HomeMy WebLinkAboutCity of Tamarac Resolution R-2013-127Temp. Reso. # 12433
November 8, 2013
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2013-/17-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
TAMARAC, FLORIDA, URGING MEMBERS OF THE FLORIDA
LEGISLATURE TO OPPOSE LEGISLATION THAT WOULD
MANDATE THE USE OF A UNIFORM CHART OF ACCOUNTS FOR
ALL GOVERNMENTAL ENTITIES TO REPORT FINANCIAL
INFORMATION; DIRECTING THE CITY CLERK TO TRANSMIT A
COPY OF THIS RESOLUTION TO THE GOVERNOR, THE BROWARD
LEGISLATIVE DELEGATION AND OTHER MEMBERS OF THE
FLORIDA LEGISLATURE, THE BROWARD LEAGUE OF CITIES, THE
FLORIDA LEAGUE OF CITIES, EACH OF THE MUNICIPALITIES IN
BROWARD COUNTY, AND THE BOARD OF COUNTY
COMMISSIONERS FOR BROWARD COUNTY; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, in 2011, the Governor signed Senate Bill 1292 into law, requiring the
State Chief Financial Officer to recommend a uniform chart of accounts for reporting
financial information for all state agencies, local governments, educational entities, and
entities of higher education; and
WHEREAS, each entity of the state and local government is different, serves a
different purpose, and uses a different basis of accounting: and
WHEREAS, the purpose of the Chart of Accounts Project is to develop a uniform
chart of accounts to be used by all governmental entities for reporting assets, liabilities,
equities, revenues and expenditures; and
WHEREAS, the draft uniform chart of accounts will impact more than 2,350
entities; and
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Temp. Reso. # 12433
November 8, 2013
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WHEREAS, each of the impacted entities is currently accountable to the
electorate, citizens and users of their services; and
WHEREAS, Florida governmental entities are required to meet many reporting
requirements both at the State and Federal level, including reporting to the Florida
Department of Financial Services, Florida Equal Opportunity Employment Commission,
Florida Unemployment Compensation, Florida Retirement System, Federal Affordable
Care act, and payroll taxes and W-2 information to the Internal Revenue Service; and
WHEREAS, the monthly reporting may be prepared on a basis of accounting that
may differ from the basis of accounting used to prepare the year-end audited financial
statements and the monthly information will not be validated; and
WHEREAS, the new level of detail required for monthly reporting is far greater
than the level of detail reported in the audited financial statements or in the Annual
Financial Report_ required pursuant to the provisions of Section 218.32(1)(a), Florida
Statutes; and
WHEREAS, there will be no attempt to validate any of the data before it is posted
for public viewing, and this results in a high risk that the data may be inaccurate, invalid,
or incomplete; and
WHEREAS, the establishment of a uniform chart of accounts without requiring
uniformity in other areas such as in the basis of accounting and in the accounting
treatment of various transaction in itself will not provide users with any meaningful
comparisons between organizations; and
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WHEREAS, regardless of the approach to be taken to implement the provisions
of Section 215.89, Florida Statutes, significant resources will be required to achieve the
goals of the Chief Financial Officer; and
WHEREAS, the cost of implementing the uniform chart of accounts far exceeds
any benefit that taxpayers may accrue, and is an unfunded mandate on all entities
impacted by the implementation of the uniform chart of accounts; and
WHEREAS, while transparency and accountability of the use of public funds to
citizens and other stakeholders is paramount, it must be done while limiting the burden
to the entities and preserving the autonomy of each entity of government; and
WHEREAS, legislation should be enacted that prescribes minimum desired
transparency. reporting by local governments, requiring the local government entity to
include such information on their web sites, and such legislation should not impose
significant financial burdens on local government entities; and
WHEREAS, the City Commission of the City of Tamarac finds that it is in the best
interest of the citizens and residents of the City to oppose any legislation that mandates
the use of a uniform chart of accounts for all governmental entities to report financial
information.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA AS FOLLOWS:
Section 1. The foregoing "WHEREAS" clauses are confirmed and ratified as
being true and correct and are hereby incorporated herein.
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Temp. Reso. # 12433
November 8, 2013
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Section 2. The City Commission of the City of Tamarac, Florida hereby
reaffirms its opposition to any legislation that would mandate the use of a uniform chart
of accounts for all governmental entities to report financial information and urges all
municipalities in Broward County to join in this opposition. The City Commission hereby
further urges the Florida Legislature to reject this legislation.
Section 3. The City Clerk is hereby directed to provide a certified copy of this
Resolution to the Governor of the State of Florida, the Broward County Legislative
Delegation and other members of the Florida Legislature, the Broward League of Cities,
the Florida League of Cities, the Board of County Commissioners for Broward County
and each of the municipalities in Broward County.
Section 4. All resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of such conflict.
Section 5. If any clause, section, other part or application of this Resolution is
held by any court of competent jurisdiction to be unconstitutional or invalid, in part or
application, it shall not affect the validity of the remaining portions or applications of this
Resolution..
Section 6. This Resolution shall become effective immediately upon its passage
and adoption.
REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK.
SIGNATURE PAGE FOLLOWS.
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Temp. Reso. # 12433
November 8, 2013
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PASSED AND ADOPTED BY THE CITY COMI SSION OF THE CITY OF
TAMARAC, FLORIDA, THIS DAY OF , 2013.
ATTEST:
PATRICIA TEUFEL, CMC
CITY CLERK
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO, FORM:
Noo
S . GOREN
ATTORNEY
CITY OF TAMARAC FLORIDA
BETH TALABISCO, MAYOR
RECORD OF COMMISSION VOTE:
MAYOR TALAB IS CO
DIST 1: COMM. BUSHNELL
DIST 2: V/M. GOMEZ
DIST 3: COMM. GLASSER
DIST 4: COMM. DRESSLER
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