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4.6. SR 06-17-2013 Elk REQUEST FOR ACTION River TO ITEM NUMBER Mayor and City Council 4.6 AGENDA SECTION MEETING DATE PREPARED BY Consent June 17, 2013 Tim Simon, Finance Director ITEM DESCRIPTION REVIEWED BY 2013 Budgeted Transfer From the Municipal Liquor Fund to the Cal Portner, City Administrator Park Improvement Fund REVIEWED BY ACTION REQUESTED Approve by resolution the transfer of$250,289.00 from the Municipal Liquor Fund to the Park Improvement Fund. BACKGROUND/DISCUSSION On June 2, 2008, the City Council reviewed and approved the creation of a Park Improvement Fund to provide a long-term funding source for city park needs. Subsequently, on November 19, 2012, the funding percentage was revised and approved during the 2013-2017 capital improvement planning process. The Park Improvement Fund funding policy is reprinted below for your reference. The City of Elk River may utilize up to 45%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 and 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 year's 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. FINANCIAL IMPACT The 2013 transfer amount is $250,289. The Municipal Liquor Store Fund has this transfer budgeted in the 2013 budget. ATTACHMENTS ■ Resolution authorizing a transfer from the Municipal Liquor Fund to the Park Improvement Fund R Q w E A E 0 9 T NAWREI RESOLUTION 13 - 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,revised on November 19, 2012, 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 $250,289 should be transferred out of the Municipal Liquor Fund to provide funding for the Park Improvement Fund; NOW, THEREFORE, BE IT RESOLVED that the City-Council of the City of Elk River makes the following transfer of funds from the Municipal Liquor Fund: Park Improvement Fund $250,289 Passed and adopted this 17 h day of June 2013. John J. Dietz,Mayor ATTEST: Tina Allard, City Clerk r n w E R E U ® T NnATUREI