Council approves supplemental appropriation, raises capital threshold and ratifies fund transfers

Bellbrook City Council voted Monday to introduce and adopt Ordinance 2025‑O‑13, a supplemental appropriation to return an OPWC grant reimbursement to the capital fund and close out accounting for the Main Street project. City staff said the $440,000 appropriation reimburses an advance the city made while awaiting grant reimbursement from the Ohio Public Works Commission.

On a motion to adopt Ordinance 2025‑O‑13 at introduction, the council approved the emergency appropriation to reconcile the capital and general fund entries. City Manager Rob said the action is largely an accounting step: "We advanced the money in anticipation of receipt of this grant...Now the actual money has been received, and although the technical procedure is to appropriate the money, we are appropriating it so that we can expense it back into the general fund." The ordinance passed by recorded vote with all members voting yea.

Council also adopted Resolution 2025‑R‑15, authorizing a retroactive increase of the city's capital asset capitalization threshold from $5,000 to $10,000 effective Jan. 1, 2025. Rob told council this adjustment follows guidance from audit teams and state practice changes to reduce the administrative burden of capitalizing numerous lower‑cost supply items.

Finally, Council adopted Resolution 2025‑R‑16 to ratify transfers and advances among funds necessary for city operations, again made retroactive to Jan. 1, 2025. Staff said the transfers include returning the OPWC funds to the capital fund and otherwise organizing appropriations to align with the 2025 audit period.

All three measures were approved by the council in roll‑call votes.