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HomeMy WebLinkAbout173-11 RESOLUTIONRESOLUTION NO. 173-11 A RESOLUTION APPROVING A BUDGET ADJUSTMENT IN THE AMOUNT OF $41,405.00 TO RECOGNIZE REVENUE AND EXPENSES RELATED TO CITY PARTICIPATION IN THE LOCAL INTERNAL REVENUE SERVICE (IRS) TASK FORCE FOR THE FISCAL YEARS OF 2010-2011 AND 2011-2012 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby approves a budget adjustment in the amount of $41,405.00 to recognize revenue and expenses related to City participation in the local Internal Revenue Service (IRS) Task Force for the fiscal years of 2010-2011 and 2011-2012. A copy of the budget adjustment is attached as Exhibit "A". PASSED and APPROVED this 4th day of October, 2011. APPROVED: B ATTEST: By: 6GAACAG, i\AL4) SONDRA E. SMITH, City Clerk/Treasurer `a��ro�areterorejP FAYETTEVILLE: 11"1.6°,, vas ° s e City of Fayetteville, Arkansas Budget Adjustment Form V11.0425 Budget Year 2011 Division: Police Department: Police Request Date 10/4/2011 Adjustment Number BUDGET ADJUSTMENT DESCRIPTION / JUSTIFICATION Establish revenue and expense budget for our participation in the Internal Revenue Service (IRS) Task Force for fiscal years 2010-2011 and 2011-2012. Division Head Department Dire Date Date Date 91-q- 2,01 1 Finance Director Chief M. or Account Name Date Date /- ate Prepared By: Reference: wnewman Budget & Research Use Only Type: A B CD E General Ledger Date Posted to General Ledger Checked / Verified TOTAL BUDGET ADJUSTMENT Account Number 41,405 Initial Date Initial 41,405 Increase / (Decrease) Expense Revenue Date Project.Sub Number Personnel Svcs - Contra Fuel 1010.2920.5120.00 1010.2920.5213.04 Travel & training Lease expense 1010.2920.5304.00 1010.2920.5309.00 3,500 250 4,500 1,300 08071 . 1011 08071 . 1011 08071 . 1011 08071. 1011 Telephone expense IRS Reimbursement 1010.2920.5310.01 1010.0001.4310.02 855 08071 . 1011 10,405 08071 . 1011 Personnel Svcs - Contra Fuel 1010.2920.5120.00 1010.2920.5213.04 12,000 2,400 Travel & training Lease expense 1010.2920.5304.00 1010.2920.5309.00 7,600 7,800 08071 . 1112 08071 . 1112 08071 . 1112 08071 . 1112 Telephone expense IRS Reimbursement 1010.2920.5310.01 1010.0001.4310.02 1,200 08071 . 1112 31,000 08071. 1112 \\fpd\dfs\user\Admin\jcohea\IRS Task Force\2011-2012\BA - IRS FY11-12 EXHIBIT 1 of 1 Greg Tabor Submitted By City of Fayetteville Staff Review Form City Council Agenda Items and Contracts, Leases or Agreements 10/4/2011 City Council Meeting Date Agenda Items Only Investigation Division Action Required: Police Department Staff recommends approval of a budget adjustment in the amount of $41,405 for the revenues and expenses within the IRS Task Force's fiscal years of 2010-2011 and 2011-2012, respectively. 41,405.00 Cost of this request 1010 -2920 -various Account Number 08071-1011 08071-1112 Project Number Budgeted Item Category / Project Budget Funds Used to Date Remaining Balance Budget Adjustment Attached X IRS Reimbursements Program Category / Project Name Tracking Program / Project Category Name General Fund Name 4oul 9-1-zOzl Finance and Internal Services Director Date Date 9// 2.// Da e Previous Ordinance or Resolution # Original Contract Date: Original Contract Number: Received in CV -09-1 1 P02:09 RCVD Clerk's Office 141;,,, - Comments: Revised January 15, 2009 le THE CITY OF FAYETTEVILLE, ARKANSAS DEPARTMENT CORRESPONDENCE ARKANSAS www.accessfayetteville.org CITY COUNCIL AGENDA MEMO To: Mayor Lioneld Jordan and City Council Members From: Greg Tabor, Chief of Police Date: September 2, 2011 Subject: Budget Adjustment for Participation in the Internal Revenue Service Task Force PROPOSAL: In the Fall of 2008, the Fayetteville Police Department assigned an officer to the local Internal Revenue Service (IRS) Task Force. Our local IRS Task Force is one of only fifteen (15) such task forces to be established nationwide for the purpose of covert investigations of fraudulent activity. The IRS Task Force provides reimbursement funding for all overtime and operating expenses associated with this officer's task force activities. These expenses included overtime, vehicle lease, fuel, cellular phone, and travel. Our local IRS Task Force has proven successful in numerous investigations and received funding for continuation from the Department of Treasury. We