ORDINANCE NO. 260916
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Sponsor: Director of Finance Department
Estimating revenue and adjusting appropriations in various funds in connection with the First Quarter FY 2026-27 budget analysis; authorizing the Director of Finance to conduct interfund borrowing to meet the operating and capital cash requirements of the 2026 SRF Sewer Revenue Bond Funds; and recognizing this ordinance as having an accelerated effective date.
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WHEREAS, the Office of Management and Budget conducted a first quarter review of expenditures and revenues and has identified estimated budgetary adjustments needed; and
WHEREAS, the Office of Management and Budget has identified the following budgetary adjustments that represent the best professional judgment of the Finance Director in a bill brought pursuant to Charter Section 501, resulting from Code Section 2-1956, and consistent with the Manager’s duty under Charter section 220(a)(3); NOW, THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:
Section 1. That the sum of $1,767,167.00 is hereby appropriated from the Unappropriated Fund Balance of the General Fund, Fund No. 1000, to the following accounts:
27-1000-129998-902300 Transfer to Fire Sales Tax $1,729,667.00
27-1000-571436-B Environmental Education 37,500.00
TOTAL $1,767,167.00
Section 2. That the revenue estimate in the following account of the General Fund, Fund No. 1000, is hereby reduced by the following amount:
27-1000-120000-451150 Local Use Tax-Current Yr $10,407,518.00
Section 3. That the revenue estimate in the following accounts of the General Fund, Fund No. 1000, is hereby increased by the following amount:
27-1000-120000-480560 Contr-TIF District $1,870,800.00
27-1000-232520-485320 Misc Non-Revenue Receipts 14,009,969.00
TOTAL $15,880,769.00
Section 4. That the revenue estimate in the following accounts of the Fire Sales Tax Fund, Fund No. 2300, is hereby increased by the following amount:
27-2300-232005-465200 Aircraft Rescue Fire Fight KCI $773,941.00
27-2300-120000-501000 Transfer from General Fund 1,729,667.00
TOTAL $2,503,608.00
Section 5. That the revenue estimate in the following account of the Fire Sales Tax Fund, Fund No. 2300, is hereby reduced by the following amount:
27-2300-120000-451150 Local Use Tax-Current Yr $2,309,782.00
Section 6. That the revenue estimate in the following account of the Health Levy Fund, Fund No. 2330, is hereby increased by the following amount:
27-2330-502213-465701 Healthy Homes Inspection Fees $150,000.00
Section 7. That the sum of $525,729.00 is hereby appropriated from the Unappropriated Fund Balance of the Health Levy Fund, Fund No. 2330, to the following accounts:
27-2330-502213-B Healthy Homes $493,603.00
27-2330-502214-B Healthy Homes Emergency 32,126.00
TOTAL $525,729.00
Section 8. That the appropriations in the following accounts of the GO Bond Series 2027A Q1-22, Fund No. 3827, are hereby reduced by the following amounts:
AL-3827-708091-B-70240118 Hodge Park Pickleball Court $1,300,000.00
AL-3827-708091-B-70240143 Platte Purchase Park Gravl Lot 50,000.00
AL-3827-708091-B-70174902 Hodge Park Athletic Fields 150,000.00
Al-3827-708093-B-70240110 Dunbar Park Shelter 14,440.00
AL-3827-708093-B-70260054 Oak Park Lighting 176,728.00
AL-3827-708093-B-70240902 Prospect Plaza Park 11,951.00
TOTAL $1,703,119.00
Section 9. That the sum of $1,703,119.00 is hereby appropriated from the Unappropriated Fund Balance of the GO Bond Series 2027A Q1-22, Fund No. 3827, to the following account:
AL-3827-129998-903090 Tfr to Capital Improvement Fnd $1,703,119.00
Section 10. That the revenue estimate in the following account of the Capital Improvements Sales Tax Fund, Fund No. 3090, is hereby increased by the following amount:
27-3090-120000-503827 Tfr from GO Bond 2027A Q1 $1,703,119.00
Section 11. That the sum of $1,903,119.00 is hereby appropriated from the Unappropriated Fund Balance of the Capital Improvements Sales Tax Fund, Fund No. 3090, to the following accounts:
27-3090-708309-B-70240105 Colonnade Repairs $ 200,000.00
27-3090-128100-B-89009995 D1 Active Project Holding 1,500,000.00
27-3090-128300-B-89009995 D3 Active Project Holding 203,119.00
TOTAL $1,903,119.00
Section 12. That the appropriations in the following accounts of the Capital Improvements Sales Tax Fund, Fund No. 3090, are hereby reduced by the following amount:
27-3090-898017-B-89004987 7701 NW Barry Rd-Ped Improvements $1,000,000.00
27-3090-128600-B-89009995 D6 Active Project Holding 450,000.00 TOTAL $1,450,000.00
Section 13. That the revenue estimate in the following account of the Convention and Sports Complex Fund, Fund No. 5370, is hereby increased by the following amount:
27-5370-120000-475000 Conv Ctr Cmplx-State Assist Gr $ 333,333.00
Section 14. That the sum of $305,569.89 is hereby appropriated from the Unappropriated Fund Balance of the Municipal Auditorium Maintenance User Fee Fund, Fund No. 6320, to the following account:
27-6320-637300-B-63MHHANDRAILS27 Music Hall Handrail Install $ 289,159.89
27-6320-637300-B-63MHOMNILOCKS27 Backstage Key Code Pads 16,410.00
TOTAL $ 305,569.89
Section 15. That the Director of Finance shall close on the books of the City the following funds to the General Fund:
2850 Local Law Enf. Block Grant
2585 American Rescue Plan Fund
5330 STIF HOK Sport Garage
Section 16. That in accordance with Section 806(a)(1) of the City Charter, the Director of Finance is hereby authorized to borrow an amount not to exceed $100,000,000.00 from any City fund to meet the cash requirements of Fund 8196, the 2026 SRF Sewer Revenue Bond Fund, and is further authorized to borrow an additional amount not to exceed $100,000,000.00 from any City fund to meet the cash requirements of Fund 8197, the 2026B SRF Sewer Revenue Bond Fund, in anticipation of the receipts from revenues for the Fiscal Year 2026-2027 for these funds. Such temporary loans may be made from time to time and at such times and in such amounts as the Director of Finance may deem necessary. The loan amounts of these specific funds may be made exclusive of the aggregate interfund borrowing limits set by council in ordinance 260205 due to the specific nature of the state revolving fund loan program that is the revenue source for these funds.
Section 17. That all such loans made in Section 18 above shall be repaid on or before the due date thereof out of the receipts of revenues and shall become due before the end of the 2026-27 Fiscal Year.
Section 18. That this ordinance relating to the appropriation of money is recognized as an ordinance with an accelerated effective date as provided by Section 503(a)(3)(C) of the City Charter and shall take effect in accordance with Section 503, City Charter.
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I hereby certify that there is a balance, otherwise unencumbered, to the credit of the appropriation to which the foregoing expenditure is to be charged, and a cash balance, otherwise unencumbered, in the treasury, to the credit of the fund from which payment is to be made, each sufficient to meet the obligation hereby incurred.
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Brenton Siverly
Director of Finance
Approved as to form:
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Samuel Miller
Associate City Attorney