65-18 VPA Non- Reverting Funds Clean-Up Ordinance

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Filed in Clerk's Office BILL NO. 65-18 NOV 1 9 2018 ORDINANCE NO. KAREEMAH FOWLER CITY CLERK,SOUTH BEND, IN AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA,AMENDING CHAPTER 2, ARTICLE 14 OF THE SOUTH BEND MUNICIPAL CODE BY DELETING SECTIONS 2-169,2-170.2,2-170.3, 2-170.4,2-170.5, AND 2-170.6, WHICH ESTABLISHED VARIOUS SPECIAL FUNDS ASSOCIATED WITH THE VENUES, PARKS,AND ARTS DEPARTMENT STATEMENT OF PURPOSE AND INTENT The South Bend Common Council passed Ordinance Nos. 7886-88, 8329-92, 8450-93,and 8750-97 for the purpose of establishing certain non-reverting funds associated with capital improvements and directed revenue expenditures for various facilities maintained by the Venues, Parks, and Arts Department ("VPA"), formerly known as the Public Parks Department. Specifically, Ordinance No. 7886-88 established the East Race Waterway Promotional and Development Fund (Sec. 2-169); Ordinance No. 8329-92 established the Potawatomi Zoo Nonreverting Capital Improvement Fund (Sec. 2-170.2), Municipal Golf Courses Nonreverting Capital Improvement Fund(Sec. 2-170.3), and the Park and Picnic Facilities Nonreverting Capital Improvement Fund (Sec. 2-170.4); Ordinance No. 8450-93 established the Howard Park Ice Rink Nonreverting Capital Improvement Fund (Sec. 2-170.5); and Ordinance No. 8750-97 established the Recreation Department Nonreverting Fund (Sec. 2-170.6). Following a presentation by the Administration and Finance Department in anticipation of the Common Council's deliberations on the City's 2019 budget, the Common Council has determined that these decades-old, non-reverting funds are unnecessary from a budgetary perspective, adding only a needless level of complexity to the City's accounting and budget process. Instead, the monies received by and held in these funds will be more efficiently maintained for ongoing City operations if combined into the general Parks & Recreation Fund (No. 201), which will allow for clearer accounting and budgeting for staff and stakeholders. Within the City's financial structure, Fund 203 Recreation Non-Reverting and Fund 405 Park Non-Reverting Capital will be retired and the balances transferred to Fund 201 Parks & Recreation. Fund 201 will continue to support capital improvements, and this change will have no detrimental effect on the levels of service provided at the various facilities maintained by VPA. NOW,THEREFORE,BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, AS FOLLOWS: Section I. Ordinance No. 7886-88, passed by the Common Council on July 11, 1988; Ordinance No. 8329-92, passed by the Common Council on December 14, 1992; Ordinance No. 8450-93, passed by the Common Council on December 13, 1993; and Ordinance No. 8750-97, passed by the Common Council on January 13, 1997, are hereby repealed in their entirety.