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1h. Approve 2007 Fund Transfers CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Adm inistralion Phone: 952.227.1100 Fax: 952.227.1110 Building Inspections Phone: 952.227.1180 Fax: 952.227.1190 Engineering Phone: 952.227.1160 Fax: 952.227.1170 Finance Phone: 952.227.1140 Fax: 952.227.1110 Park & Recreation Phone: 952.227.1120 Fax: 952.227.1110 Recreation Center 2310 Coulter Boulevard Phone: 952.227.1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952.227.1130 Fax: 952.227.1110 Public Works 1591 Park Road Phone: 952.227.1300 Fax: 952.227.1310 Senior Center Phone: 952.227.1125 Fax: 952.227.1110 Web Site www.ci.chanhassen.mn.us i ~\., - MEMORANDUM TO: Mayor & City Council Members Greg Sticha, Finance Director Gh. FROM: DATE: April 28, 2008 () \If:t. SUBJ: Approve 2007 Transfers BACKGROUND As part of the 2007 financial audit process, a few transfers need to be completed as noted below: 1. In 2007, we eliminated the use of the Environmental Protection Fund (211). All expenses and revenues related to this activity are now recorded in the Storm Water Management Fund (720). This transfer ($26,026.11) is requested to move the remaining balance from the old Environmental Protection Fund to the Storm Water Management Fund. 2. In 2005, the city refinanced the 1998A GO park bonds. This transfer will move the remaining residual funds ($60,927.76) in the 1998A debt service fund to the 2005C debt service fund where all transactions are now recorded. 3. In 2005, the city retired the 1998B GO Improvement Bonds early. The city was able to retire the debt early with pre-paid special assessment collections and over-levy dollars as required by the 105% debt levy requirement of the state. This transfer moves the remaining funds ($522,230.00) into the Revolving Assessment Construction fund where our annual street reconstruction projects are recorded. 4. In 2006, the last required debt payment was made on the 2001 C equipment certificates. This transfer will move the remaining fund balance ($36,915.84) to the Capital Replacement Fund (400). The assets purchased with the equipment certificate are now accounted for in the capital replacement fund and the eventual replacement of those assets will occur in that fund. RECOMMENDA TION Staff recommends that the City Council adopt the attached resolution approving the transfers as noted for 2007. Approval requires a simple majority vote of those City Council members present. ATTACHMENT 1. Resolution F:\GregS\Council\2008\2008 fund tsf memo for 12-31-07.doc The City ot Chanhassen · A growing community with clean lakes, quality schools, a channing downtown, thriving businesses, winding trails, and beautiful parks. A great place to live, work, and play. CITY OF CHANHASSEN CARVER AND HENNEPIN COUNTIES, MINNESOTA DATE: April 28. 2008 RESOLUTION NO: 2008- MOTION BY: SECONDED BY: RESOLUTION AUTHORIZING 2007 FUND TRANSFERS WHEREAS, the city's auditors have begun the 2007 financial audit and made the following recommended fund transfers to close four funds in 2007. NOW, THEREFORE, BE IT RESOLVED by the City Council of Chanhassen, Minnesota, as follows: 1. Authorization: Findings. The City Council hereby authorizes the Finance Director to transfer the following amounts as shown. Transfer from: 211 Environmental Protection Mgmt Fund 345 1998A GO Park Bonds 346 1998B GO Improvement Bonds 355 2001C GO Equipment Certificates Transfer to: 720 365 601 400 Amount $26,026.11 $60,927.76 $522,230.00 $36,915.84 Passed and adopted by the Chanhassen City Council this 28th day of April, 2008. ATTEST: Todd Gerhardt, City Manager Thomas A. Furlong, Mayor YES NO ABSENT