will be reimbursed for all overtime and operating expenses associated with our officer's task force activities. The attached budget adjustment in the amount of $41,405 will establish a budget for the revenues and expenses within the IRS Task Force's fiscal years of 2010-2011 and 2011-2012, respectively. The IRS Task Force fiscal year is October through September. These funds will be tracked within our Project Accounting System. RECOMMENDATION: Staff recommends approval of a budget adjustment in the amount of $41,405 for the revenues and expenses within the IRS Task Force's fiscal years of 2010-2011 and 2011-2012, respectively. BUDGET IMPACT: Expenses will be reimbursed through funding from the Depaitwent of Treasury. RESOLUTION NO. A RESOLUTION APPROVING A BUDGET ADJUSTMENT IN THE AMOUNT OF $41,405.00 TO RECOGNIZE REVENUE AND EXPENSES RELATED TO CITY PARTICIPATION IN THE LOCAL INTERNAL REVENUE SERVICE (IRS) TASK FORCE FOR THE FISCAL YEARS OF 2010-2011 AND 2011-2012 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby approves a budget adjustment in the amount of $41,405.00 to recognize revenue and expenses related to City participation in the local Internal Revenue Service (IRS) Task Force for the fiscal years of 2010-2011 and 2011-2012. A copy of the budget adjustment is attached as Exhibit "A". PASSED and APPROVED this 4th day of October, 2011. APPROVED: ATTEST: By: By: LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer AGREEMENT BETWEEN TREASURY LAW ENFORCEMENT AGENCIES and LOCAL, COUNTY AND STATE LAW ENFORCEMENT AGENCIES FOR THE REIMBURSEMENT OF EXPENSES ************* This agreement is entered into by the Fayetteville Police Department and Internal Revenue Service, Criminal Investigation, for the purpose of receiving reimbursable costs incurred by the Fayetteville Police Department in providing resources to joint operations/task forces. Payments may be made to the extent they are included in the Treasury Iaw enforcement agency's Fiscal Year Plan, and the monies are available within the Treasury Forfeiture Fund to satisfy the request(s) for reimbursable overtime expenses. ]. LIFE OF THIS AGREEMENT This agreement is effective on the date it is signed by both parties and terminates on the fast day of the current Fiscal Year. Agreements are required on a Fiscal Year basis and must be renewed, if appropriate, by September 30th of each Fiscal Year for the following Fiscal Year. 11. AUTHORITY This agreement is established pursuant to the provisions of 31 U.S.C. 9703, the Treasury Forfeiture Fund Act of 1992, which provides for the reimbursement of certain expenses of local, county, and state law enforcement agencies incurred as participants in joint operations/task forces with a Department of the Treasury Iaw enforcement agency. 1I1. PURPOSE OF THIS AGREEMENT This agreement establishes the procedures and responsibilities of both the Fayetteville Police Department and the Criminal investigation, Internal Revenue Service, for the reimbursement of certain overtime and other expenses pursuant to 31 U.S.C. 9703. Form 9975 (Rev. 2-05) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 1 IV. NAME OF TASK FORCE/JOINT OPERATION (If Applicable) The Name of this Task Force is Suspicous Activity Report Task Force Projected Dates of Remaining Operation: 10/01/2010 to 09/30/2011. V. CONDITIONS AND PROCEDURES A. Assignment of Fayetteville Police Department Officers To the maximum extent possible, Fayetteville Police Department shall assign dedicated officer(s) to the Task Force/Joint Operations. The Fayetteville Police Department shall provide the Criminal Investigation, Internal Revenue Service, with the names, titles, badge or ID numbers of the officer(s) assigned to the Task Force/joint Operation in an attachment to this agreement. B. Requests for Reimbursement of Overtime Expenses 1. The Fayetteville Police Department may request reimbursement for payment of overtime expenses directly related to work performed by its officer(s) assigned as members of a Joint Task Force/Operation with the Criminal Investigation, Internal Revenue Service, for the purpose of conducting official Treasury investigations. 2. The Fayetteville Police Department shall provide the Criminal Investigation, Internal Revenue Service, within 10 days of the signing of this agreement, a mandatoryACH Vendor Payment Enrollment Form for Electronic Funds Transfer. 