330City Of Anaheim Administrative Regulation
CHAPTER 3 - FINANCE
Subject: Procedures For Collecting A.R. 330
and Expending Donations to City Issue Date: September 24,1990
Revised: September 17, 2003
November 4, 2020
Page (1) of (1)
Purpose:
The purpose of this regulation is to establish a standard procedure for the administration,
collection and expenditure of donations made to the City of Anaheim.
Procedure:
Departments should follow the normal City Revenue/Expenditure process when
budgeting and accounting for donations:
Donations That Require City Council Acceptance:
Restricted or conditional donations valued at $10,000 or more, as well as
donations of property require City Council acceptance. The department must
prepare a staff report describing the items or funds donated and the restrictions
that apply following AR 105. Additionally, the department shall notify the
Finance Department of all restricted or property donations received so that
Finance can appropriately book the monies into the proper account(s).
Departments accepting donations of property or restricted funds must maintain
records of these donations and ensure that they are expended or used in
accordance with the donor's wishes.
2. Donations That Do Not Require City Council Acceptance:
Unconditional cash donations (in which the donor does not specify a particular
project or use for the donated funds) do not require formal City Council
acceptance. Restricted or conditional donations less than $10,000 do not require
formal City Council acceptance.
Responsibilities:
All departments are responsible for properly collecting, budgeting and expending donated
funds and property.
Attachments: None