86-1728 WMITE - CI7V CLERK
PINK - FINANCE (`j I y O F SA I NT PA U L Council ry
CANARV - OEPARTMENT File NO. ✓ -� _`
B'LUE MAYOR
�� r un il Resolution
Presented By �'
�.__-- ,
Referred To Committee: Date
Out of Committee By Date
WHEREAS, it is aecepted praetice at year-end for governmen s
to reeognize their finan ial obligations relating to approved
contraets for goo s and services that have not yet been perform d
(a praetice calle eneu bering) ; and
WHEREAS, ene mberi g is normally aecomplished by setting
aside budgeted sp nding authority in a "prior year-end eneumber d
balanee" that is eserv d to �eet the eventual payment
obligation; and � �.,
WHEREAS, the udget Direetor and Chief Aecountant have
determined that the exi ting poliey and procedure for aceountin
for prior year-en eneu bered balanees ereates problems in
seeking out spending information and in preparing the annual
budget and actual spend ' ng finaneial reports; and
WHEREAS, a e ange o the existing method for aeQOUnting fo
spettding against he pr or year-end eneumbered balanees has bee
proposed and is s pport d by the Mayor, the Budget Director and
the Chief Aeeount nt; a d
WHEREAS, ado tion f this proposed proeedure will improve
the fiscal information m de available to fund and aetivity
managers; and
Page 1 of 2
COUNCILMEN Requested by Department of:
Yeas Drew Nays � ����` _ T�
Nicosia �/�j
Rettman In Favor
s�ng�bei �
Sonnen _ AgBitiSt BY
�
Wilson
Form Approved by ity Attorney
Adopted by Council: Date
Certified Yassed by Counc.il Secret y BY
BS'
Approved by Mavor: Date Appro d y yor Eor Submi 'o QCou il
Bv - — B
M�HITE - C�TV CLERK
PINK - FINANGE G TY O F SA I NT PA U L Council -/
CANARV �DEPARTMENT / -�+�� (j'
File N 0. �y � b
BL E - MAVOR
C uncil Resolution
Presented By
Referred To Committee: Date
Out of Committee By Date
WHEREAS, th effe t of this reporting change will be tha
the bndgetary da a ref eeted in the annual finaneial statemen s
will be on a bas s con istent with generally aceepted aecount ng
prineiples; now, there ore, be it
RESOLVED th t the City Council of Saint Paul accepts and
approves the pro osal nd deel ares the fol l owing year-end
eneumbranee poli y:
The amount of pendi g authority reserved for prior year-end
eneumbered balan ea wi 1 be allowed to lapse, ereating a fund
balance which wi 1 be eappropriated by eounoil resolution in he
new budget year. All pending against these appropriations wi 1
then be recorded in th new budget year; attd be it
FINALLY RES LVED hat the Chief Aeeountant is directed to
prepare the prop r eou cil resolution to amend the 1986 budget
and reappropriat the rior year-end balanees of 1985.
Page 2 of 2
COUNCILMEN Requested by Department of:
Yeas Nays
Drew
{�� �L �
Rettman [n Favor
Scheibel
Sonnen � Against BY
-Z'�de�.s—
Wilson
�EC+ 0 �98� Form Approve y City Attorney
Adopted by Council: Date
Certified s• ou .il , c t BY �
By,
Appro y Mavor: Dat HN — � ��t77 Approved by ayor for Submission to Coun il
sy sy
P�! ' lS�IEQ J A N 1 0 1987
Finance and Manage at Se ices pEpARTMENT �`�� y�� _ ��V ` v
Ja�e� Snyder ' �_ CONTACT
- i ' PHONE
12 ii/86 . i DATE e��,►'� e
�
ASSIGN NUNBER FOR R0 ING 0 DER C i All Locations for Si nature :
Department Director Director of Management Mayar
Finance and Mana�ement ervice Director - City Clerk
Budget Director .
City Attorney
NHAT WILL BE ACHIEVE BY TA IPIG AC ION. ON THE ATTACHED MATERIALS? (Purpose/
Rationale) :
Change in secountin,� poli Pr iously items encumbered at year-end appeared
in a separate. ledgejr and eports. After this change all expenditures and
budgets reported on the s e rep t. R �����ED
DE 151986
COS7 BEMf FIT BUDGETA Y AND PERSONN L IMPACTS ANTICIPATED: �p ,G� Y AY i Q'RI�EY
�1� t
None. ' C9�\�
�
�� �
FINANCING SOURCE ANO �UDGET CTIVIT NUMBER CHARGED OR CREQITED: (Mayor's signa-
ture not re-
Total Amaunt o.f 'Tr�nsacti n: ne quired if under
Fundins� Sou�ce: �1one $10,000)
Activity Number: ', H/A .
11TTACHMfNTS List and �Number All At achments :
Council Resolution , ..._. RECE��� "„�,
DEG 1 � 1986
' OFFICE OF THE DIRECTOR
, DEPARTMENT OF FIIVANCE
', . AND MANAGEMENT SERVICES
J�PARTMENT REVIEW CITY ATTORNEY REVIEW
Yes i!!o Council IResolu ion Re ired? � Resolution Required? Y s No
Yes No Insurancie Requ red? Insurance Sufficient? Y s No
Yes No Insurancle Atta hed:
' (SE •REVER SIDE FOR INSTRUCTIONS)
Revised 12/84 �
- � �y c �-x
. � . � -�,�
�..� � ITY OF SgINT P�.UL
::t�FU�,. s OB'�'I OF TH� CZTY COIINCIL
;�� in.�d
F�i�ance � a e ent, & Persannel Committee.
ECII�ER 23, 1986
.
1. Approval of minutes rom me ting held December 18, 1986. approved �
2. Resolution amending he .198 budget and reducing the Financing Plan for
Federal Revenue Shar ng Tru t Fund by $341,333 and reducing the 1986 Spend" g
Plan by $632,600. a ro ed p
3. Letter of State Depa tment f Revenue transmitting application No. 328082
of Robert H. Levine or red ction of certain real estate in the city of
Saint Paul. disc ssed
4. Resolution amending he 198 budget and adding $2,512,792 to the Financing lan
and to the Spending lan fo General Fund - Special Projects (1985 encumber d
. items) . a roved ' . � .
5. Resolution amending he 198 budget and transferring $11,000 from Contingen
R�serve to the Depar ment o Finance'and Management Ser�ices-- Administrati n
� Division for�travel nd mov ng expense relating .to the appointment of the �
Finance_DepaXtment D rector. approved �
6. �esolution agp�roviag change in accounting qear-ead encumbrance policy. a proved
7. Resolution amending he 198 budget by adding $100,000 to the Division of
Public Health Summar Abate ent Activities. approved
8. Resolution amending he 198 Financing Plan for the 1986 General Fund Budge
by adding $525,000. a oved �
9. Resolution amending e 1986 budget by transferring funds in the amount of
$297,175 for the acq isition of new voting equipment.� approved - -
10. Resolution amending e 1986 budget by adding- $64,813 to allow for payment f
some materials neede for th implementation of the automation system for t e
library and for payme ts due vendor and contractors. approved
11. Resolution amending t e 1986 Special Funds budget to provide for acceptance -
of funds to operate compre ensive employment and training program for un-
employed veterans in aint P ul area - in the amount of $42,300. approve
12. Resolution amending t e 1986 budget by adding $111,154 to provide spending-
authority for approve opera ion and maintenance activities in, the regional .
arks and o en s ace
P, p p ystem. approved
C:TY HALL S FLOOR SAINT PAUL,MINNESO A 55IO2
. ��.