HomeMy WebLinkAboutOrdinance 24676-01-2021 ORDINANCE NO. 24676-01-2021
AN ORDINANCE INCREASING ESTIMATED RECEIPTS AND
APPROPRIATIONS IN THE BOTANIC GARDEN SPECIAL REVENUE FUND IN
THE AMOUNT OF $32,380.60, TO INCLUDE THE FINAL USE OF FUND
BALANCE IN THE AMOUNT OF $262,195.34, FOR THE PURPOSE OF
ADDRESSING SHORTFALLS AND ADDITIONAL EXPENSES,AND TO CLOSE
THE FUND EFFECTIVE SEPTEMBER 30, 2020; PROVIDING FOR A
SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF
PRIOR ORDINANCES; REPEALING ALL ORDINANCES IN CONFLICT
HEREWITH;AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1.
That in addition to those amounts allocated to the various City departments for Fiscal Year 2019-2020 in the
Budget of the City Manager,there shall also be increased estimated receipts and appropriations in the Botanic
Garden Special Revenue Fund in the amount of$32,380.60, including a final use of fund balance in the
amount of$262,195.34 for the purpose of addressing shortfalls and additional expenses and effectively closing
the fund as of September 30,2020.
Adopted Budget Final Amended Includes Use of Fund
Budget Balance
Revenue 6,573,865 5,681,245.60 262,195.34
Expense 6,573,865 5,681,245.60
SECTION 2.
That should any portion,section or part of a section of this ordinance be declared invalid,inoperative or void
for any reason by a court of competent jurisdiction,such decision,opinion or judgment shall in no way impair
the remaining portions,sections,or parts of sections of this ordinance,which said remaining provisions shall
be and remain in full force and effect.
SECTION 3.
That this ordinance shall be cumulative of Ordinance 23835-09-2019 and all other ordinances and
appropriations amending the same except in those instances where the provisions of this ordinance are in
direct conflict with such other ordinances and appropriations,in which instance said conflicting provisions of
said prior ordinances and appropriations are hereby expressly repealed.
SECTION 4.
This ordinance shall take effect upon adoption.
APPROVED AS TO FORM AND LEGALITY: CITY SECRETARY
TB Strohq z
J B Strong(Jan 25,202110:07 CST) (/ 0 R T
Assistant City Attorney Mary J.Kayser :
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ADOPTED AND EFFECTIVE:January 26,2021
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City of Fort Worth, Texas
Mayor and Council Communication
DATE: 01/26/21 M&C FILE NUMBER: M&C 21-0064
LOG NAME: 03FY2020 CLOSING
SUBJECT
(ALL)Adjust Appropriations in Various Funds and Amounts to Bring Revenues and Expenditures into Balance for the Capital and Operating
Budgets for Fiscal Year 2020, Enact Budget Adjustments to Reallocate Resources,Commit Funds to Facilitate Fiscal Year 2020 Year
End Closeout and Rollover into Fiscal Year 2021,Authorize All Associated Transfers and Adopt Appropriation Ordinances
RECOMMENDATION:
It is recommended that the City Council:
1. Adopt the attached appropriation ordinance adjusting Fiscal Year 2020 receipts and appropriations in various funds as described below to
bring receipts and expenditures into balance in order to finalize and facilitate year-end closure and audit following the 03FY2020 WINDUP
Mayor and Council Communication:
A. Adjust appropriations in the following General Fund Department budgets for a net impact of$0.00:
a. Increase Human Resources by$13,826.00 to cover separation leave expenses;
b. Decrease Non-Departmental by$13,826.00 to cover separation leave in Human Resources;
c. Reallocate Park and Recreation appropriations by decreasing Operations and Maintenance and increasing Transfer Out for the
purpose of transferring to the Botanic Gardens Special Revenue Fund, utilizing operational savings to cover the Botanic Gardens
shortfall in the amount equal to the lesser of$56,046.67 or the actual year end negative fund balance;
2. Authorize the transfer of rolled over insurance funds from the Fire Department within the General Fund to the General Capital Projects Fund
in the amount of$828,750.00 for equipment replacement;
3. Adopt the attached appropriation ordinance increasing receipts and appropriations in the Botanic Gardens Special Revenue Fund by
$32,380.60,authorizing an additional use of fund balance in the amount of$195.34,recognizing the additional transfer from the General
