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HomeMy WebLinkAbout11. 21-171APRIL 13, 2021 21-171 RESOLUTION WHEREAS, the City of Oshkosh has established several funds that are no longer used and it is therefore appropriate to close those funds and consolidate and move the remaining assets into existing active funds which are similar in nature to the inactive funds. NOW, THEREFORE BE IT RESOLVED by the Common Council for the City of Oshkosh that the below listed Funds be and hereby are closed and any remaining assets within the Funds to be Closed to be transferred as indicated below: Fund Closed Assets Transferred to FUND # Description Fund # Description 0207-0211 Bicycle Fund 0215-0211 Police Special Revenue 0221-0211 PD Asset Forfeiture - State 0215-0211 Police Special Revenue 0222-0211 PD Asset Forfeiture - Fed 0215-0211 Police Special Revenue 0225-1010 Cable Escrow Fund 0100-0071 General Fund 0243-1099 Historical Marker 0255-0610 Parks Special Revenue 0711-0310 Bioterrorism 0601-0903 Internal Service Benefit Fund (CARRIED_7-0__ LOST_______ LAID OVER_______ WITHDRAWN_______) PURPOSE: CLOSE FUNDS AND TRANSFER ASSETS INITIATED BY: FINANCE DEPARTMENT Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us TO: Honorable Mayor and Members of the Common Council FROM: Russ Van Gompel, Finance Director DATE: April 6, 2021 RE: Close Funds and Transfer Assets BACKGROUND Funds are established to account for the segregation of financial resources and ensure that the segregated resources were only used for their intended purpose. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances. Government units should establish and maintain those funds required by law and sound financial administration. Only the minimum number of funds consistent with legal and operating requirements should be established. ANALYSIS Upon review of the current activity and needs of the City, Bicycle, PD Asset Forfeiture – State & Federal, Cable Escrow, Historical Marker, and Bioterrorism funds are no longer needed. To eliminate funds and to transfer any remaining assets and liabilities, the City Council should adopt a resolution to close out the funds and transfer any remaining assets. Fund Closed Assets Transferred to FUND # Description Fund # Description 0207-0211 Bicycle Fund 0215-0211 Police Special Revenue 0221-0211 PD Asset Forfeiture - State 0215-0211 Police Special Revenue 0222-0211 PD Asset Forfeiture - Fed 0215-0211 Police Special Revenue 0225-1010 Cable Escrow Fund 0100-0071 General Fund 0243-1099 Historical Marker 0255-0610 Parks Special Revenue 0711-0310 Bioterrorism 0601-0903 Internal Service Benefit Fund RECOMMENDATION Staff recommends that Council adopt this resolution. Respectfully Submitted, Approved: Russ Van Gompel Mark Rohloff Finance Director City Manager