1h. 1987 Year End Fund Closings CITY OF
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�� 690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317
I (612) 937-1900
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' MEMORANDUM
T0: Mayor and City Council /
FROM: Don Ashworth, City Manager
' DATE: March 14, 1988
SUBJ: 1987 Fund Closings , Transfers, and Budget Adjustments
City staff is completing the process of closing the books for
' 1987. All budgetary and non-budgetary accounts maintain balances
in accordance with Council approval (General Fund recap
attached) .
' Fund Closings
The City Council should consider each of our funds, with the
' exception of the General Fund, as a small business. The business
was created to carry out a specific work function and during its
life it maintained all of the revenues and expenditures asso-
ciated with that activity. When its work is complete, it needs
' to be closed. Ironically, City staff has the authority to ini-
tiate accounting by fund, by only the City Council can authorize
the closing of a fund. All of the funds recommended for closing
' were initiated by the City Council and all represent activities
which are now complete, i .e. Lake Ann Boat Access, Lake Ann
Ballfield Lighting, etc. During the course of the year the City
' Council has acted to accept the sewer lines, water, streets, and
considered the various consulting engineers ' reports regarding
each of the activities noted below. However, should Council mem-
bers desire to see additional documentation regarding any of the
activities noted below, staff should be directed to prepare a
report on such.
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Mayor and City Council
March 14 , 1988
Page 2
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Fund Proposed Approximate Funds Transferred
Ifor Closing Balance to
452 Lake Ann Boat Access $ - 9 ,223 . 07 410 Park Acq & Dev
454 Lake Ann Boat Ball- - 486. 38 410 Park Acq & Dev 1
field Lighting
465 So. Lotus Lake Drainage - 8 , 663. 64 415 M.S.A. - I
502 1965 Water Bonds 20 ,064. 67 515 1984 G.O.
Impr. Bonds
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619 84-3 Drainage - TH101- - 4 , 411.05 415 M.S.A.
Lakota I
866 RCCM 1, 708 .72 101 General Fund
Transfers II
All transfers shown in the detail have been authorized by the
City Council during the course of 1987, i .e. through the budget
itself, special reports (TID #1 and TID #2 Financial Analysis
Reports, Debt Study Report, etc. ) , and various specific actions I
during the course of the year. This section is included for
consolidation purposes only.
Transfer to Amount Transfer from
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309 Adv. Tid Ref Bnds 1983 $531,519 460 HRA
308 Tid #2 Bonds 1983 94 ,026 467 Econ Develop Dist I
312 1984 G.O. Ti Bonds 53,087 467 Econ Develop Dist
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516 Bonds of 1986 279 ,221 467 Econ Develop Dist
458 City Hall Expansion 70,000 101 General Fund
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458 City Hall Expansion 200,000 208 Admin Trust
456 Public Works Bldg 120, 000 700 Utility Fund I
464 So. Lotus Lk Boat Access 36 , 000 410 Park Acquis & Devel
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' Mayor and City Council
March 14, 1988
Page 3
Budget Adjustments
' Various requests were made as a part of considering the 1988
budget. Many of those were contingent upon revenue projections,
' i .e. Plumbing and Heating Inspectors . Other items needed clari-
fication as to how to best proceed into 1988, i .e. local
employment of police officers, continuation of hiring deputies
from Carver County for additional patrol, and the continuation of
the CSO program. The Council may recall members of the Public
Safety Commission attending budgetary work sessions seeking
adjustments to the 1988 budget. The following recap represents
' items discussed but not acted upon as a part of the 1988 budget.
Staff was instructed to work with the Public Safety Commission to
determine which of these had priority and which potentially could
' be considered as a part of the 1988 budget.
$15,000 Crime Prevention Grant [Officer] ( 50% - Local)
$10,000 Multi-Jurisdictional Grant - Drugs ( $10 ,000
each City, 50% Local)
$30,000 Establishment of Mechanical/Heating Inspector position
$10,000 Continue 1987 Additional Patrol Levels - Carver County
$10, 000 Continue CSO Program
$75, 000
Recommendation
' 1987 budgeted revenue and expenditures were both favorable to the
City (see attached) . Actual revenue was approximately 5% higher
than projected and actual expenditures were approximately 3%
under budgeted ( recognizes that reimbursement of 1987 flood
' damage expenditures will occur within the next 60-90 days -
$65, 000) .
