Loading...
HomeMy WebLinkAbout06. 21-410AUGUST 24, 2021 21-410 RESOLUTION (CARRIED__7-0______LOST________LAID OVER________WITHDRAWN________) PURPOSE: APPROVE REVISED GIFTS AND DONATIONS POLICY INITIATED BY: FINANCE DEPARTMENT WHEREAS, the City of Oshkosh has been the recipient of many generous gifts and donations; and WHEREAS, the Common Council adopted a Gifts and Donations Policy in 2011 in order to establish a standard process for review of gifts to the City, including a review of the costs related to acceptance and maintenance; establish criteria to guide the review process; and to provide for a system of accountability for the recording and reporting of gifts and donations; and WHEREAS, the Common Council Adopted an Amended Gifts and Donations Policy in 2016 to update the Policy pertaining to terminology, to clarify and better define certain aspects of the Policy as well as to more specifically identify reporting requirements; and WHEREAS, the Finance staff have had several years of experience working under the Policy and it is appropriate to periodically review and update policies to ensure that they remain relevant and workable; and WHEREAS, the Long Range Finance Committee and Finance staff have reviewed the Policy and made recommendations to update the Policy pertaining to the reporting requirements to require Departments to report their donations under $100 in the same way, across the board, in order for the Finance staff to be able to properly record data in a consistent manner. AUGUST 24, 2021 21-410 RESOLUTION CONT’D NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the City of Oshkosh Gifts, Donations, Memorials, and Non-Commercial Naming Policy adopted via Resolution 11-111 on March 8, 2011, repealed and amended via Resolution 16-199 on April 26, 2016, is hereby amended and the City of Oshkosh Gifts, Donations, Memorials, and Non-Commercial Naming Policy attached hereto is hereby approved as amended and the proper City officials are hereby authorized and directed to take those steps necessary to carry out the City's responsibilities under the Policy. Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us TO: Honorable Mayor and Members of the Common Council FROM: Russ Van Gompel, Director of Finance DATE: August 19, 2021 RE: Approve Revised Gifts and Donations Policy BACKGROUND In 2011, the Council adopted a Policy related to the acceptance of gifts, donations, memorials, and non-commercial naming requests. Prior to 2011 the City had no formal policy governing these types of requests. The policy was amended in 2016 to update terminology and identify reporting requirements. The Finance staff have had several years of experience working under the Policy and it is appropriate to periodically review and update policies to ensure they remain relevant and workable. ANALYSIS The Long Range Finance Committee and Finance staff have reviewed the Policy and determined that the Policy generally works well but that the reporting requirement for the donations under $100 was not consistent across all Departments and so it is difficult and time- consuming for the Finance staff to compile the data at the end of the year. Attached to this memorandum is a redline version of the change made to the Policy. There is only one change, but is it listed twice in the policy. FISCAL IMPACT There is no fiscal impact. This policy will enhance internal controls related to all donations. RECOMMENDATION Staff recommends approval of the revised Gifts, Donations, Memorials, and Non-Commercial Naming Policy. Respectfully Submitted, Approved: Russ Van Gompel John Fitzpatrick Director of Finance Assistant City Manager / Director of Administrative Services Page 1 of 8 CITY OF OSHKOSH GIFTS, DONATIONS, MEMORIALS, AND NON- COMMERCIAL NAMING POLICY The City of Oshkosh has been enriched by the generous donations of individuals and entities in support of the Oshkosh community. The City of Oshkosh welcomes and encourages support from private individuals and entities that support the programs and services the City provides to the public. The City will review proposed gifts and memorials for the purpose of assisting the donors in reaching their intended goals while recognizing the mission, goals, plans, resources, and limitations of the City as a whole. It is intended that this policy provide a thoughtful review process which considers the intentions of the donor, is sensitive to the needs and desires of the community, and is sensitive to the costs associated with proposed gifts and donations, including long- term costs of maintenance and care. I. PURPOSE The purpose of this Policy is to provide a foundation including guidelines and procedures for considering and receiving proposed donations to the City of Oshkosh and for considering non- commercial requests for naming public property, structures, and facilities. II. DEFINITIONS Donation(s)/Gift(s): Any item proposed to be deeded, bequeathed, or otherwise given or donated to the City of Oshkosh including, but not limited to, endowments, real property, public improvement projects or proposals, structures or portions of structures, money, negotiable securities, materials, equipment, flora, fauna, improvements to facilities or land, statues, monuments, memorials, tributes, sculptures, murals and other public works of art, plaques, and graphics or signs. Donor: A private individual, for-profit company, non-profit