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File #: 2008-0239    Version: 1
Type: Resolution Status: Defeated
File created: 3/25/2008 In control: Committee on Finance and Law
On agenda: Final action: 4/8/2008
Enactment date: Enactment #:
Effective date:    
Title: Resolution directing the City Controller to liquidate certain pre-encumbrances in the City Council and the City Clerk's Office Budget that are inconsistent with Generally Accepted Accounting Principles, transfer any savings to the Department of Public Safety, and further instituting an annual pre-encumbrance and encumbrance review process to improve government accountability.
Sponsors: Jim Motznik
Indexes: MISCELLANEOUS
Attachments: 1. 2008-0239.doc
Presenter
Presented by Mr. Motznik

Title
Resolution directing the City Controller to liquidate certain pre-encumbrances in the City Council and the City Clerk's Office Budget that are inconsistent with Generally Accepted Accounting Principles, transfer any savings to the Department of Public Safety, and further instituting an annual pre-encumbrance and encumbrance review process to improve government accountability.

Body
WHEREAS, City Council and the City Clerk have made a practice of annually enacting pre-encumbering legislation which authorizes the use of budgetary resources which would in the normal course be returned to the General Fund at years end if not spent or formally committed for a specific purpose through a signed contract (encumbered); and

WHEREAS, such pre-encumbering legislation has not yet been used to encumber operating funds for the purchase of specific materials, supplies, and equipment for which a signed contract is in place for services that are committed but not yet rendered; and

WHEREAS, Governmental modified accrual accounting does not allow the encumbrance of annual contracts for services other than for construction and other capital purposes; and

WHEREAS, the amount of unallocated pre-encumbered money in prior year City Council and City Clerk's Office operating budgets pursuant to resolutions 707 of 2007, 805 of 2006, 961 of 2003, and 888 of 2001 now totals $149,900; and

WHEREAS, the enactment of such pre-encumbering legislation and reservation of funds by City Council is not consistent with Generally Accepted Accounting Principles; and,

WHEREAS, the City's distressed status necessitates the prudent use of limited budgetary resources and these funds would more effectively be utilized for public safety purposes;

Be it resolved by the Council of the City of Pittsburgh as follows:

Section 1. That the City Controller is hereby directed to liquidate any pre-encumbered general funds in the City Council ...

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