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HomeMy WebLinkAboutAGENDA REPORT 1990 0321 CC REG ITEM 08Af C MINUTES OF THE CITY COUNCIL Moorpark, California ITEMo•n • 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 resort 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 addji_tional computer equipment and with phase 2 of City Hall renovation in process that the City should wait unta] a1]1. equipment was in place before proceeding with the " Nced asset system. He said the Council ha{:i been given copies of the current fund balance analysis and, copies were available to the public. He said the gar alysis showed the City has healthy fund balances. He said, as indicated by the auditors in a previous presentati .,n to 'the Council, the City over the initial year_,: evE! loped very sound financial management policies. He said the cash balances were built to the point whore capital improvements could be funded. He explained the different types of funds -- including governmental, restr-icted, and trust and agency. He said available t_tr ucj}Z t�,e new computer system was Minutes of the City Council February 28, 1990 Moorpark, California Page 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 a -t 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 gc ^eral :Ledger system. Mr. Hare said that one issue that had been raised in the newspaper was alleged nissing 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 s'rid that the contract CPA used by the City was pulling : r ,,oices and verifying that they are appropriately adjustec to 't.hE:! Mt. Meadows zone. Terry White, of Ernst ind 'Young -- the City's auditors, addressed the meet:inl. He explained the role of financial auditors i.r, creating a financial statement audit. He said that all special revenue funds are grouped together when-, --eported to the public. He said th audit is des fined I,-) 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 e said it is very similar to most cities its size w..t.h regard to its accounting organization. He sa. that the City has grown much faster than most ci.t iE cs its size and has gone from an essentially start -up situation a couple of years ago with very little in the bar,: to a City that has $20 million in assets. He said tf c'' very rapid growth has to be taken into consi(] r t; M Mr. White explained hou, fund accounting operates and that modified accrual accc,t t i i1c =vas the base of accounting used by the City. Mr. Hare reviewed som;y of the financial policies and procedures used by the 'ity. He said that all checks are counter - signed by arr elected and appointed official except for payroll. 1 -> s3Ad that the City Council has Minutes of the City Council_ February 28, 1990 Moorpark, California Page 4 establish a Finance C<)mmittee. He said the City had an investment policy and that interest earnings have been increased through d( (d management and conservative, prudent investment:;. PUBLIC COMMENT: Mayor Lawrason opened the meeting to public comment and questions, John Roberts, 15787 Graduate Circle, asked by what authority Quimby fees dhere used for the payment of legal fees associated with cquisition 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 oark: 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 R,jada w..idening. Mr. Kueny responded thit 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 ha a list of projects funded by the fees. Mary Dolliver, 12416 4ilLow Hill Drive, said that the meeting was very contioiled. She said she had a great deal of material with her. that needed to be spread out on a table. She sai::1 she had hoped for a much more informal forum for qu( st ions Councilmember Harper suggested setting up tables and continuing as request( =.1 by Ms. Dolliver. AT THIS POINT in the meeting a 10 minute recess was declared. The meet:i.n( reconvened at 8:37 p.m. Mary Dolliver said th<a.t she and Cheryl Zemont had been looking into forming a parks district and in doing so had requested financial. ifformation from the City. An unidentified citizen interrupted and ask if the rest of those who had f i l l e i o a t :speaker cards would have an opportunity to spea }. Minutes of the City Council February 28, 1990 `( Moorpark, California Paqe 4 Mayor Lawrason said th<t he would go through the speaker cards in the order preso-nted 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 agaj.nst other agencies. He suggested that a complete audit c:f the City's accounting system be done with the auditing firm to discuss findings in a public forum. Mr. White responded ttiat Mr. Wheeler management audit whicY is far beyond City usually contracts for. He said systems oriented and ^eery expensive. exception, he had °-ie,, -y.r 3one a manac City. was asking for a the scope that a such an audit is He said with one jement audit on a Leta Yancy- Sutton, 3:L� Moorpark. Avenue, indicated she would not speak. C Pete Peters, 7155 Waliut 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 shoult work with the City programs that were in place. Doug Frazier, 237 Sierra, asked what Ms. Dolliver was trying to do. Vickie McGowan, 13060 Jiew Mesa, said she would defer speaking until the nex� meeting. Lynne Owens, 4647 Adoni ::s Pa_. , said a small vocal minority was being heard from and she wanted to know who was paying the bill for th:y staff time for the meeting and research that was be-in,; done. Bill Poleri, 300 MooiParK Avenue #203, asked for an explanation of whether r not money collected in one zone could be used in anoth r area of the City. Mr. Kueny explained the division of funds between community and neightacr-hood facilities and the zone concept. Minutes of the City Council February 28, 1990 Moorpark, California Page Lynn Crockatt, 13768 Kristian Barrett Dr., said there were a lot of politics going on and he did not agree with the personal agenda be nq brought forward by some of the people at the meeting Barbara Schultz, 116 saerra Avenue, expressed her concern that a downtown park 1- b.ii l . Ms. Dolliver again addressed the Council asking to look at the ledgers contairing the Parks Improvement Fund. Mr. Hare gave the ledcq��rs to Ms. Dolliver. In response to Ms. Dol iver, Mr. White said that looking at past hand ledgers is not indicative of where the City is now. He said the ystem needed to be automated and is just about there. Cheryl Zemont, 3860 T.mberview Ct., said that she had found a deficit in th,;, 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 S�Mi 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 or the footbridge and its current status. Ms. Zemont said she be.ieved that Quimby Fees should not be used for litigatior Ms. Dolliver said that she wanted to see all the checks and go through the pear s edgers. Mr. Kueny said the .it would accommodate her request. Minutes of the City Council 1 Moorpark, California Page 6 4. ADJOURNMENT: ATTEST: February 28, 1990 MOTION: Councilmembez Brown moved and Councilmember Montgomery seconded a motion to adjourn the meeting. The motion carried by unan mous voice vote. The time of adjournmen was 11.:37 p.m. Lillian Kellerman, City Clerk Paul W. Lawrason Jr., Mayor