HomeMy WebLinkAboutStaff Report 3044 City of Palo Alto (ID # 3044)
City Council Informational Report
Report Type: Informational Report Meeting Date: 9/4/2012
September 04, 2012 Page 1 of 1
(ID # 3044)
Title: Gifts to the City Fiscal Year 2012
Subject: Gifts to the City Fiscal Year 2012
From: City Manager
Lead Department: Administrative Services
This is an informational report and no Council action is required.
Discussion
The City of Palo Alto’s policy and procedures 1-18 (Attachment A) requires annual reports to
the City Council regarding significant gifts that have been accepted on behalf of the City.
In compliance with this policy, Attachment B lists all of the significant gifts (over $5,000)
received during Fiscal Year 2012. All gifts had a designated purpose as stated under the “Use of
Gift” column. Staff monitors designated restrictions to comply with the Donor’s request.
In addition, in mid-2008 the Fair Political Practices Commission (FPPC) adopted new regulations
relating to gifts benefitting specific employees. The new regulations contain guidelines on when
these types of gifts should be disclosed as gifts to the City. Gifts required to be disclosed
pursuant to this regulation are now also reported on the new FPPC Form 801, and that gift
information is now posted to the City Clerk’s web page as required by the FPPC.
Annual reports of gifts will continue to be provided to the Council, and Form 801 information
will be available on the City Clerk’s website throughout the year as gifts are received.
Attachments:
Attachment A: Gifts to the City Policy I-18 (PDF)
Attachment B: Gifts received FY 2012 – Significant Gifts over $5000 (DOC)
Prepared By: Julia Pollard, Administrative Assistant
Department Head: Lalo Perez, Chief Financial Officer
City Manager Approval: James Keene, City Manager
POLICY AND PROCEDURES 1-18
Revised: March 2009
Effective: December 1, 1989
GIFTS AND DONATIONS TO THE CITY OF PALO ALTO
POLICY STATEMENT
The purpose of this policy is to:
• Establish uniform procedures for the receipt of gifts to the City of Palo Alto;
• Cultivate and maintain an environment where residents and businesses want to
contribute to the City's programs and facilities;
• Promptly acknowledge and express appreciation for the gifts;
• Assure the gifts are properly inventoried, and
• Comply with the Political Reform Act and Fair Political Practices Commission
Regulations.
It is essential that gifts be properly reported and reviewed carefully for impact on
the City's resources and for consistency with City policies and procedures
concerning cash handling and inventory.
City employees are prohibited from accepting personal gifts (see Section 1301,
Merit System Rules and Regulations). Gifts to elected and appointed City officials
and "designated" City employees (see Palo Alto Municipal Code, Chapter 2.09)
are also regulated by the State of California Fair Political Practices Commission.
Applicability of this Policy
The procedures stated in Section A apply to gifts offered or given to the City, gifts
actively solicited by the City, and gifts from community groups that support
various City operations (e.g. Friends of the Library, the Recreation Foundation,
etc.). They do not apply to minor individual contributions which will be quickly
consumed in a City-sponsored event, work contributed by individual volunteers,
sponsorship of a City activity, or donations of advertising, publicity, graphics, etc.
in exchange for City acknowledgment. The procedures are consistent with those
applicable to grants and other funding requests (see Policy and Procedures 1-12).
The Fair Political Practices Commission has adopted requirements (2 Ca1.Code
Regs. § 18944.2) for reporting payments made to agencies that would otherwise
constitute gifts to public officials. Payments may be considered gifts to the City
when the City receives and controls the payment, uses the payment for official
business, and identifies the recipient. Such payments must be reported as provided
in section B of this policy.
Table I summarizes acknowledgement and reporting requirements for gifts.
PROCEDURES
A. City Requirements for Accepting and Acknowledging Gifts
Department heads are authorized to accept gifts tendered by cash or cash
equivalents or by electronic funds transfers (e.g., ACH transfer or credit card
payment) on behalf of the City. Implementation of this policy is the responsibility
of the department head.
Thresholds for implementation of the procedures vary with the category of the
gift, as shown in Table 1.
The estimated value of a gift is based on the donor's estimate. The City will not
independently assign a value to the gift unless it is cash.
Gifts accepted by the City become the property of the City of Palo Alto and are to
be used for public benefit. Unless a special agreement concerning the ultimate
disposition of the gift is entered into at the time the gift is accepted, it is
understood that the City has sole authority to determine the use, transfer, handling,
or disposition of the gift.
