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1b. 1992 year end Audit fund closings and transfers s II , CITYOF /i, ....., . 8 1 1 i CHANHASSEN 0 , 690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317 I it (612) 937 -1900 • FAX (612) 937 -5739 1 MEMORANDUM 1 DATE: April 7, 1993 TO: Don Ashworth, City Manager 1 FROM: Tom Chaffee, Finance Coordinator ',),' SUBJECT: 1992 Year -End Audit Fund Closings and Transfers II In accordance with Minnesota statutes and City policy, I have 1 compiled the attached lists of proposed fund closing and cash transfers necessary to complete the audit process for 1992. We have tried to maintain conformity with past years presentations II and yet combine entries, where possible, for ease in reading /understanding. The fund closings must be approved by the City Council as 1 required by law. The transfers are included primarily for informational purposes as they are generally transactions which have been previously authorized by the Council as part of an 1 adopted report such as the budget, debt study report and various TID financial analysis reports. The complete detailed documentation of each transaction reflected 1 on the attached lists has been compiled and will naturally be examined by the City auditors and adjusted where necessary, to properly record these items in the City Annual Financial Report 1 for 1992. Any delay in acceptance of the attached lists would mean delay in II completion of our annual audit; so I will be readily available to answer any questions concerning them. Manager's Recommendation: As noted by the Finance Department, the 1 transfers /fund closings are in accordance with the adopted budget and insures that each of the funds have full resources to meet future work programs. Approval is recommended. II 47' i f ek ti , 1 es tot PRINTED ON RECYCLED PAPER 1 I 1992 TRANSFERS 1992 Transfer From Transfer To Reference 1 F 125,000.00 401 Capital Proj. Adm. 325 1990 Water Rev. Bonds Debt Study 150,000.00 468 McGlynn TID 319 1988 G.O. /TID Series 3 Debt Study 1 2,700,000.00 467 Economic Dev. Dist. 641 TH 101 /5 Realignment Debt Study 1,123,000.00 460 HRA 309 Adv. TIF Ref Bonds 1983 Debt Study 1 409,000.00 460 HRA 315 1987 GO TI Bonds Debt Study 1 330,000.00 460 HRA 317 1988 GO /TID Series 1 Debt Study 26,000.00 460 HRA 318 1988 GO /TID Series 2 Debt Study 1 806,000.00 460 HRA 320 1988 GO Impr. Bonds Debt Study 52,000.00 460 HRA 513 Bonds of 1983 Debt Study I 480.000.00 101 General Fund 458 City Hall Expansion 1992 Budget I 100,000.00 10] General Fund 459 Public Works Expansion 1992 Budget 50,000.00 ''"460 HRA 101 General Fund 1992 Budget 1 25,000.00 467 Economic Dev. Dist. 101 General Fund 1992 Budget 20,000.00 ''468 McGlynn TID 101 General Fund 1992 Budget I 5,000.00 ''"800 Historic Trust 101 General Fund 1992 Budget II *Administr. , itiNe Charges 1992 FUND CLOSINGS Approxima?t=' Balance Fund To Close Proceeds/Deficit To 1 93,273.32 403 Sewer /Water Telemetry 710 Sewer /Water Expansion I 198,055.06 408 91 - 1 Well #6 710 Sewer /Water Expansion 71,856.87 615 Lake Drive East 467 Economic Development Dist. 1 (157,054.58) 620 88 -2 Lake Drive East 628 Downtown Public Impr. Prod (147,272.42) 619 90 -4 County Road 17 661 92 -3 West 78th Realignment I (601,721.47) 616 N. West 78th St. Pkg. *628 Downtown Public Impr. Pro; I 288,531.89 634 87 -2 West 78th St. *628 Downtown Public Impr. Pro_ 493,814.59 645 89 -25 Country Suites *628 Downtown Public Impr. Pro: 1 11,739.58 632 89 -10 Frontier Trail 324 GO Bonds of 1990 1 1 1992 FUND CLOSINGS (Cont'd) 11 Approximate Balance Fund To Close Proceeds /Deficit To 11 (1,980.09) 6,47 90 -1 Lake Drive West 468 McGlynn TID (9,533.22) 650 TH 101 Turn Lanes 415 MSA 1 (2,884.38) 652 90 -7 Dell Road South 467 Economic Dev. District (29,033.38) 654 TH 5 MnDOT Cooperative 628 Downtown Public Impr. Prilj 14,383.18 464 S Lotus Lake Boat Access211 Environmental Protectio1 *Previous Resolution #91- 100A -1 consolidating projects /proceeds. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 City of Chanhassen I Carver and Hennepin Counties, Minnesota DATE: RESOLUTION NO: 1 MOTION BY: SECONDED BY: A RESOLUTION APPROVING YEAR END TRANSFERS AND CLOSINGS 1 WHEREAS, City staff has completed a year end review of the financial records of the City of Chanhassen and has prepared the attached Exhibit A of the proposed fund closings, transfers, I budget adjustments, etc. - all being completed so as to conform with recognized financial standards; and 1 WHEREAS, the City Council has reviewed the attached exhibit and finds that such conforms to the general policies of the City. I NOW, THEREFORE, BE IT RESOLVED by the Chanhassen City Council that the attached Exhibit A is hereby approved by the Chanhassen City Council. 1 Passed and adopted by the Chanhassen City Council this 12th day of April 1993. II ATTEST: 1 Don Ashworth, City Clerk /Manager Donald J. Chmiel, Mayor 1 YES NO ABSENT 1 1 1 1 1 1 1