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HomeMy WebLinkAboutMIN 1990 0228 CC SPCMINUTES OF THE CITY COUNCIL Moorpark, California February 28, 1990 A Special Town Hall Meeting of the City Council of the City of Moorpark, California was held on February 28, 1990 in the Council Chambers of the City Hall of said City, located at 799 Moorpark Avenue, Moorpark, California. 1. CALL TO ORDER: Mayor Lawrason called the meeting to order at 7:26 p.m. 2. ROLL CALL: Present: Councilmembers Brown, Harper, Perez, Montgomery, and Mayor Lawrason. Steven Kueny, City Manager; Richard Hare, Deputy City Manager; Phil Newhouse, Director of Community Services; and Lillian Kellerman, City Clerk. 3. DISCUSSION: REVIEW OF CITY FINANCES Mr. Hare, the City's Deputy City Manager, addressed the City Council and audience regarding the City's financial systems and accounting policies. He said the current annual report describes the basic type of accounting system used by the City, the basis of accounting (modified accrual) and the operation of the City's interfund transfers. He went over one of the comments in the annual report regarding the need for a fixed asset system. He said different companies were interviewed during the summer regarding tagging, and valuation of fixed assets including property. It was determined that with the purchase of additional computer equipment and with phase 2 of City Hall renovation in process that the City should wait until all equipment was in place before proceeding with the fixed asset system. He said the Council had been given copies of the current fund balance analysis and copies were available to the public. He said the analysis showed the City has healthy fund balances. He said, as indicated by the auditors in a previous presentation to the Council, the City over the initial years developed very sound financial management policies. He said the cash balances were built to the point where capital improvements could be funded. He explained the different types of funds -- including governmental, restricted, and trust and agency. He said available through the new computer system was Minutes of the City Council February 28, 1990 Moorpark, California Page 2 revenue and expenditure detail which breaks down each individual line item. Mr. Hare addressed one of the comments made in the 1988 audit which was inadequate staff size. He said the City had gone through a tremendous turnover in the accounting staff at the time the 1988 audit was developed. Since that time, he said, the City Council has authorized the hiring of a finance officer and the purchase of computer equipment and software to automate the accounting system. He said additionally an added integrated budget package had been authorized. He said this year would be the first complete year under the automated system and effective July 1, 1990 the integrated budget package will also be tied to the general ledger system. Mr. Hare said that one issue that had been raised in the newspaper was alleged missing park improvement funds in the Mt. Meadows zone. He said that research thus far showed that in the past two receipts were inappropriately assigned to the wrong fund although they did go to the right line item. He said that the contract CPA used by the City was pulling invoices and verifying that they are appropriately adjusted to the Mt. Meadows zone. Terry White, of Ernst and Young -- the City's auditors, addressed the meeting. He explained the role of financial auditors in creating a financial statement audit. He said that all special revenue funds are grouped together when reported to the public. He said the audit is designed to make sure that the overall City finances are properly reported for consumption by the public and the Council. He said the City of Moorpark is not at all atypical. He said it is very similar to most cities its size with regard to its accounting organization. He said that the City has grown much faster than most cities its size and has gone from an essentially start -up situation a couple of years ago with very little in the bank to a City that has $20 million in assets. He said the City's very rapid growth has to be taken into consideration. Mr. White explained how fund accounting operates and that modified accrual accounting was the base of accounting used by the City. Mr. Hare reviewed some of the financial policies and procedures used by the City. He said that all checks are counter - signed by an elected and appointed official except for payroll. He said that the City Council has Minutes of the City Council February 28, 1990 Moorpark, California Page 3 establish a Finance Committee. He said the City had an investment policy and that interest earnings have been increased through good management and conservative, prudent investments. PUBLIC COMMENT: Mayor Lawrason opened the meeting to public comment and questions. John Roberts, 15787 Graduate Circle, asked by what authority Quimby fees where used for the