as
the ability to hold additional summer camps as compared to 2022.
In the Other Wages – Park Operations account, the salary increases resulted in the hiring of additional 3-
month seasonal employees as compared to the prior year, but hiring 9-month seasonal employees remained
challenging resulting in the unused appropriations being unappropriated and redistributed below. As the
2024 Operating Budget is being considered staff are evaluating potential changes to the current 9-month
seasonal staffing model moving forward.
Section 7 requests $67,000 in funding be unappropriated from the Pool Fund for Recreation furniture and
equipment and to be appropriated to the Pool Fund for Recreation other wages.
Pool Fund | Other Wages
22680440-731000 Furniture/Equipment $ (67,000)
22640440-701104 Other Wages $ 67,000
Ordinance 36-23 – Amending the Annual Appropriations for Fiscal Year Ending December 31, 2023
Page 5
Initiating Department: Recreation (Section 7)
Section 8 requests $125,000 in funding be unappropriated from General Fund Parks Operations and to be
reappropriated to the Recreation Fund for DCRC other wages.
General Fund | Parks Operations
10140430-701104 Other Wages $ (125,000)
Recreation Fund | DCRC Operations
22540441-701104 Other Wages $ 125,000
Initiating Department: Recreation (Section 8)
Section 9 requests $70,000 in funding be unappropriated from Recreation Fund DCRC Operations other
expenditures and to be reappropriated to the Recreation Fund Recreation Services other wages.
Recreation Fund | DCRC Operations
22540441-734003 Sports and Recreation Equipment $ (70,000)
Recreation Fund | Recreation Services
22540440-701104 Other Wages $ 70,000
Initiating Department: Recreation (Section 9)
Section 10 requests $24,000 in funding be unappropriated from General Fund Horticulture and to be
reappropriated to the Cemetery Fund for other wages.
General Fund | Horticulture
10140433-701104 Other Wages $ (24,000)
Cemetery Fund | Cemetery
26160432-701104 Other Wages $ 24,000
Initiating Department: Recreation (Section 10)
Recommendation
Staff recommends City Council approval of Ordinance 36-23, amending the Annual Appropriations for the
Fiscal Year Ending December 31, 2023, at the second reading and public hearing of the Ordinance on
September 25, 2023.
Ord. Section Q3 Fund Fund DescriptionBeginning Cash Balance as of 1/1/2023Supplemental Appropriations Request (Q1) Ord No. 10-23Supplemental Appropriations Request (Q2) Ord No. XX-23Supplemental Appropriations Request (Q3) Ord No. XX-23 Budgeted Appropriations Encumbrances as of 1/1/2023Budgeted Revenues Increases/ Reduction of Budgeted RevenuesEnding Cash Balance After Supplemental Appropriations as of 3, 4, 8, 10 101 General Fund $63,842,013 $100,000 $7,100,000 $2,151,000 $92,022,875 $7,242,765 $78,208,910 $11,000,000 $44,434,283 8,9 225 Recreation Fund $2,240,622 $0 $0 $125,000 $7,845,895 $578,060 $7,193,875 $0 $885,543 7 226 Pool Fund $275,106 $0 $0 $0 $1,184,275 $44,382 $1,120,000 $0 $166,449 10 261 Cemetery Fund $170,111 $0 $0 $70,000 $199,055 $4,268 $182,000 $24,000 $102,788 5, 6 404 Capital Improvements Construction Fund $2,704,463 $1,000,000 $0 $11,900,000 $10,107,500 $180,985 $10,105,000 $11,000,000 $620,977 1, 2 401 Capital Improvements Tax Fund $45,194,025 $260,000 $10,155,000 $3,665,000 $48,429,345 $23,289,612 $46,821,115 $0 $6,216,183 Total Supplemental Appropriations Requested$17,911,000 (3) - Estimates ending cash balance without further adjustments in expenditures or revenues for 2023.City of Dublin, OhioExhibit ANOTES:(1) - Assumes all budgeted appropriations/encumbrances for 2023 are expended.(2) - Assumes all budgeted revenues for 2023 are collected.