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5.3. SR 04-02-2007 City of Elk River REQUEST FOR COUNCIL ACTION Agenda Section Meeting Date Administration A ril 2, 2007 Item Description Resolution Transferrin 2006 General Fund Balance Item Number 5.3. Prepared by Tim Simon, Finance Director Reviewed by Lori ohnson, Ci Administrator Introduction The City's financial management plan requires that the fund balance in the General Fund in excess of 40 percent of next years budgeted expenditures be allocated to other purposes at the discretion of the City Council. Discussion In previous years the City Council has set the unreserved fund balance at 41.5 percent of next years General Fund budgeted expenditures and allocated the amount over that for capital equipment, pay adjustments, or other one-time expenditures. The attached resolution transfers the balance over 41.5 percent to the capital outlay reserve fund for 2008 capital outlay purchases. By allocating to the capital outlay reserve fund, the city will be able to reduce the 2008 general fund expenditures for capital outlay and equipment certificates. Financial Impact Reduction in the 2008 equipment certificates and General Fund capital outlay purchases. Attachments Resolution transferring the 2006 General Fund balance. Action Requested Consider attached resolution Council Action Motion by _ Second by _ Vote Follow Up s: \ Council\ Tim \FundBalance allocation. doc RESOLUTION 07-_ A RESOLUTION OF THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING A TRANSFER FROM THE GENERAL FUND TO THE CAPITAL OUTLAY RESERVE FUND WHEREAS, The City of Elk River's Financial Management Plan includes a General Fund Balance policy in excess of forty percent shall be allocated to other purposes at the discretion of the City Council; and, WHEREAS, The City Council has requested that the minimum unreserved balance in the General Fund for 2006 be 41.50 percent; and, WHEREAS, The City Council has considered the various uses of the balance in excess of 41.50 percent; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Elk River makes the following transfer of funds from the 2006 General Fund Balance: Capital Ouday Reserve Fund $424,674 Passed and adopted this _ day of 20_. Stephanie Klinzing, Mayor ATTEST: Tina Allard, City Clerk S:\Council\ Tim \FundBalance allocation. doc