payment of legal fees associated with acquisition of park land. Mr. Kueny referred to an opinion from the City Attorney, Cheryl Kane which said that the law does not preclude Quimby funds from being used for legal fees when related to the acquisition of park land. Susan Pfister, 4222 Granadilla Drive, asked for an accounting of the tracking of funds from traffic fees collected from builders for the Los Angeles Avenue Corridor and Tierra Rejada widening. Mr. Kueny responded that the traffic fees were accounted for in the Los Angeles Avenue Area of Contribution (AOC)- Fund 27, and the Tierra Rejada Road /Spring Road AOC in Fund 26. Each AOC has a list of projects funded by the fees. Mary Dolliver, 12416 Willow Hill Drive, said that the meeting was very controlled. She said she had a great deal of material with her that needed to be spread out on a table. She said she had hoped for a much more informal forum for questions. Councilmember Harper suggested setting up tables and continuing as requested by Ms. Dolliver. AT THIS POINT in the meeting a 10 minute recess was declared. The meeting reconvened at 8:37 p.m. Mary Dolliver said that she and Cheryl Zemont had been looking into forming a parks district and in doing so had requested financial information from the City. An unidentified citizen interrupted and ask if the rest of those who had filled out speaker cards would have an opportunity to speak. Minutes of the City Council February 28, 1990 Moorpark, California Page 4 Mayor Lawrason said that he would go through the speaker cards in the order presented and that Mrs. Dolliver could speak last. Tom Wheeler, 13065 Westport St., said he was a former Parks & Recreation Commissioner and expressed that he did not think Quimby fees should be used to pay for legal fees in litigation against other agencies. He suggested that a complete audit of the City's accounting system be done with the auditing firm to discuss findings in a public forum. Mr. White responded that Mr. Wheeler was asking for a management audit which is far beyond the scope that a City usually contracts for. He said such an audit is systems oriented and very expensive. He said with one exception, he had never done a management audit on a City. Leta Yancy- Sutton, 316 Moorpark Avenue, indicated she would not speak. Pete Peters, 7155 Walnut Cyn Rd., requested that Ms. Dolliver give him a list of the people in her organization. He said he did not favor a parks district and the citizens should work with the City programs that were in place. Doug Frazier, 237 Sierra, asked what Ms. Dolliver was trying to do. Vickie McGowan, 13060 View Mesa, said she would defer speaking until the next meeting. Lynne Owens, 4647 Adonis Pl . , said a small vocal minority was being heard from and she wanted to know who was paying the bill for the staff time for the meeting and research that was being done. Bill Poleri, 300 Moorpark Avenue #203, asked for an explanation of whether or not money collected in one zone could be used in another area of the City. Mr. Kueny explained the division of funds between community and neighborhood facilities and the zone concept. Minutes of the City Council February 28, 1990 Moorpark, California Page 5 Lynn Crockatt, 13768 Christian Barrett Dr., said there were a lot of politics going on and he did not agree with the personal agenda being brought forward by some of the people at the meeting. Barbara Schultz, 116 Sierra Avenue, expressed her concern that a downtown park be built. Ms. Dolliver again addressed the Council asking to look at the ledgers containing the Parks Improvement Fund. Mr. Hare gave the ledgers to Ms. Dolliver. In response to Ms. Dolliver, Mr. White said that looking at past hand ledgers is not indicative of where the City is now. He said the system needed to be automated and is just about there. Cheryl Zemont, 3860 Timberview Ct., said that she had found a deficit in the Mountain Meadow's zone and the figures on the deficit had changed four times. She said there was something wrong in every zone. She also questioned why the City had not moved forward with the Tot Lot at the Community Center. She also said she would like to know what happened to the footbridge that was to go across the Arroyo Simi in the 69 Acre Park. Mr. Kueny responded that a subsequent Council had eliminated the Tot Lot. He explained where in the budget the money was budgeted for the footbridge and its current status. Ms. Zemont said she believed that Quimby Fees should not be used for litigation. Ms. Dolliver said that she wanted to see all the checks and go through the parks ledgers. Mr. Kueny said the City would accommodate her request. Minutes of the City Council February 28, 1990 Moorpark, California Page 6 4. ADJOURNMENT: MOTION: Councilmember Brown moved and Councilmember Montgomery seconded a motion to adjourn the meeting. The motion carried by unanimous voice vote. The time of adjournment was 11:37 p.m. Paul W. awrason Jr. Mayor ATTEST: