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4.7. SR 06-16-2014 City of Elk=' Request for Action River To Item Number Mayor and City Council 4.7 Agenda Section Meeting Date Prepared by Consent June 16, 2014 Tim Simon, Finance Director Item Description Reviewed by Resolution Authorizing Transfer from the Cal Portner, City Administrator Municipal Liquor Fund to the Park Improvement Reviewed by Fund Action Requested Adopt,by motion,a resolution authorizing a transfer 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 policy states the following: The City of Elk River may utilise up to 45%of operating income less budgeted transfers from its municpal 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 Municpal Liquor Fund casb flow will be reviewed at least annually and prior to the transfer to insure the Liquor Fund bas 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 wbicb ut&.Ze liquor profits will be made prior to the Park Improvement Fund transfer. The amount will be calculated after the prioryear'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 casb available since the transfer will be calculatedyearly in June. Financial Impact The 2014 transfer amount is $282,519. The Municipal Liquor Fund has this transfer budgeted in the 2014 budget. Attachments ■ Resolution authorizing a transfer from the Municipal Liquor Fund to the Park Improvement Fund. P a w E R E U 6 Y Template Updated 4/14 INIM UREI Resolution 14 - A Resolution of the City of Elk River 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$282,519 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 $282,519 Passed and adopted this 16 h day of June 2014. John J. Dietz,Mayor ATTEST: Tina Allard, City Clerk r n w E R E U ® T NnATUREI