HomeMy WebLinkAbout2011-122
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RESOLUTION NO. 2011-122
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO AUTHORIZING THE DIRECTOR OF FINANCE TO CLASSIFY A
PORTION OF FUND BALANCE AS ASSIGNED; AND COMMIT THE REVENUES OF
THE ANIMAL CONTROL, BASEBALL STADIUM, AND SOCCER FIELD FUNDS FOR
THE PURPOSES OF THOSE FUNDS.
WHEREAS, the Governmental Accounting Standards Board has issued Statement No.
54 entitled Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54).
WHEREAS, the City of San Bernardino Mayor and Common Council desires to
designate authority to the Finance Director to classify a portion of fund balance as assigned;
and,
WHEREAS, the City of San Bernardino Mayor and Common Council desires to
commit the revenue sources of the Animal Control, Baseball Stadium, and Soccer Field funds
to the purposes of those funds.
NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO, AS
FOLLOWS:
SECTION 1. The Mayor and Common Council delegate authority to the Director of
Finance to classify, if necessary, as "assigned" any fund balance in excess of that classified by
definition as "nonspendable," or classified by action of the Mayor and Cornmon Council as
"commi tted."
SECTION 2. The Mayor and Common Council classify as "committed" any fund
balance in excess of that defined as "nonspendable" for the Animal Control, Baseball Stadium,
and Soccer Field funds.
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2011-122
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO, CALIFORNIA, TO DESIGNATE AUTHORITY TO THE DIRECTOR
OF FINANCE TO CLASSIFY A PORTION OF FUND BALANCE AS ASSIGNED; AND
COMMIT THE REVENUES OF THE ANIMAL CONTROL, BASEBALL STADIUM, AND
SOCCER FIELD FUNDS FOR THE PURPOSES OF THOSE FUNDS.
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor
regular
and Common Council of the City of San Bernardino at an j oint meeting thereof, held
on the 6th day of June
,2011, by the following vote, to wit:
Council Members:
AYES
NAYS
ABSTAIN ABSENT
MARQUEZ
x
VACANT
BRINKER
x
SHORETT
x
KELLEY
x
JOHNSON
x
MCCAMMACK
x
The foregoing resolution is hereby approved this
~ day of June
2011.
Approved as to Form
JAMES F. PENMAN,
City Attorney
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