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HomeMy WebLinkAboutOrdinance 10558 :~ ~h. A :, ORDINANCE N O w~J~ AN ORDINANCE INCREASING APPROPRIATIONS IN THE GENERAL FUND 01, NON-DEPARTMENTAL ACCOUNT NO 90-10-00, OF THE CITY OF FORT WORTH FOR FISCAL YEAR 1989-90 BY THE SUM OF $20,450 AND DECREASING THE UNRESERVED, UNDESIGNATED FUND BALANCE OF THE GENERAL FUND 01 BY THE SAME AMOUNT FOR THE PURPOSE OF COMPENSATING DELOITTE AND TOUCHE FOR WORK PERFORMED FOR THE CITY IN ADDITION TO THE NORMAL ANNUAL AUDIT, PROVIDING FOR A SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDINANCES AND REPEALING ALL PRIOR ORDINANCES {N CONFLICT HEREWITH, PROVIDING FOR ENGROSSMENT AND ENROLLMENT, AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS SECTION 1 That in addition to those amounts a{located to the various City departments for the Fiscal Year 1989-90 and 6n the Budget of the Gity Manager, there shall also be increased appropriations in the General Fund 01, Non-Departmental Account No 90-10-00, in the amount of $20,450, thereby decreasing the unreserved, undesignated fund balance by the same amount for the purpose of compensating Deloitte and Touche for work performed for the City in addition to the normal annual audit. SECTION 2 Should any portion, section or part of a section of this ordinance be declared invalid, inoperative or void for any reason by a court of competent jurisdiction, such decision, opinion or judgement shall in no way impair the remaining portions, sections, or parts of sections of this ordinance, which said remaining provisions shall be and remain in full force and effect. SECTION 3 That this ordinance shall be cumulative of Ordinance No 10363 and all other ordinances and appropriations amending the same except in those instances where the provisions of this ordinance are in direct conflict with such other ordinances and appropriations, in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed SECTION 4 The City Secretary of the City of Fort Worth is hereby directed to engross and enroll this ordinance by copying the caption and effective date into the minutes of the City Council and by filing this ordinance in the ordinance records of the City of Fort Worth. SECTION 5 This ordinance shall take effect and be in full force and effect from and after the date of its passage, and it is so ordained. Y Y Date _ 3°~g`~~`~~ _ ~__ Adopted Effective ' /~ ~~~ ~ w _ APPROVED AS TO FORM N LEGALITY - ----- -- ------------- Attorne .tABfFR Fl.~:; ~ c~it~ ®~' 1F®~'t `~U~~°t~., ~l"~.~d~s ACCOUNTING 2 fRANSPOR7AT1ON~PUBI~V" r'YL^^~'~®~ ~LAY~~LiV ~®LL/IV~~ IVIV ~ `LJ®~~ IVW~~~I./`liW ~ (V ® U lV vt~iER At)MtINISlRA7lUN ~ ~y ,,.Aw•~ MANAGEME ~fl~.NA1NCE• ~ DATE REFERENCE SUBJECT SUPPLEMENTAL APPROPRIATION PAGE NUMBER ORDINANCE FOR ADDITIONAL AUDIT WORK 1 4-03-s 0 G--8538 PERFORMED BY DELOITTE AND TOUCHE '°f~- RECOMMENDATION. It is recommended that the City Council: 1. Adopt the attached supplemental appropriations ordinance increasing appropriations by $20,450 in General Find O1, Non-Departmental Account No. 90-10-00 and decreasing the Unreserved, Undesignated General Fund O1 fund balance by the same amount, and 2. Approve the payment of $20,450 to Deloitte and Touche for work performed for the City in addition to the normal annual audit. DISCUSSION: The decision which delayed the MARS implementation also placed an extra load on the accounting staff by requiring the work for the MARS accounting system preparation to be in the same time period as the accomplishment of the annual audit. As a result a decision was made to engage the independent auditor t o accomplish much of the audit support normally provided by the accounting staff ($15,600). The additional work required by the independent auditors during the 1989 annual audit because of the revision in the depreciation schedule for fixed assets in the Water Department amounted to $4,850. FINANCING Upon adoption of the attached supplemental appropriation ordinance, sufficient funds will be available in General Fund O1, Non-Departmental Audit Account No. 90-10-00 to accomplish the above activity. Expenditures will be made from Index Code 327056. The unreserved, undesignated fund balance of General Fund O1 will be $27,087,672 after this transfer. MG k/6 APPROVED BY C4T1(_ COUNCIL AgR ~ 1~ ~~ ~ ~ SUBMITTED FOR Itit CITY MANAGER'S OFFICE BY Mike Groomer 6 ~ 22 DISPOSITION BY COUNCIL. ^ APPROVED PROCESSED BY ORIGINATING (/ OTHER (DESCRIBE) DEPARTMENT HEAD• .JUdSDl7 BOIIIff 886 CITY SECRETARY FOR ADDITIONAL INFORMATION coNrncr Dick Townsend 8352 AdOptBd OCdItlBnCe NQ.~ DATE