This ordinance authorizes the City Auditor to establish a certificate for $1,200,000.00 to reimburse staff time associated with Capital Improvement Projects within the Columbus Recreation and Parks Department. The funding, sourced from the Recreation and Parks Voted Bond Fund and an inter-fund transfer from the General Fund Income Tax Set Aside Subfund, covers direct labor costs for employees acting as project managers or construction personnel for capital assets. This ensures internal labor costs are capitalized to identified capital projects, aligning with the City Auditor’s Internal Labor Capitalization Policy. The ordinance also includes provisions for appropriation and expenditure of the funds and declares an emergency to ensure availability of the certificate by the third quarter of 2025.