3. invoices submitted for the payment of overtime to Fayetteville Police Department officer(s) shall be submitted on the agency's letterhead. The invoice shall be signed by an authorized representative of that agency. 4. The Fayetteville Police Department will submit all requests for reimbursable payments together with appropriate documentation to the Criminal investigation, Internal Revenue Service, , ATTN: SSA Glen Perciful, P. O. Box 706, Little Rock, AR 72203 The Fayetteville Police Department shall certify that the request is for overtime expenses incurred by the Fayetteville Police Department for Participation with a joint operation conducted with the Criminal Investigation, internal Revenue Service. The Fayetteville Police Department shall also certify that requests for reimbursement of overtime expenses have not been made to other Federal law enforcement agencies who may also be participating with the task force/joint operation. Form 9975 (Rev. 2-05) Cat. No. 22456K Department of the Treasury —Internal Revenue Service Page 2 The Fayetteville Police Department acknowledges that they remain fully responsible for their obligations as the employer of the officer(s) assigned to the task force/joint operation and are responsible for the payment of overtime earnings, withholdings, insurance coverage and all other requirements by law, regulation, ordinance or contract regardless of the reimbursable overtime charges incurred. 5. All requests for reimbursement of costs incurred by the Fayetteville Police Department must be approved and certified by the Criminal investigation, Intemal Revenue Service. The Treasury law enforcement agency shall countersign the invoices for payment. 6. All requests for reimbursement of costs are to be received by Criminal Investigation, Internal revenue Service no later than 15 days after the previous month end. These requests for reimbursement are to be for a full month time period, from the first day to the last day of the month. There should not be invoices covering only part of the month, as in 1/10/04 —1/25/04. 7. The Fayetteville Police Department is limited to a maximum reimbursement for all overtime expenses in connection with this operation of $12,000 per year under this agreement. By statute, no single officer may earn more than $15,000.00 per fiscal year in overtime regardless of the number of agreements he/she is authorized on. Travel and related expenses should not exceed a maximum of $12,000 for this task force/joint operation for the Fiscal Year period. 8. The total dollar value of this agreement may be adjusted at anytime by Criminal Investigation, internal Revenue Service based upon the following: A) The Criminal Investigation, Internal Revenue Service may modify the total dollar obligation, resulting in an increase or decrease, if they determine that the original obligated amount is not commensurate with the rate of reimbursable requests, based on their analysis of submitted reimbursement requests. B) The adjustments to the total dollar value of this agreement may result in a partial and/or total reduction of reimbursement funds requested. Any modification made to an authorized agreement will be documented in writing and immediately provided to the impacted state and local agency. C. PROGRAM AUDIT This agreement and its procedures are subject to audit by the Criminal Investigation, Internal Revenue Service, Department of the Treasury, Office of inspector General, the General Accounting Office, and other government designated auditors. The Fayetteville Police -Department -agrees to pewit suoh audits--and-agrees-to-mainta+a-all-reoor-ds relating to these transactions for a period of not less than three years; and in the event of an on-going audit, until the audit is completed. These audits may include reviews of any and all records, documents, reports, accounts, invoices, receipts or expenditures relating to this agreement; as well as the interview of any and all personnel involved in these transactions. Form 9975 (Rev. 2-05) Cat. No. 22456K department of the Treasury — internal Revenue Service Page 3 D. REVISIONS The terms of this agreement may be amended upon the written approval of both the Fayetteville Police Department and the Criminal