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1g. Year End Closing & Transfers CITYOF CHANHASSEN 690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317 (612) 937 -1900 • FAX (612) 937 -5739 *ton by Cr^f A^ . Infer MEMORANDUM 1 P:" 3 Iq - IZ - DATE: March 23, 1992 r ; - -� TO: Don Ashworth, City Manager -- - -03 '1�' FROM: Finance Department c1: SUBJECT: 1991 Year -End Audit Fund Closings and Transfers 1 In accordance with Minnesota statutes and City policy, we have compiled the attached lists of proposed fund closing and cash 1 transfers necessary to complete the audit process for 1991. We have tried to maintain conformity with past years presentations and yet combine entries, where possible, for ease in 1 reading /understanding. The fund closings must be approved by the City Council as 1 required by law. Although the transfers itemized have mostly been previously approved through adoption of either the Budget, Debt Study or Bonding Report, we have included a complete itemization here for continuity. The complete detailed documentation of each transaction reflected 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 for 1991. 1 1 1 1 n t4: PRINTED ON RECYCLED PAPER 1 II 1 1991 TRANSFERS 1991 Transfer To Transfer Fran Reference 1 173,000.00 300 Debt Service 460 HRA - Debt Study 421,270.00 309 TID Bonds 1983 460 HRA Debt Study - II 254,700.00 315 TID Bonds 1987 460 HRA Debt Study II 313,496.00 317 TID Bonds 1988 460 HRA Debt Study 94,605.00 318 TID Bonds 1988 460 HRA Debt Study 1 500,000.00 320 G.O. Bonds 1988 460 HRA Debt Study 135,186.00 322 TID Bonds 1989 460 HRA Debt Study II 180,000.00 513 G.O. Bonds 1983 460 HRA Debt Study 330,000.00 644 Audubon Road No. 468 McGlynn's TID Achieve Positive II • Balance 225,000.00 319 TID Bonds 1988 468 McGlynn's TID Debt Study II 85,000.00 458 City Hall Expansion 208 Administrative Trust 1991 Budget I 20,000.00 *101 General Fund 468 McGlynn's TID 1991 Budget 5,000.00 *101 General Fund 800 Historic Preservation 1991 Budget II 24,000.00 211 Evironmental Prot. 464 So. Lotus Lake 1991 Budget * Administrative Charges II 1991 FUND CLOSINGS • 1 Approximate Balance Fund To Close Transfer To /Fran 18,755.16 455 Lake Ann Legion Shelter 405 Lake Ann Park II - 51,772.59 416 City Center Park 410 Park Acq. & Development - 56,431.41 41.1 Lake Ann Park Expansion 410 Park Acq. & Development II - 3,568.79 466 Rosemount 460 HRA 1,980.38 624 85 -13 Chanhassen Lakes Business Park 5th 516 Bonds of 1986 - 24,772.48 636 80 -5 Bluff Creek Dr. 415 M.S.A. II II II 1 City of Chanhassen 1 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, 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. 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 23rd day of March 1992. ATTEST: 1 Don Ashworth, City Clerk /Manager Donald J. Chmiel, Mayor YES NO ABSENT • • 1 1 1 1 1 1 1 1