HomeMy WebLinkAboutStaff Report 3979 City of Palo Alto (ID # 3979)
City Council Informational Report
Report Type: Informational Report Meeting Date: 9/16/2013
September 16, 2013 Page 1 of 1
(ID # 3979)
Title: Gifts to the City, 2013
Subject: Significant Gifts to the City, FY 2013
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 2013. 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 1-18 (PDF)
Attachment B: Significant Gifts (over $5,000) Received During Fiscal Year 2013 (PDF)
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 Cal.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
TABLE!
GIFfS TO CITY SUMMARY
Gift Category ,
Cash or ~ash '
equivalent,tbatwill
be used by City for
official City business X X X
(cash,check,nnoney
'order, travelefscheck,
caShier's
or cash For payments used for official
equivalenttbat will travel, see limitations set forth in
be used' by an X X X X policy section B(4).
individual 'employee
for official City
business
Stocks, other Contact ASD re deposition of this
securities type of gift. The City's investment
policy precludes purchase of stock<;,
X X 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
servicespetformed by to determine impact to department's
a busine$~or X X operating budget or elP.
prof~ssional flllIl) Contact City's Risk Manager to
detennine 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 (over $5,000) Received by the City of Palo Alto for Fiscal Year 2012‐2013
Date Donor Description of Gift
July 1, 2012 Friends of the Palo Alto
Library
$43,172
January 18, 2013 Friends of the Junior Museum
& Zoo
$38,472
February 19, 2013 Palo Alto Art Center
Foundation
$20,000, $18,000 and $34,029.15
February 19, 2013 Palo Alto Art Center
Foundation
Fixtures, furnishings and equipment
values at $508,057.10
March 4, 2013 Patricia Hannaway Oil on Canvas painting she created
entitled "Entice" valued at $40,000
May 2, 2013 Susan Blake $75,000
June 30, 2013 Friends of the Junior Museum
& Zoo
Facility improvements to the Junior
Museum & Zoo at a cost of $26,627.15
June 30, 2013 Friends of the Junior Museum
& Zoo
Contracted services to benefit planning
and collections management at the Junior
Museum & Zoo at a cost of $56,830.37
Varies Friends of the Palo Alto
Library
$58,398
Varies Friends of the Palo Alto
Library
$110,000
Varies Friends of the Palo Alto
Library
$10,456
Varies Friends of the Palo Alto
Library
$38,025
Varies Friends of the Palo Alto
Library
$9,069
Use of Gift
Support for the City of Palo Alto Public Art Commission, Division of Arts and
Sciences.
To support staffing for Art Center Programs for the Art Center's Project LOOK!
and Children's Fine Arts program for FY 2012‐13
In support of the Junior Museum & Zoo's effort to prepare the facility for
accreditation with the American Alliance of Museums and the Association of
Zoos and Aquariums.
For the transformed Palo Alto Art Center building. These items, range from
interior and exterior signage design and production to office and classroom
furniture and all will enhance the visitor services, exhibition and art education
programs of the Art Center
Link+ membership, 7/1/11 thru 6/30/12 (no tangible goods received; Friends
made direct payment to vendor providing the service.)
Donation of bronze sculpture Eastern Memories.
Improvements to exhibits, a classrooms and animal facilities including
Weaverbird House exhibit, Tortoise Hill exhibit, Raptor housing and classroom
counters.
Services include architectural fees, professional training and conference expense
for non‐designated staff, strategic planning fees, and the development of a
digital catalog of JMZ collections.
May 22, 2013 Anonymous Donor $34,486 Animal Services ‐ promote responsible pet ownership and well‐being of animals
in our community
New books and media for Library’s collection, renewal of subscriptions to online
resources. (Friends paid invoices directly throughout the year – money was not
given to the City)
Leased collection for Temporary Main Library (Friends paid invoice directly –
money was not given to the City)
Special funds for children’s collection materials (Terry Su, C Family Trust,
Mashruwala & Majmundar, Dalal and Burkoth Memorial)
Support for youth and adult programs at all libraries. (Friends paid performers
and associated program supplies throughout the year)
Cable Coop Grant – public use equipment (loaner laptops and tablets)
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