Investigation, internal Revenue Service. The revision becomes effective upon the date of approval. E. NO PRIVATE RIGHT CREATED This is an internal government agreement between a Treasury Law Enforcement Agency and the Fayetteville Police Department, a Local/County/State Law Enforcement Agency, and is not intended to confer any right or benefit to any private person or party. ************* Date: Chief Printed Title Fayetteville Police Department ignatu/, Date: Printed Nome 1`itle Chief Financial Officer Fayetteville Police Department Signature Date: Special Agent in Charge Printed Name Criminal Investigation Nashville Field Office Internal Revenue Service Title Signature Date: Printed Name Title Criminal Investigation Internal Revenue Service Washington, DC Form 9975 (Rev. 2-05) Cat, No. 22456K Department of the Treasury -- Internal Revenue Service Page 4 AGREEMENT BETWEEN TREASURY LAW ENFORCEMENT AGENCIES and LOCAL, COUNTY AND STATE LAW ENFORCEMENT AGENCIES FOR THE REIMBURSEMENT OF EXPENSES This agreement is entered into by the Fayetteville Police Department and Internal Revenue Service, Criminal Investigation, for the purpose of receiving reimbursable costs incurred by the Fayetteville Police Department in providing resources to joint operations/task forces. Payments may be made to the extent they are included in the Treasury law enforcement agency's Fiscal Year Plan, and the monies are available within the Treasury Forfeiture Fund to satisfy the request(s) for reimbursable overtime expenses. LIFE OF THIS AGREEMENT This agreement is effective on the date it is signed by both parties and terminates on the last day of the current Fiscal Year. Agreements are required on a Fiscal Year basis and must be renewed, if appropriate, by September 30th of each Fiscal Year for the following Fiscal Year. AUTHORITY This agreement is established pursuant to the provisions of 31 U.S.C. 9703, the Treasury Forfeiture Fund Act of 1992, which provides for the reimbursement of certain expenses of local, county, and state law enforcement agencies incurred as participants in joint operations/task forces with a Department of the Treasury law enforcement agency. III. PURPOSE OF THIS AGREEMENT This agreement establishes the procedures and responsibilities of both the Fayetteville Police Department and the Criminal Investigation, Internal Revenue Service, for the reimbursement of certain overtime and other expenses pursuant to 31 U.S.C. 9703. IV, NAME .OF TASK FORCE/JOINT OPERATION (If Applicable) The Name of this Task Force is Razorback Financial Crimes Task force Projected Dates of Remaining Operation: 10/01/2011 to 09/30/2012. V.COND:I:TIONSANQ. P:RO:CEDt1RES Assignment of Fayetteville Police Department Officers To the maximum extent possible, Fayetteville Police Department shall assign dedicated officer(s) to the Task Force/Joint Operations., The Fayetteville Police Department shall provide the Criminal Investigation, Internal Revenue Service, with the names, titles, badge or ID numbers of the officer(s) assigned to the Task Force/joint Operation in an attachment to this agreement. B. Requests for Reimbursement of Overtime Expenses 1. The Fayetteville Police Department may request reimbursement for payment of overtime expenses directly related to work performed by its officer(s) assigned as members of a Joint Task Force/Operation with the Criminal Investigation, Internal Revenue Service, for the purpose of conducting official Treasury investigations. 2 The Fayetteville Police Department shall provide the Criminal Investigation, Internal Revenue Service, within 10 days of the signing of this agreement, a mandatory ACH Vendor Payment Enrollment Form for Electronic Funds Transfer. 3. Invoices submitted for the payment of overtime to Fayetteville Police Department officer(s) shall be submitted on the agency's letterhead. The invoice shall be signed by an authorized representative of that agency. 