organization, public agency, or any other public or private entity wishing to make a donation or gift to the City of Oshkosh. Donor Recognition Object: A physical object such as a plaque or sign placed to acknowledge a donation or gift. Monument/Memorial: An item or object established to preserve the memory of a deceased person(s) or an event that occurred in the past. Any statue, sculpture, mural or other structure or landscape feature designed to perpetuate in a permanent manner the memory of any person, group, event, or other significant element of history. Park Amenity: Typical park improvements that contribute to the traditional use of park land such as benches, play structures, picnic tables, shelters, sports facilities, trails, etc. Public Art: Any Work of Art to be donated to the City and integrated into the design of, or placed or performed in, on or about a place generally accessible or visible to the general public.  “Work of Art" shall include any application of skill and taste to the production of tangible objects according to aesthetic principles, including but not limited to paintings, sculptures, engravings, carvings, frescoes, mobiles, murals, collages, mosaics, statues, tapestries, photographs, drawings and ceramics, but excluding purely structural or supportive elements, advertising, or those required by applicable law, code, rule, or regulation. Page 2 of 8 Public Improvement Project/Proposal: May include a funded or partially funded capital project(s) request consisting of real property, structures, portions of structures, materials and/or equipment for construction or renovation of a structure or landscape feature. Maintenance activities such as weeding or replanting established gardens, or repair or replacement of existing structures with the same or similar structures, are not considered public improvement projects for purposes of this policy. Tribute: An item, object, or gift designed to acknowledge the contributions of a living person(s) to society. Projects recognizing groups such as persons with cancer or AIDS are also considered tributes. III. APPLICABILITY This policy shall cover all donations and gifts to the City of Oshkosh and any of its Departments or Divisions except for donations made to the Oshkosh Public Library and Oshkosh Public Museum which are made pursuant to their own Donation Policies. Auxiliary organizations and members, volunteers and volunteer organizations directly under the control of any Department/ Division shall also be subject to this policy. Non-commercial requests for naming public property, structures and facilities shall also be considered under this policy. However, this policy is not intended to cover sponsorships, naming rights or other similar arrangements of a commercial nature. The City of Oshkosh retains sole discretion to determine whether to accept or decline any proposed gift or donation. This policy shall not be construed to create any right for any individual or organization to make any improvement or place any items on any public property within the City of Oshkosh regardless of whether their proposal meets any or all of the criteria laid out herein. IV. GENERAL PROCEDURES As donations and gifts vary greatly, the review process may be tailored according to the type of gift or donation proposed and the complexity of the proposal. Those wishing to make a gift or donation are strongly encouraged to contact the recipient City Department(s) or Division(s) at the earliest possible time to discuss the proposed gift and the process for review. The City Manager shall cause a Donation Agreement Form to be created, subject to the Manager's approval, which shall include, as appropriate and applicable, the intent of the proposal, cost estimates, size, proposed siting, timeline, site drawing, future maintenance requirements, and any other information the City Manager may deem necessary and/or useful for the review of proposed gifts and donations. Donation Agreement Forms will be completed for any gifts/donations with a value of $100 or greater. The form may be completed by the Donor or by the Recipient Department or Division. Forms may be completed by the Donor or Department and must contain the signature of the Donor for donations of real and personal property (in all other circumstances, while signatures or correspondence signed by the donor are preferred, they are not required). The Recipient Department/Division shall work with the Donor to complete the form whenever requested. The City Manager may delegate to the appropriate Department Heads the authority to approve gifts/donations valued in an amount of less than $500. If the value of the gift/donation is less than $100, the recipient Department shall annotate the donation on a spreadsheet provided by the Page 3 of 8 Finance Office which will have the following minimum information on it: Department/Division name, date of donation, amount or value of donation, Munis account number (org, object, project#), date donation was forwarded to Collections Division, and purpose of monetary donation or describe non-monetary donation. The Department Head shall establish a method for accurately tracking such donations and shall submit the spreadsheet report such gifts/donations to the Director of Finance on a semi-annual basis. If the value of the gift/donation is $500 or more, the gift/donation must be approved by the City Manager. If the