Page 459 - Fort Worth City Budget 2019

Donations Policy

 Donations of Cash and Real Goods: Donations of cash and real goods may be accepted upon
completion of the following processes:

1. The Beneficiary Department Head shall evaluate whether the donation:
a. Is in the City’s best interest and is consistent with applicable City laws, policies,
and resolutions;
b. Has any special restrictions and if so, if those restrictions are acceptable to the City;
c. Obligates the City to make an immediate or initial City expenditure which has not
been included in the approved budget for the appropriate fiscal year; and
d. Creates a new, one-time or an on-going general maintenance obligation of the City.

2. The City will maintain the following fund structure on the general ledger:
a. One special donation fund will be maintained for each type of fund:
i. Governmental Special Donations Fund
ii. Proprietary Special Donations Fund

3. The funds will be treated as operating funds, i.e. annual budgeted funds and have a
commitment control ledger applied consistent with other operating funds.

4. The funds will be administered under the following appropriation structure:

 Each year in the annual budget ordinance, appropriations will be made to a
programmable account. This appropriation will be intended to be in an amount
sufficient to cover the donations anticipated for the upcoming year.

 When an actual donation is received, funds from the programmable account will be
moved to a specific account for use by the receiving department. When this occurs, the
actual revenue will be recorded against the project and the department is then free to
spend funds for the intended purpose of the donation.

 As the special donations funds will be annual operating funds, delegated authority
within the annual appropriation ordinance will exist to re-establish the budget from year
to year until the donation is spent. Appropriations that are completed under the
delegated authority provisions will be reconciled on an annual basis.

 Donations of real property: Donations of real property may be accepted upon completion of the
following process:

1. The receiving department shall work with the Property Management Department to
determine the approximate value of the donation and to ensure that the donation is in the
City’s best interest. Acceptance shall be consistent with applicable City laws, policies,
ordinances, and resolutions.

2. When seeking City Council approval for a donation of real property, the associated agenda
item shall report:

a. The appraised value of the donation;
b. Any expenditures or maintenance obligations for the City associated with the short-term
and long-term ownership of the donation;
c. Potential liabilities associated with the donation, such as hazardous conditions or

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