City of Alexandria, Virginia
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MEMORANDUM
DATE: NOVEMBER 9, 2012
TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
FROM: RASHAD M. YOUNG, CITY MANAGER /s/
DOCKET TITLE:
TITLE
Public Hearing, Second Reading and Final Passage of a Reappropriation Ordinance to Amend Fiscal Year 2013 Appropriation. [ROLL-CALL VOTE]
BODY
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ISSUE: Consideration of a Reappropriation Ordinance to amend Fiscal Year 2013 Appropriation.
RECOMMENDATION: That City Council pass this proposed ordinance (Attachment 1) on first reading and schedule it for public hearing, second reading, and final passage on December 15, 2012.
DISCUSSION: Each year City staff submits a Reappropriation Ordinance to City Council to reappropriate monies authorized and obligated in the prior fiscal year but not expended as of June 30. By City Charter, all appropriations lapse at the end of the fiscal year. When budgeted goods and services are ordered prior to the end of the previous fiscal year, but not delivered until the next fiscal year, monies need to be reappropriated to cover the expenditures paid in the current fiscal year. This ordinance also includes the appropriation of grants, donations, designations and other resources received in the current fiscal year. Where relevant, staff has referenced the City Council docket item or action that pertains to the appropriation. In cases of new grants and changes in funding levels, staff has described how the funding change will impact services. Staff recommends that the Fiscal Year (FY) 2013 Appropriation be amended to accomplish the following purposes:
Section 1. The reappropriation of monies to pay for commitments, in the form of encumbrances, established prior to June 30, 2012, but not paid by that date. Encumbrances totaling $5,078,420 of Equipment Replacement Reserve Fund obligations (primarily for vehicles and equipment ordered in FY 2012 but not yet delivered until FY 2013).
Section 2. The reappropriation of grant revenues authorized in Fiscal Year 2012 or earlier, but not expended as of June 30, 2012. Of the $12,558,437 previously appropriated, $7,301,400 is associated with Housing and includes $2,080,680 in Housing Trust Fund monies, $1,420,340 is associated with Transportation and Environmental Services for transit studies; $798,904 is associated with Community and Human Services Youth, Aging and Social Services programs; $1,939,363 is associated with Fire programs; and $820,697 is for Police grants. The balance includes several small amounts appropriated to numerous departments.
Section 3. Reappropriation of expenditures to be funded by Stimulus Fund grant revenues. The reappropriation of American Recovery and Reinvestment Act funds revenues authorized in Fiscal Year 2012 or earlier, but not expended as of June 30, 2012. Of the $583,088 previously appropriated, $81,637 is associated with Transportation and Environmental Services; $40,920 is for Housing Programs; $105,192 is associated with Community and Human Services Youth, Aging and Social Services programs; $342,949 is associated with General Services for energy efficiency and conservation. The balance is appropriated to the Office of the Sheriff.
Section 4. The appropriation of grant revenues accepted by ten departments, which need adjustment in FY 2013 but are not yet appropriated. A listing of grants is included (Attachment 2) and totals $3,471,630.
Section 5. The reappropriation of balances remaining as of June 30, 2012, in donation accounts or activities. Of the $18,355,363 reappropriated, $11,134,645 is associated with the Sanitary Sewer Fund; $2,782,365 is associated with Code Administration; $1,097,941 is associated with the Potomac Yard Metrorail Station Fund; $1,702,613 is associated with the Recreation Department, primarily for Open Space Acquisition, Commission for the Arts and the living landscape projects; $169,180 is associated with the Stormwater Fund; $434,076 is associated with the seized asset programs for the Police Department and the Commonwealth's Attorney's Office; $159,784 is associated with Historic Alexandria donations including Gadsby's Tavern, Fort Ward, the Black History Museum, the Apothecary Museum and the Lyceum; $189,886 is associated with the Department of Community and Human Services, primarily for Aging, Youth programs and the Center for Alexandria's Children. The balance includes several small amounts appropriated to numerous departments. The City is obligated to use these monies for the specific purpose for which they were provided.
Section 6. The appropriation of $1,770 of General Fund balance representing revenue earnings of certain City agencies. This appropriation includes: $1,770 of
revenues earned in excess of budget estimates for Historic Alexandria.