gift/donation is of real property; Public Art, a Memorial, or Tribute; is conditioned or donated specifically for use for a project or program that is not part of a previously approved/established/existing/budgeted project or program; or is required by statute, ordinance, or other policy of the City to be reviewed by a Board, Commission, or by Council; or if the City Manager determines for any other reason that it is appropriate, the proposed gift/donation shall be referred to any appropriate Boards/Commissions and to the Common Council for review and acceptance. *Completed Donation Agreement Forms shall be filed with the Director of Finance. Specific Provisions Applicable based upon the Type of Donation Monetary Gifts and Donations/Gifts and Donations of Negotiable Securities 1) Previously established funds or campaigns. The City Manager and/or Department Heads, upon approval of the City Manager, are hereby authorized to accept any monetary gifts or donations to be made for a previously approved/established/existing/budgeted fund or capital campaign. 2) Undesignated/Unconditioned Monetary Gifts/Donations. The City Manager and/or Department Heads, upon approval of the City Manager, are hereby authorized to accept any undesignated and/or unconditioned monetary donations made to the City and shall deposit such money with the Finance Department. The amounts shall be deposited in the account(s) that most appropriately matches the intentions of the Donor(s) when identified. 3) Conditioned Donations. In the event that a monetary donation is conditioned or donated specifically for a new Public Improvement Project, Memorial, Work of Public Art, Tribute, or new program, the Donation shall follow the procedures set forth in this policy as if the donation were to be made of the actual program or item proposed to be acquired or constructed. If the donation is not accepted, the Director of Finance shall return the donation to the donor. When appropriate, the Director of Finance may establish a new fund or project within a fund for the donation. 4) Negotiable Securities. The City Manager is hereby authorized to accept donations of negotiable securities when in his/her professional judgment, in consultation with the Director of Finance and the affected Department Head, acceptance of the proposed donation is in accordance with the statutes, rules, and regulations governing municipal finances and investment; and, the proposed donation is not subject to conditions, is for a previously approved/established/existing/budgeted fund or campaign, or is for a conditioned donation that has been approved pursuant to this policy. Negotiable securities Page 4 of 8 may be held or sold at a marketable rate and the proceeds of such sale used as specified by the donor or as may deemed appropriate in the best interests of the City. Gifts of Real Property The City Manager shall review any proposed donation of real property and make recommendation to the appropriate Boards or Commissions and to the Common Council. Proposed gifts or donations of real property shall be reviewed for suitability for the intended use or potential for resale, any conditions which may be placed upon the use of the property by the donor, potential environmental concerns, probable maintenance costs, and any other relevant information. Appraisals of the property may be requested from the Donor. All gifts or donations of real property shall be reviewed by the Plan Commission for recommendation prior to Common Council action. Non-Monetary Gifts and Donations (excluding real estate) 1) The City Manager and/or Department Heads, upon approval of the City Manager, are hereby authorized to accept donations of materials or other items made for previously approved/established/existing/budgeted projects or materials or other items that are typical for use in a City Department or Division. 2) The Director of Parks is hereby authorized to accept donations of typical park and recreation amenities such as benches, recreation program and sports equipment, gifts of trees or other flora, and similar items without other formal approval required. 3) For other gifts and donations including, but not limited to, substantial gifts such as Public Art, Memorials, Tributes, and Public Improvement Projects, the City Manager, Boards/Commissions and Common Council shall consider all of the circumstances surrounding the proposed gift including the criteria as enumerated within this policy and as may be applicable to the proposed donation. If the donation is approved and if appropriate, the Director of Finance may establish a new fund or project within a fund for the donation. V. CRITERIA FOR EVALUATING GIFTS AND DONATIONS In order to assist potential donors to fulfill their desires to make a gift or donation to the City of Oshkosh and to ensure that all gifts and donations are consistently, fairly, and thoughtfully reviewed, the City will be guided in its review of proposed gifts and donations by the following guidelines. Donations of Memorials/Tributes/Public Improvement Projects, and Works of Art: When reviewing proposed donations of Memorials, Tributes, Public Improvement Projects, and Works of Art, the following criteria shall be considered, as well as any other criteria which may be relevant on a case by case basis:  Consistency with the mission, policies and master plans governing the City of Oshkosh and/or the particular