HomeMy WebLinkAbout2004-189 CCRMember Kathleen Carmody introduced the following resolution and moved its
adoption:
RESOLUTION NO. 2004-189
RESOLUTION AMENDING GENERAL FUND BALANCE POLICY
WHEREAS, the Financial Commission has reviewed the City's General Fund
Policies, specifically Section 2.3 of the Financial Management Policies Section D. Reserve Policies
1. and 2; and
WHEREAS, the City has previously had a target fund balance of 45 percent of the
General Fund at the end of the year for cash flow purposes; and
WHEREAS, City staff has recommended for the Financial Commission's
consideration an increase in that reserve target from 45 percent to between 50 and 52 percent of the
General Fund; and
WHEREAS, it has also been recommended that the adequate General Fund Balance
Policy formula be replaced by a policy allowing the transfer of undesignated general fund monies not
required for cash flow purposes to be transferred into the Street Reconstruction Fund, Capital
Improvements Fund, and Technology Fund; and
WHEREAS, the Financial Commission has recommended to the City Council
approval of the amended Section 2.3 D. Reserve Policies 1. and 2. as set forth in Exhibit A to this
resolution.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center that the amended Financial Management Policies Section 2.3 D. Reserve Policies 1.
and 2. be and hereby is adopted.
December 13. 2004
ate Mayor
ATTEST: mAaQ/kOL4~
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
Kay Tasman
and upon vote being taken thereon, the following voted in favor thereof.
Myrna Kragness, Kathleen Carmody, Kay Lasman, Diane Niesen, and Bob Peppe;
and the following voted against the same: none;
whereupon said resolution was declared duly passed and adopted.
RESOLUTION NO. 2004-189 6z h lr,61)-A
2.3 Financial Management Policies
D. Reserve Policies
I The ...y ' maLitaia an a°c8ipcccea'uizcrtc3cz=rccs-yeitcrc=r'rtrrta
V 41{Al1V V in an afneufft deteffaified by applying the AdeqUat-e
Getiftei. '--'he ~~ula shall be reviewed anaually by the Gity
tGeunei. '!h° r6 „1"s shall be-desigaed te--establish a fited
The Citv shall manage its cash flow needs
by having a target unreserved and undesignated General Fund
balance at the close of each fiscal vear eaual to between 50 and
52% of the next vear's General Fund operating budget.
11 the
7
exeee4-504;eerie-exees ene-year, -Undesignated General
Fund monies that are not required for cash flow purposes may be
transferred into other funds as may be anpropriate or needed
during the fiscal vear. It is specifically anticipated that transfers
will be made to the Street Reconstruction Fund. Capital
Improvements Fund and the Technology Fund when operating
results generate a surplus of actual revenues over actual
expenditures to serve as a recurring source of funding for those 3
funds.