Columbus Consolidated Government
Council Meeting
November 28, 2017


TO: Mayor and Councilors

SUBJECT: FY17 Final Budget Amendment

INITIATED BY: Finance Department
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Recommendation: Approve an Ordinance amending the budgets for the Fiscal Year 2017 by appropriating amounts in each fund for various operational activities.

Background: The Council has adopted the City’s Annual Operating budget and in special actions has adopted various special purpose budgets. All of these budgets appropriate funding for planned operations. During the course of the year, adjustments become necessary to increase or redistribute funding based on actions of Council, changes in departmental activities and changes in funding sources.

Staff is requesting a budget amendment to appropriate monies needed for various operational activities. As provided in the charter and state law, only Council has the authority to change spending levels. Adjustments are included in this Ordinance to reflect changes needed to complete organizational objectives. These adjustments are necessary to modify budgets to change to the legal level of control at the department level as per O.C.G.A. Chapter 36. Staff is requesting adjustments for operational expenditures like administrative and operating costs for the following funds. In order to keep an accurate record of authorized spending levels and positions, this budget amendment is submitted for Council consideration.

Analysis: The recommended budget adjustments are outlined on the attached tables with the summary tables immediately following the memorandum identifying the amount to be appropriated in each accounting fund. These adjustments change the total spending authority of the designated departments. The appropriation will change the total approved budget of each fund as follows:

HOME Program Fund: The adjustment will adjust the total approved revenue budget of the fund of $2,228,591 by $400,000 to $2,628,591 and will adjust the total approved expenditure budget of the fund of $2,228,591 by $400,000 to $2,628,591.


Multi-Governmental Fund: The adjustment will adjust the total approved revenue budget of the fund of $3,255,366 by $300,105 to $2,955,261 and will adjust the total approved expenditure budget of the fund of $3,446,103 by $300,105 to $3,145,998.
Hotel/Motel Tax Fund: The adjustment will adjust the total approved revenue budget of the fund of $4,880,000 by $10,000 to $4,890,000 and will adjust the total approved expenditure budget of the fund of $4,880,000 by $10,000 to $4,890,000.

Police Forfeiture Fund: The adjustment will not adjust the total approved revenue budget of the fund of $100,000 and will adjust the total approved expenditure budget of the fund of $100,000 by $2,468 to $102,468.

County Drug Abuse Treatment Fund: The adjustment will not adjust the total approved revenue budget of the fund of $68,000 and will adjust the total approved expenditure budget of the fund of $71,209 by $14,000 to $85,209.

Metro Drug Task Force Fund: The adjustment will not adjust the total approved revenue budget of the fund of $100,000 and will adjust the total approved expenditure budget of the fund of $106,519 by $82,896 to $189,415.

Neighborhood Stabilization Fund: The adjustment will not adjust the total approved revenue budget of the fund of $0 and will adjust the total approved expenditure budget of the fund of $0 by $59,000 to $59,000.

Down Payment Assistance Fund: The adjustment will adjust the total approved revenue budget of the fund of $0 by $73,050 to $73,050 and will adjust the total approved expenditure budget of the fund of $0 by $73,050 to $73,050.

SPLOST Proceeds Fund: The adjustment will adjust the total approved revenue budget of the fund of $0 by $7,214 to $7,214 and will adjust the total approved expenditure budget of the fund of $0 by $7,214 to $7,214.

TSPLOST Discretionary Fund: The adjustment will not adjust the total approved revenue budget of the fund of $2,500,000 and will adjust the total approved expenditure budget of the fund of $2,500,000 by $1,715,000 to $4,215,000.

Bond and Lease Purchase Pools Fund: The adjustment will adjust the total approved revenue budget of the fund of $3,480,000 by $8,487,006 to $11,967,006 and will adjust the total approved expenditure budget of the fund of $4,540,197 by $8,487,006 to $13,027,203.

Risk Management Fund: The adjustment will not adjust the total approved revenue budget of the fund of $4,884,906 and will adjust the total approved expenditure budget of the fund of $5,179,906 by $110,000 to $5,289,906.

Recommendation/Action: Approve an Ordinance amending the budgets for the Fiscal Year 2017 by appropriating amounts in each fund for various operational activities.