Department or Division  Whether the proposed donation/gift provides improvements to an area of the City which may be deficient in public amenities Page 5 of 8  Whether the proposed donation/gift promotes the preservation of historical and cultural aspects of the community  Whether the proposed gift/donation has an educational component  Whether the proposed donation/gift helps to promote conservation, preservation, and protection of the natural environment  Whether the proposed gift/donation helps to promote preservation of natural areas and greenspace where such preservation is suitable, is contemplated by plans, or is otherwise desirable  Whether the proposed gift/donation provides a new or different experience for the public  Whether the proposed gift/donation promotes the use of public spaces for a variety of interests such as special events, sports tournaments, competitions, and other recreational opportunities, including both active and passive recreation in a park or other area where such uses are suitable, are contemplated by plans, or are otherwise desirable  Whether the proposed gift/donation is suitable for the purpose proposed  Whether the proposed gift/donation is compatible with the proposed location, if one has been identified, and other users of the public space  Whether the proposed gift/donation compliments or is harmonious in quality, scale, and character with existing improvements and features in the area  Whether the proposed gift/donation is a traditional park or municipal amenity  Whether the proposed gift/donation reuses, rehabilitates, or restores an existing park or municipal feature or replaces aging, outdated, or unsafe infrastructure  Suitability of the gift/donation to the environmental conditions of public display  Susceptibility of the gift/donation to wear and vandalism  Suitability of the gift/donation to the technical requirements or design standards for installation of improvements in public places  Whether any public safety or security issues are identified and the potential danger to the public health, safety, or welfare associated with the proposed gift/donation  Whether the proposed gift/donation complies with all applicable codes including building codes and ADA requirements  Whether the proposed gift or donation is restricted in any manner and the impact of those restrictions or contingencies  If the proposed gift/donation is real property, the financial implications of removing the property from the City's tax base  Financial implications to the City of Oshkosh based on the cost of the proposed gift/donation or project implementation including installation and ongoing maintenance and the costs of relocation or removal, if necessary. The level of maintenance and costs of relocation or removal vary depending on the nature of the proposed gift/donation. In general, donors will be asked to contribute enough money to cover long term maintenance costs, relocation and removal, if reasonably anticipated. These costs shall be estimated and submitted with the donation form and may be provided through the establishment of a maintenance fund, endowment, or other suitable means. Page 6 of 8 The City may agree to take on future maintenance costs and shall consider the following criteria when making such decision. o The community's need or desire for the donation or improvement; o Whether, and to what extent, the proposed gift/donation provides new or diverse experiences for community members and visitors; o The financial capacity of the donor; o Ease of maintenance and repair; and o Whether the annual maintenance cost is so low as to be negligible. The City shall also consider that circumstances may arise which may prevent a donor or previously established maintenance fund from covering the costs of maintenance and care and that these costs may ultimately become a City responsibility. Works of Art In addition to the above listed criteria, if the proposed gift/donation is a Work of Art, the following criteria shall be considered as well as any other criteria which may be relevant on a case by case basis:  Quality of the work based upon a professional assessment of the work, detailed written proposal, drawing, maquette, or photographs  Suitability of the theme of artwork to a public venue  Appropriateness of the artwork to the site, in the case where a particular site has been requested or identified  Appropriateness of the process for selecting the artist or artwork  Qualifications of the artist based on documentation of past work and the artists professional qualifications Memorials / Tributes / Naming The City of Oshkosh respects the desire of individuals to commemorate special events or the lives of loved ones, living and deceased. However, the City also recognizes that other community members who visit public places may desire not to be burdened with a constant reminder of mortality, death, or traumatic events. The City also recognizes the important contributions of many individuals to community life and that it is simply impossible to recognize all of those contributions. To that end, if the proposed gift/donation is a Memorial or Tribute or a non- commercial request to name a public space or other item, the City of Oshkosh shall consider the following criteria, as may be appropriate to the particular donation, in addition to those criteria identified above.  