Section 7. The appropriation of $1,531,899 of grant revenues, donations, Developer Contributions and SUP Conditions of Capital Improvement Program Funds. The majority of this appropriation is $1,000,000 for the Potomac Yard Environmental Impact Study and funds that result from legal settlements with Earthlink ($100,000) and Washington Gas and Light Company ($308,835). These are offset by a correction reducing the appropriation from the Woodrow Wilson Bridge Settlement ($338,926) and a $250,000 transfer of revenue from the Capital Projects Fund to the General Fund to fund a new video system in City Council Chambers.
Section 8. The appropriation of $10,340,918 of General Fund balance. This appropriation includes $1,790,447 for the continuation or the completion of projects and initiatives authorized in FY 2012 but not yet completed; $750,000 to cover costs associated with Hurricane Sandy; and $7,800,471 for the new Transportation Improvement Program, collected in FY 2012 from real estate taxes. A listing of the projects described in this section is included as Attachments 3.
Section 9. The transfer of budget authority between several City agencies and Component Units. The transfer of $125,067 from DCHS to the Schools to move the budget authority approved in FY 2013 for a new Head Start classroom; the transfer of $98,329 to transfer a position from the Department of Community and Human Services to the Alexandria Health Department; the transfer of $308,967 from the Non-Departmental account to the new Office of Project Implementation; the transfer of $890,000 budgeted in a Non-Departmental account for Fire overtime costs to the Fire Department; the transfer of $360,777 budgeted in a Non-Departmental account to a number of City agencies to fund recently established career ladders. The details by Department are reflected in the attached ordinance.
Section 10. The appropriation of $777,379 to the Special Revenue Fund for the Alexandria City Public Schools and Transit Subsidies. These funds reflect that portion of the appropriation of General Fund Balance in Section 8 and the transfer of General Fund budget authority between Departments in Section 9 that impacts the Special Revenue Fund in the form of Interfund Transfers.
Section 11. The appropriation of $46,991 to the General Fund for the Finance Department. These funds are revenues received from the Alexandria City Public Schools to offset the costs of shared resources.
Section 12. The appropriation of $250,000 to the General Fund to the Office of Communications. These funds are grant revenues currently budgeted in the Capital Improvement Program that are being transferred to the operating budget.
Section 13. The appropriation of General Obligation bond proceeds. This appropriation includes $19,256,545 in bond proceeds from the recent bond refinancing conducted in July 2013.
FISCAL IMPACT: The thirteen sections of the ordinance appropriate a total of $72,252,440 as follows:
Section 1. |
Reappropriation of monies encumbered as of June 30, 2012. |
$ 5,078,420 |
Section 2. |
Reappropriation of expenditures to be funded by grant revenues. |
$12,558,437 |
Section 3. |
Reappropriation of expenditures to be funded by Stimulus Fund grant revenues. |
$583,088 |
Section 4. |
Appropriation of grant revenues authorized and adjusted but not appropriated in Fiscal Year 2013. |
$3,471,630 |
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Section 5 |
Appropriation of residual balances in accounts to be funded for donations and activities |
$18,355,363 |
Section 6 |
Appropriation of General Fund Balance for previously unbudgeted expenditures |
$1,770 |
Section 7 |
Appropriation of Capital Improvement Program revenues previously unbudgeted |
$1,531,899 |
Section 8 |
Appropriation of General Fund Balance |
$10,340,918 |
Section 9 Section 10 |
Transfer of Budget Authority between various departments Appropriation of General Fund Revenue to the Special Revenue Fund |
$0 $777,379 |
Section 11 Section 12 Section 13 |
Appropriation of General Fund Revenue Transfer of Budget Authority between Funds Appropriation of General Obligation Bond Proceeds |
$46,991 $250,000 $19,256,545 |
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ATTACHMENTS:
Attachment 1 - Ordinance to Amend Fiscal Year 2013 Appropriation
Attachment 2 - Listing of Fiscal Year 2013 City of Alexandria Grant Adjustments
Attachment 3- Listing of Incomplete Projects and other Fund Balance Appropriations
STAFF:
Laura Triggs, Chief Financial Officer
Kendel Taylor, Acting Budget Director
Ray Welch, Comptroller