City Council Memorandum
TO: HONORABLE MAYOR AND CITY COUNCIL DATE: AUGUST 11, 2026 FROM: LIBRARY DEPARTMENT WARDS: ALL
SUBJECT: ACCEPT LIBRARY MINOR GIFT FUNDS IN THE AMOUNT OF $446,141 AS DESIGNATED FOR LIBRARY MATERIALS, PROGRAMS AND SERVICES – SUPPLEMENTAL APPROPRIATION/INTERFUND TRANSFER ISSUES:
Accept $446,141 from the Library Minor Gift Fund and authorize a supplemental appropriation and interfund transfer in the total amount of $446,141 for use by the Library for materials, programs, and services.
RECOMMENDATIONS:
That the City Council:
Accept $446,141 from the Library Minor Gift Fund to pay for Library materials, programs, and services; and With at least five affirmative votes, authorize the Chief Financial Officer, or designee, to record an interfund transfer from the Library Minor Gift Fund to the Grants and Restricted Programs Fund in the amount of $311,415, an increase in revenue in the Grants and Restricted Programs Fund of $134,726, and a supplemental appropriation in the amount of $446,141 in the Grants & Restricted Programs Fund, Library Gift & Trust expenditure accounts, sourced from the Special Deposits Fund.
BACKGROUND:
The City Charter requires all City funds, including private donations, to be deposited into the City Treasury. Gift and trust funds are held in a Library Minor Gift Fund account pending appropriation.
DISCUSSION:
The Library Department is requesting to appropriate the gift and trust funds to the General Fund for use by the Library for materials, programs, and services.
All trust and gift fund donations are expended on materials, programs, and services to benefit the public use of the Riverside Public Library System.
FISCAL IMPACT:
The fiscal impact of this action is $446,141. Upon City Council approval, an interfund transfer, revenue recording and supplemental appropriations will be recorded as outlined in Table 1 below. The source of the funds is donations held within the Special Deposits Fund as indicated in Table 2 below.
Table 1. Supplemental Appropriation
Fund
Account Name
Account
Amount
Library Minor Gift
Transfer Out
Library Gift & Trust Fund Reserves Transfer Out
9937xxx-990215
$311,415
Grants & Restricted Programs Fund
Revenue/Transfer In
Library Gift & Trust Revenue
5145001-374222
$134,726
Library Gift & Trust Revenue
5145001-985722
$311,415
Expenditures
Library Trust Funds Expenditures
5145001-450200
$134,726
Library Gift Funds Expenditures
5145001-450201
$311,415
Total Expenditures
$446,141
Table 2. Funding Source
Fund
Account Name
Account
Amount
Library Minor Gift
Library Trust
0000722-225466
$134,726
Maxine Tate Library Fund
9937300-299320
$13,000
Vanderzyl Fund
9937500-299322
$4,000
Friends Revenue
9937200-299319
$24,000
Library System
9937400-299321
$270,415
Total
$446,141
Prepared by: Jorge Rocha, Principal Management Analyst
Approved by: Erin Christmas, Library Director
Certified as to
availability of funds: Julie Nemes, Finance Director
Approved by: Kris Martinez, Assistant City Manager
Approved as to form: James Johnson, City Attorney
Library Minor Gift Fund Appropriation ● Page 2