Fund in the amount of$56,046.67 and recognizing the decrease of other operating revenues in the amount of$23,861.41 to effectively
balance financial transactions needed to close the fund;
4. Delegate authority to the City Manager,or his designee,to record the necessary transactions in Fiscal Year 2020 to close the Botanic
Gardens Special Revenue Fund;
5. Adopt the attached appropriation ordinance increasing receipts and appropriations in the Municipal Parking Fund in the amount of
$24,251.00,from available revenues,for additional expenses in excess of current appropriations;
6. Adopt the attached appropriation ordinance decreasing receipts and appropriations in the Vehicle and Equipment Replacement Fund in the
amount of$2,000,000.00,for the purpose of reverting previously transferred funds back to the General Fund;
7. Authorize the commitment of Fiscal Year 2020 fund balance in the amount of$2,000,000.00 in the General Fund to be assigned to facilitate
building expense needs related to the purchase and relocation of City Hall;
8. Authorize the commitment of Fiscal Year 2020 fund balance from Fiscal Year 2020 savings in the General Fund for contractual
commitments in the amount up to$118,354.00 in the Diversity and Inclusion Department;$265,039.00 in the City Manager's Office, and
$32,500.00 in the Financial Management Services Department for rollover into Fiscal Year 2021;and
9. Adopt the attached supplemental appropriation ordinance increasing estimated receipts and appropriations in the General Fund in the
amount of$415,893.00 in Fiscal Year 2021 and decreasing the unaudited fund balance of the General Fund by the same amount,from the
rollover of surplus funds from Fiscal Year 2020 in order to fund contractual commitments.
DISCUSSION:
The City's annual Operating Budget is formally enacted into law by City Council action adopting an appropriation ordinance that establishes
spending limits for each department's operation.
The purpose of this Mayor and Council Communication(M&C)is to adjust the final budget and authorize transactions to reflect actual performance
for the year ending September 30,2020.Any amounts over budget must be appropriated by action of the City Council,in accordance with the City
Charter(Chapter X,Section 5, Expenditures Only Pursuant to Appropriations).This action represents the final step before the external audit can
be completed and the Comprehensive Annual Financial Report published after the wind up M&C approved by City Council on September 22,
2020.
Appropriations reflected in the attached ordinances include adjusted appropriations in the departmental budgets within the General Fund to offset
excess expenditures or re-purposed funds,with the total amount offset by a decrease in the non-departmental budget in the General Fund for a
zero net impact. Below is a brief explanation of the activity that caused deviations from the adopted budget:
GENERALFUND
Department Additional Appropriations
Human Resources Department$13,826.00
Reason:The deficit is due to separation leave and is covered via delegated authority using Non-Departmental funds.
Non-Departmental Department-$13,826.00
Reason:The appropriations for separation leave are being moved via delegated authority to the Human Resources Department.
Park and Recreation Department$0.00
Reason:A reallocation of funds from Operations and Maintenance to Transfers is required to provide for a$56,046.67 transfer to the Botanic
Gardens Special Revenue Fund to offset the Special Revenue Fund's shortfall.The reallocation of funds in the General Fund is possible due to
operating savings held by the department during the fiscal year.
Authorization of Transfer
Fire Department$828,750.00
Reason:On February 2,2020,the City authorized the rollover of Fiscal Year 2019 fund balance from Fiscal Year 2019 through M&C 20-0057.Of
this total amount,the Fire Department was authorized to rollover$828,750.00 of receipted,but unappropriated, Fiscal Year 2019 insurance funds
into Fiscal Year 2020 for the purpose of transferring them to a capital project fund.Though appropriations in the General Fund were increased to
facilitate the transfer to the General Capital Projects Fund,the corresponding transfer authorization did not occur.Approval of this M&C will
authorize that transfer.The project will be included for appropriation on the FY2021 first quarter Capital Cleanup M&C.