4. The Fayetteville Police Department will submit all requests for reimbursable payments together with appropriate documentation to the Criminal Investigation, Internal Revenue Service, , ATTN: SSA Glen Perciful, P.O. Box 706, ,Little. Rock, AR 72203; ph 501-396-5921 The Fayetteville Police Department shall certify that the request is for overtime expenses incurred by the Fayetteville Police Department for Participation with a joint operation conducted with the Criminal Investigation, Internal Revenue Service. The Fayetteville Police Department shall also certify that requests for reimbursement of overtime expenses have not been made to other Federal law enforcement agencies who may also be participating with the task force/joint operation. Sat No, 22456K The Fayetteville Police Department acknowledges that they remain fully responsible for their obligations as the employer of the officer(s) assigned to the task force/joint operation and are responsible for the payment of overtime earnings, withholdings, insurance coverage and all other requirements by law, regulation, ordinance or contract regardless of the reimbursable overtime charges incurred. 5. All requests for reimbursement of costs incurred by the Fayetteville Police Department must be approved and certified by the Criminal Investigation, Internal Revenue Service. The Treasury law enforcement agency shall countersign the invoices for payment. 6. All requests for reimbursement of costs are to be received by Criminal Investigation, Internal revenue Service no later than 15 days after the previous month end. These requests for reimbursement are to be for a full month time period, from the first day to the last day of the month. There should not be invoices covering only part of the month, as in 1/10/04 - 1/25/04. 7. The Fayetteville Police Department is Limited to a maximum reimbursement for all overtime expenses in connection with this operation of $12,000per year under this agreement. By statute, no single officer may earn more than $15,000.00 per fiscal year in overtime regardless of the number of agreements he/she is authorized on. Travel and related expenses should not exceed a maximum of 19.000 (Includes lease vehicle and fuel) for this task force/joint operation for the Fiscal Year period. The total dollar value of this agreement may be adjusted at anytime by Criminal Investigation, Internal Revenue Service based upon the following: A) The Criminal Investigation, Internal Revenue Service may modify the total dollar obligation, resulting in an increase or decrease, if they determine that the original obligated amount is not commensurate with the rate of reimbursable requests, based on their analysis of submitted reimbursement requests. B) The adjustments to the total dollar value of this agreement may result in a partial and/or total reduction of reimbursement funds requested. Any modification made to an authorized agreement will be documented in writing and immediately provided to the impacted state and local agency. C. PROGRAM AUDIT This agreement and its procedures are subject to audit by the Criminal Investigation, Internal Revenue Service, Department of the Treasury, Office of Inspector General, the General Accounting Office, and other govemment designated auditors. The Fayetteville Police Department agrees to permit such audits and agrees to maintain all records relating to these transactions for a period of not less than three years; and in the event of an on-going audit, until the audit is completed. These audits may include reviews of any and all records, documents, reports, accounts, invoices, receipts or expenditures relating to this agreement; as well as the interview of any and all personnel involved in these transactions. D. ..REVISIO.NS The terms of this agreement may be amended upon the written approval of both the Fayetteville Police Department and the Criminal Investigation, Internal Revenue Service. The revision becomes effective upon the date of approval. E. jig P tIVAT.. „RIGH '.C.REATED. This is an internal government agreement between a Treasury Law Enforcement Agency and the Fayetteville Police Department, a Local/County/State Law Enforcement Agency, and is not intended to confer any right or benefit to any private person or party. SignatuDate: Signature Date: Chief of Police Printed Iqe Title Fayetteville olice Department Cos--..917.lab f/ Special Agent in Charge Printed Name Title Criminal Investigation Nashville Field Office Internal Revenue Service Date: Signature Date: tr�cl� 1 0 ea-- Fiscal Officer Printed ame Title Printed Name Title Chief Financial Officer Criminal Investigation Fayetteville Police Department Internal Revenue Service Washington, DC