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04/22/08
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04/22/08
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5/21/2025 1:49:49 PM
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Meetings
Meeting Document Type
Agenda
Document Title
Finance Committee
Document Date
04/22/2008
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<br />COl.lncilmember Zimmerman in~roduced :the following resolution and moved for its adoption: <br /> <br />RESOLUTION #04~10-320 <br /> <br />RESOLUTION ESTABLISHING A FINANCIAL POLICY FOR PURPOSE OF <br />ALLOCATION OF EXCESSIDEFlCIENT GENERAL FUND REVENUES <br /> <br />WHEREAS, this is an amendment to the policy adopted February 22, 1994 under <br />Resolution #94-02-045; and <br /> <br />WHEREAS, the City of Ramsey utilizes zero balance budgeting for the General Fund <br />where budgeted revenues are equal to budgeted expenditures; and <br /> <br />WHEREAS, actual revenues can be over or under actual expenditures at the end of the <br />fiscal year; and <br /> <br />WHEREAS, the City of Ramsey currently has a fund balance policy in place for the <br />L1ndesignated-reserved portion of the General Fund fund balance; and <br /> <br />WHEREAS, there exists a need for additional funding sources for certain revolving, hust <br />and replacement funds. . <br /> <br />NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF <br />RAMSEY, ANOKA COUNTY, STATE OF.MINNESOTA, as follows: <br /> <br />1) That the Finance Officer is hereby.directed to implement the following Financial Policy <br />for the Purpose of Allocation of ExcesslDeficient General Fund Revenues: <br /> <br />When actual revenues exceed actual expenditures in a given year, the excess shall be <br />allocated as follows: <br /> <br />a) Any excess shall be first allocated to "unreserved-designated" fund balance to <br />bring that portion of fund balance to an amount equal to fifty percent (50%) of the <br />next years adopted operating budget per policy adopted in Resolution #93-04-061. <br /> <br />b) Any excess after complying with step one shall be allocated to "unreserved- <br />undesignated" fluid balance: to bring that portion of fund balance to an amount <br />equal to ten percent (lO%),ofthe next years adopted operating budget. <br /> <br />c) Any excess after complying with fund balance requirements in steps a) and b) shall be <br />allocated to revolving, trust and replacement funds in the following manner: <br /> <br />Ten percent (10%)to Fund #810 - Park Trust Fund <br />Ten percent (10%) to Fund #234 ~ Equipment Replacement Fund <br />Forty percent (40%) to Fund #412 - Public Facilities Construction Fund <br />Fifty percent (40%) to Fund #400 - Public hnprovement Revolving Fund <br /> <br />When actual expenditures exceed actual revenues in a given year, the deficit shall be <br />treated as follows: <br /> <br />Res.oluti.o.-. #04~10-320 <br />Page .2 of 2 <br />
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