The person memorialized must have been deceased for a minimum of five (5) years; or an event must have occurred at least five (5) years ago.  The proposed gift/donation must have timeless qualities and make a statement of significance for future generations  The proposed gift/donation must represent a person or event deemed significant to the City of Oshkosh's history; names of individuals who have made a significant contribution directly and locally to the City of Oshkosh shall be preferred over the names of national figures Page 7 of 8  The proposed gift/donation must meet the general criteria enumerated in this policy  Whether any increased use of the park or public area resulting from the placement of the memorial or tribute is appropriate to the surrounding context and uses  Whether the design of the particular gift/donation is solely representative of the particular person or event being commemorated or is of a broader community appeal  Whether the proposed gift/donation has a functional component  Whether the individual or group is associated with the particular building, park, or other public facility at issue  When possible, the family should be contacted and allowed an opportunity to comment upon the naming of a building, park, or facility after an individual  In and of themselves, contributions of land or money for public facilities shall not be considered sufficient justification for naming or renaming facilities after individuals, in tribute or memoriam VI. DONOR RECOGNITION OBJECTS The City of Oshkosh appreciates the desire of some donors to be recognized either personally or on behalf of another for their generous donations. If a donor recognition object is to be included as part of a proposed gift/donation, such object should be specifically identified and submitted with the Donation Agreement Form for approval. In general, it is the policy of the City of Oshkosh to limit donor recognition objects to plaques or other recognition objects which are small in scale, which do not detract from green space areas and/or which are part of an approved project, for example projects involving the use of personalized decorative tiles or pavers. The City Manager and Department Heads are hereby authorized to approve Donor Recognition Objects which are proposed in accordance with this policy. VII. ADDITIONAL REQUIREMENTS Establishment of Trust Accounts. Trust accounts must be designated for a specific purpose and an appropriate trust agreement must be created. The City of Oshkosh will not create a separate Trust Account for donations in an amount smaller than $10,000. For amounts greater than $10,000, the Donor may request and the City of Oshkosh may establish a separate Trust Account for the donated funds. Private Construction. If construction of a Public Improvement Project is coordinated or contracted for by the donor, the donor will be responsible for complying with all federal, state, and local laws which may include competitive bidding. The donor will also bear the cost of all necessary permits, approvals, project management, design, installation, and manufacture of the gift/donation unless these costs are specifically accepted or waived by the City of Oshkosh. Proof of compliance with the City's insurance requirements for contractors will be required before work may commence on any Public Improvement Project. Improvements made in a public place become the property of the City of Oshkosh and are subject to the laws, policies, and procedures of the City of Oshkosh. Page 8 of 8 Damaged, lost, stolen or worn gifts or donations. The City is not obligated to replace any gift/donation or improvement if it is lost, stolen, damaged, or worn. The City of Oshkosh reserves the right to remove any donated project or portion of a project for safety reasons, deterioration caused by age, neglect or vandalism, and/or the City's inability to finance ongoing maintenance or repairs. Acknowledgements & Anonymity. All donations for which the donor does not request anonymity shall be acknowledged by the City Manager, Director of Finance, or appropriate Department Head with a letter of appreciation. For a monetary gift given in memorial, tribute, bequest, or in recognition of someone, a letter shall be sent to the person or family of the person being honored. Because the City of Oshkosh is a municipal entity and subject to the provisions of the Wisconsin Public Records Law, the City cannot guarantee anonymity of individual donors but will work with individuals who wish to remain anonymous in their donations to provide appropriate means for those individuals to make their gifts/donations while maintaining their privacy. Appraisals. The City may, at its option, request or require an appraisal of real or personal property prior to the acceptance of any gift or donation. Waiver of Terms of this Policy. The City Council may waive any of the criteria specified within this policy upon a finding that it is in the best interests of the City to do so. Tax Liability. It is the responsibility of the donor to assign a monetary value to a gift or donation for tax purposes. Information provided by the City of Oshkosh, its officials, employees, or agents in connection with gifts/donations is intended to be informational only and is not intended to be a substitute for professional financial or legal advice or opinions. The City of Oshkosh makes no representations or guarantees as to the tax implications of any