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Commissioners pause code change to remove 'dog and cat suspense' accounting language pending staff review
Summary
Council discussion of an ordinance amendment to remove a dog and cat suspense account reference from the municipal code was deferred for two weeks so staff can complete research and confirm the intended use of an approximately $85,000 balance.
At the meeting, commissioners discussed an ordinance to amend Title 2, Chapter 6 (Article D‑2) of the municipal code to eliminate a reference to a “dog and cat suspense” account so the city's accounting would conform with Governmental Accounting Standards Board (GASB) and GAAP requirements.
Erin, a city finance official, told commissioners she had cleaned up 17 similar suspense accounts and sought to remove the code language that prescribes how that particular account must be handled; she said the account had accumulated about $85,000 and that the adopted budget included a transfer of that amount to the police fund for animal welfare expenditures. Erin said the code currently specifies how the account is to be used, which conflicts with standard governmental accounting practice and with internal procedural control norms.
Some commissioners supported the administrative cleanup; one commissioner asked for a short delay so they could review the account’s historical intent and confirm whether the funds were reserved for a specific purpose. The finance official said the audit timeline would not be affected by a brief delay, and another commissioner indicated they would like to table the ordinance until the next meeting to complete research. Cheryl (a commissioner referenced in remarks) and another commissioner asked staff to bring the item back in two weeks for a final vote.
The commission did not adopt the ordinance at this meeting. Staff were directed to return the item to the next regular meeting with the requested research and documentation. No formal vote to adopt the ordinance occurred.
