HomeMy WebLinkAboutCity_Council_Workshop Agenda Packet_8-05-2020CITY OF FALCON HEIGHTS
City Council Workshop
City Hall
2077 West Larpenteur Avenue
AGENDA
August 5, 2020
6:30 P.M.
NOTE: THIS MEETING WILL BE HELD BY WEB CONFERENCE
A. CALL TO ORDER:
B. ROLL CALL: ANDREWS ___ GUSTAFSON____ LEEHY___
MIAZGA ___ WEHYEE___
STAFF PRESENT: THONGVANH____
C. PRESENTATIONS:
D. POLICY ITEMS:
1. Welcoming Ordinance/Resolution/Policy
2. Guidelines to Request Agenda Items
3. 2021 Proposed Budget
a. Special Revenue Funds
b. Enterprise Funds
c. Debt Service Funds
4. Community Garden Expansion at Community Park
E. INFORMATION/ANNOUNCEMENTS
F. ADJOURNMENT:
*You can view the meeting by clicking the following Zoom link:
https://us02web.zoom.us/j/86258938311.
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REQUEST FOR COUNCIL ACTION
Families, Fields and Fair __________________________
The City That Soars!
Item Proposed Welcoming Ordinance/Resolution/or Policy
Description
The City received a request from Councilmember Weyhee to reconsider the idea of Falcon
Heights as a “Sanctuary City”, but calling it a Welcoming Ordinance.
Former Falcon Heights Mayor Lindstrom in 2017 brought the same request to the City
Council for consideration. After an in-depth discussion, the City Council decided that
becoming a Sanctuary City was not needed because immigration status was not a factor in the
delivery of city services. Neither the City of Saint Anthony Police nor Ramsey County
Sheriff’s Office engaged with Immigration and Customs Enforcement (ICE) unless court
ordered. Neither agency asked immigration status of victims, witnesses or suspects in the
course of providing services. These same policies were also followed by law enforcement
agencies throughout the county and metro area.
At that time the City did not ask immigration status of persons requesting city services, the
same as today, and does not base delivery of services on factors of sex, age, race, disability,
orientation, nationality, or immigration status. The City only participates in ICE activities
when formally requested in the course of following state and federal laws, such as the filing
of I-9 forms as required of employers. The City has promoted participation with all residents,
regardless of immigration status, in the 2020 Census.
To help determine if Falcon Heights has a problem with mistreating immigrants, attached is
the Ramsey County Sheriff’s Office (RCSO) Policy 431 Immigration Violations. This was first
adopted by the RCSO in June of 2011, the pdf attached is from the current policy manual that
was issued in September 2018.
The formal process to adopt an ordinance, resolution and policy are different. Resolutions
and policies only require an action at a regular City Council meeting, but an ordinance to
change City Code would require a public hearing.
Key phrase:
431.2 POLICY
It is the policy of the Ramsey County Sheriff's Office that all members make personal and
professional commitments to equal enforcement of the law and equal service to the public.
Confidence in this commitment will increase the effectiveness of this office in protecting and
serving the entire community and recognizing the dignity of all persons, regardless of their
immigration status.
431.3 VICTIMS AND WITNESSES
Meeting Date August 5, 2020
Agenda Item Policy D1
Attachment Documents
Submitted By Sack Thongvanh, City Administrator
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To encourage crime reporting and cooperation in the investigation of criminal activity, all
individuals, regardless of their immigration status, must feel secure that contacting or being
addressed by members of law enforcement will not automatically lead to immigration inquiry
and/or deportation. While it may be necessary to determine the identity of a victim or
witness, members shall treat all individuals equally and without regard to race, color or
national origin in any way that would violate the United States or Minnesota Constitutions.
The Policy does offer more details on how immigration status is considered to be a civil issue
and not criminal so it does not require action by deputies. When formally
requested assistance to ICE is provided.
The Ramsey County Adult Detention Center (jail) does not house ICE boarders, and in June of
2014 made public that RCSO would not honor ICE detainers. This policy directive was further
updated and more formalized in 2015 and 2019.
It would also be important to conduct further research because of concerns for students and
residents of Commonwealth Terrace Cooperative Student Housing that the U of MN Police
has jurisdiction.
Research Links:
1. For undocumented immigrants, the “sanctuary city” of Minneapolis doesn’t feel much
like a sanctuary https://www.minnpost.com/politics-
policy/2017/06/undocumented-immigrants-sanctuary-city-minneapolis-doesnt-feel-
much-sanctuar/
2. National Conference of State Legislatures:
https://www.ncsl.org/research/immigration/sanctuary-policy-
faq635991795.aspx#history
Budget Impact The risk of losing federal funding.
Attachment(s) • Ramsey County Press Release (2014) – Statement on U.S. Immigration and Customs
Detainers
• Ramsey County Sheriff’s Office Policy 431 Immigration Violations
• Draft Ordinance - Establishing Standards Concerning Communication and
Enforcement of Immigration Laws
Action(s)
Requested
Staff is looking for direction on how to proceed with drafting a final ordinance, policy or
resolution.