gift or donation made to the City. Donors are responsible and are advised to obtain their own tax and financial advice from appropriate professionals. VIII. REPORTS Departments shall report gifts/donations made through the completion of a Donation Agreement Form for any gifts/donations with a value of $100 or more to the Director of Finance. If the value of the gift/donation is less than $100, the recipient Department shall annotate the donation on a spreadsheet provided by the Finance Office which will have the following minimum information on it: Department/Division name, date of donation, amount or value of donation, Munis account number (org, object, project#), date donation was forwarded to Collections Division, and purpose of monetary donation or describe non-monetary donation. The Department Head shall establish a method for accurately tracking such donations and shall submit the spreadsheet report such gifts/donations to the Director of Finance on a semi-annual basis. Annually, after the close of the fiscal year, the Director of Finance shall provide a report to the Council including details of gifts/donations. Trust Funds will be reported separately on the annual Trust Report. CITY OF OSHKOSH DONATION FORM (for gifts and donations $100, or more) 1) Hereby gives the City of Oshkosh (choose Dept/Division): POLICE FIRE SR CTR PARKS/FORESTRY COMM DEV ________ DONOR INFORMATION Organization or Name:____________________________Address:___________________________________________________ Phone:_________________________________________Email:_____________________________________________________ Personal Property:_______________________ Valued at: $__________for the purpose of:____________________________ Equipment:_____________________________ Valued at: $__________for the purpose of:____________________________ Materials:______________________________ Valued at: $__________for the purpose of:____________________________ Description of Service:____________________ Valued at: $__________for the purpose of:____________________________ Other non-monetary gift:__________________ Valued at: $__________for the purpose of:____________________________ Real Property Address:__________________________________________ Assessed or Appraised value: $________________ *Attach a description including type of property (residential, vacant land, land with structures, etc), conditions affecting the value of the property (environmental, zoning, other restrictions, etc), maintenance costs, and any other relevant info. Memorial:___________________________________________________________________Cost: $_____________________ Tribute:_____________________________________________________________________Cost: $_____________________ Work(s) of Art:_______________________________________________________________Cost: $_____________________ Public Improvement Project or Proposal:_________________________________________ Cost: $_____________________ *For all the above, attach a description to include the purpose of the donation (or intent of the proposal), cost estimates, size, proposed location, timeline, site drawing, type of materials, intended lifespan, future maintenance requirements and costs, and any other relevant information. ⃝ CASH OR CHECK in the amount of: $________________for the purpose of:_____________________________________ or choose category below and if more space is needed for descriptions please attach a separate paper: 2) This Donation is subject to the following restrictions/conditions (if any):_____________________________________________ 3) Will a Donor Recognition Object be requested as part of this gift/donation? YES NO If so, please attach description. 4) The City of Oshkosh will make reasonable efforts to accommodate the intended purpose of the donation, but reserves the right to utilize, relocate, and/or dispose of any item or property (including items funded by donated funds) as the City deems fit. 5) All rights, title, and interest in the above stated item(s) or property is hereby given, donated, and transferred to the City of Oshkosh, its successors and assigns forever and without limiting conditions, except as may be specifically stated herein. It is understood and agreed that I/we Donor(s) retain no right, title, or interest in the donated item(s) or property. 6) To the best of our knowledge, this gift/donation is free and clear of all encumbrances and restrictions. __________________________________________________________________________ _________________________ DONOR Signature(s) Date ______________________________________________ _____________________________________________________ DEPARTMENT HEAD Signature (required) CITY MANAGER Signature (required for donations $500, or more) __________________________________________________________________ DATE Reviewed and Accepted By COUNCIL (if required) Department/Division Use Only: Revenue Acct #__________-4952-___________Expense Acct #___________________________ *****SEND A COPY OF THE COMPLETED DONATION FORM (WITH ATTACHMENTS) TO THE FINANCE OFFICE***** Date Donation Received Amount or Value of Donation If Cash or Check: DATE Donation given to Collections Department or Division Purpose of Cash Donation or Describe Non-Monetary Donation 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 4952 If Cash or Check: Deposited to Acct # ORG OBJ PROJ GIFTS & DONATIONS UNDER $100 Page 1 of 2