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ORD 96-40 CONTRACTING INDEBTEDNESSCITY OF BAINBRIDGE ISLAND, WASHINGTON ORDINANCE NO. 96 - AN ORDINANCE Of the City of Bainbridge Island, Washington, relating to contracting indebtedness; amending subsection (b) of section 23 of Ordinance No. 95-53 by qualifying the type of financial information to be provided under the' undertaking of Section 23. THE CITY COUNCIL OF THE CITY OF BAINBRIDGE ISLAND, WASHINGTON, DO ORDAIN as follows: Section 1. Amendment of Ordinance No. 95-53. Subsection (b) of Section 23 of Ordinance No. 95-53 is amended to read as follows: (b) Type of Annual Financial Information Undertaken to be Provided. The annual financial information that the City undertakes to provide in Section 23(a): (i) Shall consist of (1) authorized, issued and outstanding balance of limited tax general obligation bonds; (2) authorized issued and outstanding balance of waterworks utility bonds; (3) debt service coverage for waterworks utility debt; (4) assessed valuation for the fiscal year; (5) regular property tax levy rate and regular property tax levy rate limit for the fiscal year; and (6) Annual Financial Statements for the City; (ii) Shall be prepared (except as noted in the financial statements) in accordance with applicable generally accepted accounting principles promulgated by the Government Accounting Standards Board ("GASB"), as such principles may be changed from time to time by GASB or its successor; (iii) Shall not be audited, except, however, that if and when audited financial statements are otherwise prepared and available to the City they will be provided from the Director of Finance and Administrative Services of the City; (iv) Shall be provided to each NRMSIR and the SID, not later than the last day of the ninth month after the end of each fiscal year of the City (currently, a fiscal year ending December 31, as such fiscal year may be changed as required or permitted by State law, commencing with the City's fiscal year ending December 31, 1996; and 0257472.01 (v) May be provided in a single or multiple documents, and may be incorporated by reference to other documents that have been filed with each NRMSIR and the SID, or, if the document incorporated by reference is a "final official statement" with respect to other obligations of the City, that has been filed with the MSRB. Section 2. Effective Date of Ordinance. This Ordinance shall take effect and be enforced five days from and after its passage, approval and publication as required by law. PASSED by the City Council this 19th day of September, 1996. APPROVED by the Mayor this 20th day of September, 1996. ATTEST: Susan Kasper, City Clerk APPROVED AS TO FORM: Janet West, Mayor George M. Mack, Bond Counsel FILED WITH CITY CLERK: September 12, 1~996 PASSED BY THE CITY COUNCIL: September 19, 1996 PUBLISHED: September 25, 1996 EFFECTIVE DATE: September 30, ORDINANCE NO.: 96-40 0257472.01 NOTICE OF AMENDMENT OF UNDERTAKING RE: The City of Bainbridge Island, Washington, Limited Tax General Obligation Refunding Bonds, 1995, dated December 1, 1995 The City of Bainbridge Island, Washington, by Ordinance No. 96-40 , has amended its undertaking to provide continuing disclosure respecting its Limited Tax General Obligation Refunding Bonds, 1995, by amending Section 23(b)(ii) to read as follows: (ii) Shall be prepared (exceDt as noted in the financial statements) in accordance with applicable generally accepted accounting principles promulgated by the Government Accounting Standards Board ("GASB"), as such principles may be changed from time to time by GASB or its successor... The amendment is made to make the undertaking consistent with the undertaking disclosed in the preliminary and final official statements respecting those bonds. The effect of the amendment is that the City will disclose in the financial statements the extent to which it departs from the then current principles promulgated by GASB or its successor. Dated this 23rd day of September, 1996. 11' Ralph W. Eells, Director of Finance and Administrative Services 0257507.01