Gifts made to officials directly or for which the donor donors designates by name,
class, or other title the official who may use the payment are not gifts to the City, ~ but rather individual gifts that may be required to be reported on FPPC Form 700.
Employees may not accept individual gifts.
Department heads should review material gifts to:
• determine what the estimated costs to the City will be for any related installation,
maintenance, operation, storage or liability that may be incurred by acceptance of
the object;
• ensure that the gift is properly documented, catalogued, and/or inventoried in the
department and division records;
• prepare and install an appropriate sign or nameplate consistent with the City's
naming policy;
• ensure that the object will be satisfactorily maintained.
Acknowledgment of Gifts
The manner in which a gift is acknowledged must be appropriate to the nature of
the gift and consistent with the donor's wishes.
1. Within thirty (30) days of receipt of a gift, the department head must
send an acknowledgment letter, thanking the donor on behalf of the City of Palo
Alto.
a. The letter should clearly identify the gift and confirm the placement of
the object that has been given to the City, or the use to which the gift will
be devoted.
b. Gifts to a governmental entity are treated similarly to charitable
contributions for purposes of tax deductions. However, the donor will be
responsible to the Internal Revenue Service and Franchise Tax Board for
substantiating his or her own tax deduction. The City will not provide any
tax services to donors.
c. Except for gifts of cash or cash equivalents, where the donor amount is
apparent, no dollar amount should be stated in the letter. Instead, the letter
should contain the following paragraph:
Your gift may be tax deductible. To determine the amount you may
properly deduct for tax purposes, you should consult your tax
preparer or tax attorney.
d. The department head or his/her designee will sign the letter and forward
a copy to the ASD Director.
e. For a particularly significant gift, recIpIent department head in
consultation with the ASD Director may ask that a letter be prepared for the
Mayor's signature.
2. The recipient department head, in consultation with the ASD Director,
will determine if the gift warrants a public announcement and in what manner it
should be made. The donor will be notified in advance of any announcement, and
has the right to request anonymity.
3. The ASD Director is responsible for:
a. maintaining a record of all gifts that are accepted, including a description
of the gift, the donor's name and address, the date the gift was received, and
the disposition of the gift.
h. reporting annually to the City Council regarding the gifts that have been
accepted on behalf of the City.
4. Each department should also maintain a record of all gifts that are
accepted, which includes a description of the gift, the donor's name and address,
the date the gift was received, and the disposition of the gift.
B. Fair Political Practices Commission Requirements for Accepting and
Reporting Gifts to the City
In addition to the requirements listed above, departments receiving gifts to the
City must comply with Title 2 of the California Code of Regulations section
18944.2, summarized below:
Payments or similar gifts that are controlled by the City and used for official City
business may be considered gifts to the agency rather than gifts to an individual
although the individual may receive a personal benefit from the payment, if all of
the following requirements are met:.
(1) City controls use of payment: The city manager or designee
must determine and control the City's use of a payment. The donor
may identify a purpose for the payment, but may not designate by
name, title, class, or otherwise, the official/employee who may use
the payment. The City Manager or designee shall select the
indivi dual ( s) who will use the payment any may not select himself or
herself as the user.
(2) Official City business. The payment must be used for official
City business.
(3) Reporting. Within 30 days after use of the payment, the head of
the department of the official/employee who used the gift must
report the payment on the Form 801 and forward it to the City Clerk.
Form 801 is available at the Fair Political Practices Commission
website online at http://www.fppc.ca.gov/forms/801.pdf. The City
Clerk shall post a copy of the form or the information in the form on
the City website, and shall maintain the forms for a period of not less
than four years ..
(4) Limitations on payments for travel. Payments for travel,
including transportation, lodging, and meals, are not gifts to the City
but are considered personal gifts or income that the official or
employee may be required to report on his or her FPPC Form 700 (a)
if the donor designates by name, title, class, or otherwise, the official
or employee who may use the payment, (b) if the City Manager or
designee has not preapproved the travel in writing by signing the
Form 801 or other travel pre-approval in advance or the trip, and/or
( c) to the extent that such payments exceed the City's reimbursement
rates for travel, meals, lodging, and other actual and necessary
expenses.
NOTE: Questions and/or clarification of this policy should be directed to the
Administrative Services Department. Questions and/or clarification of the Form
801 reporting requirements should be directed to the City Clerk or City Attorney's
Office.
Attachments:
,
Table 1-Summary of Gift Categories and Reporting Requirements
Cash or cash .
. equivaIent.thatwill
be use~byCity for
QfficialCity business
(cash, check, money
. order, travleleischeck,
cashier's
or cash
equivalent that will
be used by an .