Spending in Excess of Appropriated Budget
BOTANIC GARDENS SPECIAL REVENUE FUND
Park and Recreation$32,380.60
Reason:The Botanic Gardens Special Revenue Fund will be closed effective September 30,2020.Expenditures exceeded budget creating a
shortfall, in addition to the financial transactions necessary to close the fund.The fund is utilizing all available fund balance for a total use of
$262,195.34 as previously appropriated via M&C 20-0677 and the current actions seeking approval in this M&C.The General Fund is transferring
additional subsidy funds in the amount of$56,046.67 to offset revenue shortages.To the extent any other balance remains in the Botanic
Gardens Special Revenue Fund after its closure,excess balances will be returned to the General Fund.
MUNICIPAL PARKING FUND
Transportation and Public Works$24,251.00
Reason:The overage is due mainly from other contractual service costs.These expenditures are able to be covered from higher than anticipated
daily parking revenue.Previously,appropriations were decreased in the FY2020 Wind Up M&C 20-0677, based on projections related to revenue
loss as a result of COVID-19,however,revenues and expenses have come in slightly higher than anticipated, requiring receipts and
appropriations to be slightly raised.
Decrease in Capital
VEHICLE AND EQUIPMENT REPLACEMENT FUND
Property Management-$2,000,000.00
Reason: During FY2020,Tax Notes were issued to replace General Fund Pay-go funding for vehicle and equipment replacements.With this
change in funding source,$2,000,000.00 of Pay-go funds will be returned to the General Fund to be assigned for future building expense needs
related to the relocation of City Hall.
Commitment of Funds and Rollover
GENERALFUND
Citywide$2,000,000.00
Reason:The returned$2,000,000.00 from the Vehicle and Equipment Replacement Fund is considered available excess General Fund fund
balance and will be assigned and committed to fund future building expenses related to the relocation of City Hall. Future actions will be requested
and approved via subsequent M&C request(s).
Diversity and Inclusion Department$118,354.00
Reason:Appropriated funds in FY2020 related to a contract with The City University of New York(CUNY)Institute for State and Local Governance
(ISLG)were not expended prior the end of the fiscal year.These funds were swept back to the General Fund's fund balance;therefore,the rollover
of funding into Fiscal Year 2021 is needed to fulfill the contractual commitment.These funds represent the appropriation of previously unspent
authorized dollars.
City Manager's Office$265,039.00
Reason:Appropriated funds in FY2020 related to police consulting contract(s)were not expended prior to the end of the fiscal year.These funds
were swept back to the General Fund's fund balance;therefore,the rollover of funding into Fiscal Year 2021 is needed to fulfill the contractual
commitment(s)for the Police Expert Panel Review.These funds represent the appropriation of previously unspent authorized dollars.
Financial Management Services Department$32,500.00
Reason:Appropriated funds in FY2020 related to a contract with Weaver and Tidwell LLP were not expended prior the end of the fiscal year.
These funds were swept back to the General Fund's fund balance;therefore,the rollover of funding into Fiscal Year 2021 is needed to fulfill the
contractual commitment for audit field work.These funds represent the appropriation of previously unspent authorized dollars.
A Form 1295 is not required because:This M&C does not request approval of a contract with a business entity.
FISCAL INFORMATION/CERTIFICATION:
The Director of Finance certifies that upon approval of the above recommendations and the adoption of the attached appropriation ordinances,
funds will be available in the FY2020 operating and capital budgets and the FY2021 operating budgets noted as appropriated to the various funds.
Prior to any expenditure being incurred,Diversity and Inclusion, City Manager's Office,and Financial Management Services departments have the
responsibility to validate the availability of funds in FY2021.
Submitted for City Manager's Office bv: Fernando Costa 8180
Originating Business Unit Head: Mark McAvoy 6222
Additional Information Contact: Terry Hanson 7934
Expedited