In light of the above fact, this office would recommend various
adjustments be considered regarding the public safety issues
tabled in September, i .e:
- Crime Prevention Officer: Although envisioned as a
separate position, the duties of a CSO can be absorbed
under the work functions of both Jim Chaffee and Scott
' Harr. Such provides access to our neighborhoods
and, as importantly, provides a means by which the funding
activities can be considered, i .e. by having Jim and Scott
share the responsibilities of this function, $10,000 of
salary expense can be reallocated to another program; and
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Mayor and City Council
March 14, 1988 U
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- CSO Program: This office firmly believes that the CSO '
program is the best bang for a buck. Although additional
patrol concerns continue, this office believes that the CSO 111 program is the best tool by which additional patrol levels
can be achieved in each of our neighborhood parks, boat
access areas, and general work functions. Although reallo-
cation of the $10 , 000 in salary from the Crime Prevention
grant to this area would insure that the CSO program could
operate in 1988; and
- Drug Enforcement: Our area continues to be inundated by '
drug users/sellers. It is beyond the ability of local
officers to handle this situation. The crime grant is a
multi-jurisdictional grant and its effects have been seen
in the multiple arrests occurring in the end of 1987 and
early 1988 . We made a commitment to this program in 1987
and we are literally obligated to carry out that funding in
• 1988 ; and
- Plumbing/Heating Inspector: This office would recommend '
combining these positions. As a separate item in this eve-
ning' s packet is a memorandum from the Public Safety
Director regarding the retirement of Hubert Forcier. We
believe we do have an individual capable of carrying out
both plumbing and heating inspections . An oversight did
occur in the 1988 budget in deleting Plumbing Inspector
expenses. Correction of this problem plus instituting a
heating fee schedule can produce total dollars needed for
the singular full time position.
A recap of the above recommendations, in budget amendment format,
is as follows:
$ 7 ,500 101-121-4020 Crime Prevention Grant - Local Share
$ 5 , 000 101-126-4020 Continue CSO Program
$ 5, 000 101-121-4300 Local Share of Drug Program
$30 , 000 101-125-4010 Plumbing/Heating Inspection '
$47, 500
Approval of the fund closings, transfers, and budget adjustments, '
as outlined herein, are hereby recommended.
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IIDECEMBER 1987 CITY OF CHANHASSEN DETAIL BUDGET REPORT -REVENUE
II (100.00 PERCENT OF YEAR EXPIRED)
FUND 101 GENERAL FUND
BUDGETED COLLECTED PERCENT PERCENT UNCOLLECTED
IIREVENUE TO-DATE TO-DATE LAST YR BALANCE
GENERAL PROPERTY TAXES 1,117,500.00 1,138,886.40 101.91 103.76 21,386.40CR
IISPECIAL ASSESMENTS .00 521.27 521.27CR
BUSINESS LIC/PERM 48,080.00 48,227.25 100.31 100.72 147.25CR
INON-BUSINESS LIC/PERM 307,700.00 346,748.85 112.69 139.69 - 39,048.85CR
FINES + FORFEITS 16,600.00 16,145.98 97.26 119.91 454.02
IIINTERGOVERNMENTAL REV. 220,580.00 238,407.87 108.08 101.77 17,827.87CR
IICURRENT SERVICES 95,750.00 97,562.11 101.89 102.39 1,812.11CR
OTHER REVENUE 53,050.00 57,858.05 109.06 126.09 4,808.05CR
INON-REVENUE 1,500.00 25,932.17 999.99 373.10 24,432.17CR
TOTAL GENERAL FUND REVENUE 1,860,760.00 1,970,289.95 105.89 108.22 109,529.95CR
ITOTAL EXPENDITURES 1,789,115.00 1,791,161.00*
IREVENUE OVER EXPENDITURES 71,645.00 179,128.00
FUND BALANCE FORWARD 805,840.00 805,840.00
IITRANSFERS OUT:
City Hall 70,000.00 70,000.00
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LESS REQUIRED RESERVE (660,000.00) (660,000.00)
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RESOURCES OVER LIABILITIES 137,485.00 254 968.00
II * Includes expenditures for storm emergency (July 1987) which are to be re-imbursed by the
State and Federal Governments through the "Federal Emergency Management Admin."
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