. individual employee
for official city
business
Stocks~other
securities
"'''l.U,",O .•.• " .qr
prof¢ssionalfirm)
x
x
x
x
TABLEt
GIFTS TO CITY SUMMARY
x x
x x
x
x
x
-----..... _ ........ ----
For payments used for official
travel, see limitations set forth in
policy section B(4).
Contact ASD re deposition of this
type of gift. The City's investment
policy precludes purchase of stocks,
but the City may accept them as
gifts if sold within a reasonable
amount of time and ASD Director
determines that cost of sale will not
exceed cost of stock.
Department head evaluates services
to determine impact to department's
operating budget or CIP.
Contact City's Risk Manager to
determine potential liability
TABLE 1
GIFTS TO CITY SUMMARY
Material Gifts If item has a value of $5,000 or
(Objects of art, X X more, also provide ASD Director
equipment; property, with documentation regarding value
other tangibles) of gift for fixed assets accounting.
Real Property .. All gifts require approval from ASD Real Estate Division and should be referred there. Real Estate/ ASD
(Privately owned land will submit a written recommendation to the City Council for acceptance or rejection ofthe gift.
and/or land
improvements)
ATTACHMENT B
Significant Gifts Received by the City of Palo Alto for Fiscal Year 2011-2012
1
Date Donor Description of Gift Use of Gift
July 2011 Art in Public Places
Collection from
Cubberley artists
$25,975 14 artworks were donated to the Art in Public Places Collection
(amount determined by the artists)
July 19, 2011 R. Bentley/Grove
Foundation Grant
$5,000 Animal Services
July 25, 2011 Friends of the Palo Alto
Library
$45,463 Link+ membership, 7/1/11 thru 6/30/12 (Friends made direct payment
to vendor providing the service.)
September 1,
2011
Silicon Valley
Community
Foundation
$5,000 Donation towards the Pearson Arastradero Trails
December 13,
2011
Palo Alto Art Center
Foundation
Undetermined 7 artworks donated to the Art In Public Places Collection
December 13,
2011
Palo Alto Art Center
Foundation
$20,000 Support Staffing for Art Center programs For Project LOOK!
December 13,
2011
Palo Alto Art Center
Foundation
$18,000 Support Staffing for Art Center programs For Project LOOK! And
Children’s Fine Arts!
December 19,
2011
Pacific Library
Partnership
$15,000 Redesign of library website and technology purchases to expand library
services.
December 19,
2011
Palo Alto Library
Foundation
$1,900,000 Furniture, technology and Collection materials for Measure N Library
and Community Center Projects ($1,400,000 appropriated to CIP LB-
11000 and $500,000 to the Library)
March 28, 2012 California State
Library
$5,000 Federal Library Services & Technology Act grant for Parenting Program
series.
May 4, 2012 The Brin Wojcicki
Foundation
$13,912 Public use equipment (30 Google Chromebooks)
June 30, 2012 Friends of the Junior
Museum & Zoo
$13,000 Renovation to zoo exhibit partial completion in FY 2012 includes
themed children’s climbing structure and aviary.
ATTACHMENT B
Significant Gifts Received by the City of Palo Alto for Fiscal Year 2011-2012
2
June 30, 2012 Friends of the Junior
Museum & Zoo
$20,000 Renovation to zoo exhibit includes reframing of roof, replacement of
wire, addition of glass viewing, new concrete pond, new waterfalls
and artificial mud banks, landscaping, night house up-grades, water
recalculation system, and children’s viewing “tree” with bubble
windows.
June 30, 2012 Friends of the Junior
Museum & Zoo
$215,988.77 Architectural services and meeting facilitation for long-range
planning for the Junior Museum & Zoo and Rinconada Park Parking
Lot.
June 30, 2012 Friends of the Junior
Museum & Zoo
$8,207 Topographic survey of parking lot and the surrounding area of the
Junior Museum & Zoo.
Varies Friends of the Palo Alto
Library
$161,702 New books and media for Library’s collection, renewal of book and DVD
lease programs, and subscriptions to online resources. (Friends paid
invoices directly throughout the year – money was not given to the City)
Varies Friends of the Palo Alto
Library
$34,312 Support for youth and adult programs at all libraries. (Friends paid
performers and associated program supplies throughout the year)
Varies Friends of the Palo Alto
Library
$51,709 New books for the collections at College Terrace and Downtown
branches when these libraries reopen after remodeling. (Friends paid
invoices directly throughout the year – money was not given to the City)
Total gifts over $5,000:
$2,558,268.70