HomeMy WebLinkAbout1990-043 CCR1
1
1
(IRESOLUT)
Member Jerry Pedlarintroduced the following resolution and moved
its adoption:
RESOLUTION NO. 90 43
RESOLUTION AUTHORIZING A CHANGE IN ACCOUNTING PRACTICE TO
RECORD THE FULL LIABILITY IN THE GENERAL FUND FOR VACATION
AND SICK LEAVE OF CITY EMPLOYEES
WHEREAS, Section 7.08 of the City Charter does provide the City
Council with the authority to transfer unencumbered appropriation balances
from one office, department or agency to another within the same fund; and
WHEREAS, the Government Accounting Standards Board, which is the
rule- making authority for accounting practices the City must follow, is
likely to require all Cities to record vacation and sick leave liability
for their employees in their General Fund in the near future; and
WHEREAS, the City has unemcumbered balances remaining in the 1989
budget which are sufficient to accomodate the one time expenditure of
$371,967.00 resulting from this accounting change; and
WHEREAS, the charge for this accounting change will be recorded
in the Unallocated Department and there is an unencumbered balance of
$60,000.00 in that department.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center, Minnesota, as follows:
1. The Finance Department is authorized to make a change in
its accounting practices to record the liability for employee
vacation and sick leave in the General Fund and the one -time
expenditure resulting from the change in fiscal year 1989.
2. The 1989 General Fund Budget be ammended by increasing the
Unallocated Department Appropriation by $311,967 and reduce
the appropriations of other Departments as follows:
City Council $10,000
City Manager 15,000
Assessing 25,000
Finance 5,000
Legal 5,000
Government Buildings 25,000
Police 100,000
Fire 10,000
Planning 5,000
Engineering 20,000
Street Maintenance 50,000
Vehicle Maintenance 10,000
Traffic Signals 5,000
Street Lights 20,000
Parks Maintenance 6,967
$311,967
1
1
1
RESOLUTION NO. 90 -43
February 26, 1990
Da
ATTEST:
er
ayoy 7
The motion for the adoption of the foregoing resolution was duly seconded
by member Celia Scott and upon vote being taken thereon, the
following voted in favor thereof: Dean Nyquist, Celia Scott,
Todd Paulson, Jerry Pedlar, and Phillip Cohen;
and the following voted against the same: none,
whereupon said resolution was declared duly passed and adopted.