197.03 REPORTING REQUIREMENTS FOR NONMUNICIPAL AGENCIES.

   There are hereby established financial reporting requirements to be applied uniformly to all non-City agencies, activities and organizations which apply for or receive City funds. Such requirements as established hereby shall be made available to the public upon request at the Finance Director's office. The requirements shall include the following:

   (a)   Total agency/activity income by specific source.

   (b)   Total agency/activity expenses in sufficient detail to permit the City to fully understand the financial activities:

      (1)   Total number of staff positions shall be included broken down to total number of full-time positions and total number of part-time positions at a minimum.

      (2)   Salary ranges for both full-time and part-time shall be included.

      (3)   Detailed expenditure of all municipal funds shall be included.

      (4)   Names and addresses of all officers and board of trustees/directors.

   (c)   Report may be on a fiscal or calendar year basis provided the report includes full accounting of all municipal funds used by the agency/activity.

   (d)   Commingling of municipal funds and agency funds shall be strongly discouraged.

   (e)   Failure to report the use of municipal funds shall result in a disqualification of the agency/activity from receiving further municipal funding and may result in action for recovery.

   (f)   Failure to provide full total accounting of agency/activity finances as indicated in subsection (a) and (b)(1) and (2) hereof shall result in disqualification of the agency/activity from any municipal funding.

   (g)   The above reporting requirements shall be included in any request for municipal funding as well as at the conclusion of the expenditure of any municipal funds.

   (h)   The above reporting requirements shall not apply to any services formally contracted for by the City nor any relatively small membership fees.

   (i)   The above reporting/application requirements are to be applied uniformly to all agencies/activities requesting and/or receiving municipal funds.

   The Finance Director shall have the authority to adopt, alter or rescind administrative items such as forms, lists and schedules necessary to implement the above requirements and, with the concurrence of the Finance Committee, may amend or modify the requirements in this section if necessary in order for the City to have all source/use of funds information from requestors and recipients of City funds.

(Ord. 92-140. Passed 7-7-92.)