2015/03/24 City Council Resolution 2015-055RESOLUTION NO. 2015-55
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK
AUTHORIZING AND APPROVING THE FINANCE DIRECTOR TO MOVE EXISTING
APPROPRIATIONS WITHIN THE CITY'S FY 2014 -15 BUDGET AND CREATE NON -
CASH APPROPRIATIONS AS NECESSARY IN ORDER TO CLOSE THE FISCAL
YEAR IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING
PRINCIPLES (GAAP)
WHEREAS, the City of Rohnert Park audit for FY 2013 -14 was issued in December 2014
by the City's auditor, Macias, Gini, and O'Connell; and
WHEREAS, the management letter provided by the auditor an issue with regard to our
budgetary controls for all funds other than the General Fund; and
WHEREAS, it was noted that expenditures are not recorded in other funds and instead are
transferred out of the General Fund; and
WHEREAS, it is desirable to align the structure of the budget with the classifications
required by the financial statements in order to increase efficiency and reduce errors; and
WHEREAS, certain transactions required for preparing financial statements result in no cash
payments, but it is desirable to record the budget for such transactions; and
WHEREAS, the City of Rohnert Park, adopted a budget for fiscal year 2014 -15; and the
City Council has the authority to authorize amendment of the budget.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Rohnert
Park that it does hereby authorize and approve the Finance Director to move existing appropriations
within the City's FY 2014 -15 Budget, and create non -cash appropriations as necessary in order to
close the fiscal year in accordance with generally accepted accounting principles (GAAP).
DULY AND REGULARLY ADOPTED this 20 day of March, 2015.
CITY R HN. RT PART _
62 Av
Amy O. Aliailotu, Mayor
ATTEST:
Anne M. Buergler, City Cl`6rk
CALLINAN MC MACKENZIE: (=> L- STAFFORD: �- i G BF,LF'OWrE V,,I G AHANOTIf: AI
AYES: ( 5 ) NOES: ( o ) ABSENT: ( o ) ABSTAIN: )