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The cost of memberships/dues is included in the departments' dues & subscriptions line -item in <br />the Little Canada Annual Operating Budget. These line -items are approved annually by the City <br />Council as part of the overall budget approval process which includes a public hearing on the <br />proposed budget. <br />All donations must be approved by the City Council during the annual budget process and/or by <br />City resolution. Donations provided by the City must be for programs that serve our citizens and <br />are deemed to meet the public purpose guidelines. Such donations could include in-kind services <br />and/or financial contributions towards community festivals, events, or celebrations. Any <br />donation request will be evaluated by the City Attorney to determine whether or not it meets <br />public purpose guidelines. <br />CONCLUSION <br />The Little Canada City Council has determined that the above expenditures are valid <br />expenditures and serve a public purpose. <br />