Chapter 3.45
GIFTS AND DONATIONS
Sections:
3.45.020 Establishment of fund, appropriations, and accounts.
3.45.030 Accounting procedures.
3.45.040 Donated funds not part of current expense.
3.45.050 Donation of goods and services.
3.45.060 Policy on donation of land.
3.45.070 Authorization to verify/certify donation on tax related forms.
3.45.010 Authorization.
The city clerk/treasurer is hereby authorized to accept donations for the purposes noted below to include any project that may be designated by the city council as falling within the following categories:
(1) Animal control and/or protection;
(2) Downtown revitalization/beautification projects;
(3) Park improvements and park development. (Ord. 411 § 2, 1996)
3.45.020 Establishment of fund, appropriations, and accounts.
The clerk/treasurer is further authorized and required to establish a fund known as the donation programs fund, and to create any necessary accounts for the receipt of donations into the above categories. In addition, the sum of $20,000 is hereby appropriated to this fund for the purpose of establishing the fund and expending any monies from herein. In addition, the clerk/treasurer is further authorized to establish sub-accounts within each of these categories for projects as they arise and are so designated by the city council. (Ord. 411 § 3, 1996)
3.45.030 Accounting procedures.
The clerk/treasurer shall utilize reasonable accounting methods for the tracking of funds donated to the city for the purposes noted above. A receipt for the donation to funds shall be provided by the city clerk/treasurer. In addition, during the annual budget conference, the clerk/treasurer shall provide a summary of these accounts for the council’s review. (Ord. 411 § 4, 1996)
3.45.040 Donated funds not part of current expense.
The donated funds are not to be considered part of current expense. However, the funds may reimburse monies drawn from current expense or any other city funds if such reimbursement is approved by the city council and does not conflict with any terms associated with the donation of the funds. (Ord. 411 § 5, 1996)
3.45.050 Donation of goods and services.
It is hereby authorized the city is permitted to accept donation of goods and services to the purposes noted above. The clerk/treasurer is authorized to provide the donator with a receipt for the value of said goods and/or services as determined by fair market value. (Ord. 411 § 6, 1996)
3.45.060 Policy on donation of land.
Due to the peculiar nature of real property transactions, it is the policy of the city of Forks to accept any donation of real property by separate ordinance even if given for the purposes noted above. (Ord. 411 § 7, 1996)
3.45.070 Authorization to verify/certify donation on tax related forms.
Noting that there are specific forms associated with donations for tax and accounting purposes, the mayor and/or city clerk/treasurer is hereby authorized to sign such forms on behalf of the city of Forks when such a donation has been received. (Ord. 411 § 8, 1996)