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3.7. SR 06-20-2011'-i ~j Elk REQUEST FOR ACTION River To Item Number Ci Council 3.7. Agenda Section Meeting Date Prepared by Consent une 20, 2011 Tim Simon, Finance Director Item Description Reviewed by A Resolution Authorizing a 2011 Budgeted Transfer From the Municipal Liquor Fund to the Park Improvement Fund Reviewed by Action Requested Council is asked to approve a transfer to the Park Improvement Fund from the Municipal Liquor Store budget. Background/Discussion On June 2, 2008, the City Council reviewed and approved the creation of a park improvement fund to provide along-term funding source for the city park needs. The park improvement fund funding policy is reprinted below for your reference. The City of Elk River may utilize up to 20% of operating income less budgeted transfers from its municipal liquor stores to fund a park improvement fund (PIF). The park improvement fund will be used for further build-out of our current parks, replacement, maintenance of capital assets, and the beautification of city parks. The municipal liquor fund cash flow will be reviewed at least annually and prior to the transfer to insure the Liquor Fund has retained enough profits as working capital for the operating and non-operating expenditures including personnel costs, maintenance, debt service payments and expansion of physical assets, including store facilities. In addition, budgeted transfers and capital improvements which utilize liquor profits will be made prior to the park improvement fund transfer. The amount will be calculated after the prior years audit is complete and will be subsequently transferred via resolution from the City Council. The fund will not incur any debt nor spend in excess of the cash available since the transfer will be calculated yearly in June. Prior year's amounts 2009 - $106,639 2010 - $92,815 Financial Impact The 2011 transfer amount is $95,592. The Municipal Liquor Store Fund has this transfer budgeted in the 2011 budget. Attachments • Resolution authorizing a transfer from the Municipal Liquor Fund to the Park Improvement Fund RESOLUTION 1 I - A RESOLUTION OF THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING A TRANSFER FROM THE MUNICIPAL LIQUOR FUND TO THE PARK IMPROVEMENT FUND WHEREAS, The City Council approved establishing the park improvement fund on June 2, 2008, and, WHEREAS, The City Council has reviewed the request and determined it to be a sound financial practice; and, WHEREAS, It has been determined that $95,592 should be transferred out of the Municipal Liquor Fund to provide funding for the Park Improvement Fund; NOW, THEREFORE, BE IT RESOLVED that the Ciry Council of the City of Elk River makes the following transfer of funds from the Municipal Liquor Fund: Park Improvement Fund $95,592 Passed and adopted this 20~` day of June 2011. John J. Dietz, Mayor ATTEST: Tina Allard, Ciry Clerk