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Matt Bostrom Sheriff
PRESS RELEASE
Ramsey County Sheriff’s Office
425 Grove Street Saint Paul, Minnesota 55101 Telephone: (651) 266-9333 Telefacsimile: (651) 266-9301 www.co.ramsey.mn.us/sheriff
Contact: Randy Gustafson Public Information Officer Telephone: (651) 266-9421 randy.gustafson@co.ramsey.mn.us
FOR IMMEDIATE RELEASE: June 11, 2014
Statement on U.S. Immigration and Customs Detainers
[Saint Paul, MN]: On Wednesday, June 11, 2014, Hennepin County Sheriff Rich Stanek issued a
statement that, “…the Hennepin County Sheriff’s Office will no longer honor U.S. Immigration and
Customs Enforcement detainers absent judicial authority.”
A U.S. Immigration and Customs Enforcement (ICE) detainer is a request for a local jail to hold an
individual for up to 48 hours after state charges have been satisfied. Historically, these ICE detainers
were interpreted as mandatory for local jurisdictions to follow. The legal landscape is changing,
including recent directives issued by the federal government, it is recently becoming apparent that ICE
detainers are requests and not mandated by law.
ICE detainers have been infrequent in Ramsey County. The Adult Detention Center serves approximately
21,000 inmates per year, of which a very small percentage (less than 1%) have ICE detainers.
The Ramsey County Sheriff’s Office shares the views and approach voiced by Hennepin County with
respect to ICE detainers. Consistent with statutory mandates, the Sheriff’s Office has reviewed our
procedures pertaining to these holds, and will continue to hold detainees only where there is a judicial
order or criminal probable cause.
###
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Policy
431
Ramsey County Sheriff's Office
Ramsey County SO Policy Manual
Copyright Lexipol, LLC 2019/09/27, All Rights Reserved.
Published with permission by Ramsey County Sheriff's Office Immigration Violations - 1
Immigration Violations
431.1 PURPOSE AND SCOPE
The purpose of this policy is to provide guidelines to members of the Ramsey County Sheriff's
Office for addressing immigration issues.
431.2 POLICY
It is the policy of the Ramsey County Sheriff's Office that all members make personal and
professional commitments to equal enforcement of the law and equal service to the public.
Confidence in this commitment will increase the effectiveness of this office in protecting and
serving the entire community and recognizing the dignity of all persons, regardless of their
immigration status.
431.3 VICTIMS AND WITNESSES
To encourage crime reporting and cooperation in the investigation of criminal activity, all
individuals, regardless of their immigration status, must feel secure that contacting or being
addressed by members of law enforcement will not automatically lead to immigration inquiry and/
or deportation. While it may be necessary to determine the identity of a victim or witness, members
shall treat all individuals equally and without regard to race, color or national origin in any way that
would violate the United States or Minnesota Constitutions.
431.4 CIVIL VS. CRIMINAL OFFENSES
An individual who enters the United States illegally has committed a misdemeanor (8 USC
1325(a)). Generally, a person who initially made legal entry into the United States but remained
beyond what is a legal period of time has committed a federal civil offense.
A deputy shall not detain any individual, for any length of time, for a civil violation of federal
immigration laws or a related civil warrant.
431.5 ASSISTANCE TO FEDERAL LAW ENFORCEMENT AGENCIES
Requests by any federal agency, for assistance from this office shall be directed to a supervisor
who shall discuss the request with her/his Commander or the on-duty Watch Commander.
431.6 U VISA AND T VISA NON-IMMIGRANT STATUS
Under certain circumstances, federal law allows temporary immigration benefits, known as a
U visa, to victims and witnesses of certain qualifying crimes (8 USC § 1101(a)(15)(U)). A law
enforcement certification for a U visa may be completed by a deputy in order for a U visa to be
issued.
Similar immigration protection, known as a T visa, is available for certain qualifying victims of
human trafficking (8 USC § 1101(a)(15)(T)). A law enforcement declaration for a T visa may be
completed by a deputy in order for a T visa to be issued.
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Ramsey County Sheriff's Office
Ramsey County SO Policy Manual
Immigration Violations
Copyright Lexipol, LLC 2019/09/27, All Rights Reserved.
Published with permission by Ramsey County Sheriff's Office Immigration Violations - 2
Any request for assistance in applying for U visa or T visa status should be forwarded in a timely
manner to the Undersheriff of Administration.
The Undersheriff of Administartion should:
(a) Consult with the assigned investigator to determine the current status of any related
case and whether further documentation is warranted.
(b) Contact the appropriate prosecutor assigned to the case, if applicable, to ensure the
certification or declaration has not already been completed and whether a certification
or declaration is warranted.
(c) Address the request and complete the certification or declaration, if appropriate, in a
timely manner.
1. The instructions for completing certification and declaration forms can be found
on the U.S. Department of Homeland Security (DHS) website.
(d) Ensure that any decision to complete, or not complete, a certification or declaration
form is documented in the case file and forwarded to the appropriate prosecutor.
Include a copy of any completed form in the case file.
431.7 TRAINING
The Training Commander shall ensure that all appropriate members receive immigration training.
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210817v1 1
ORDINANCE NO. ____
CITY OF FALCON HEIGHTS RAMSEY COUNTY, MINNESOTA AN ORDINANCE AMENDING CHAPTER 2 ARTICLE III OF THE CITY CODE ESTABLISHING STANDARDS CONCERNING COMMUNICATION
AND ENFORCEMENT OF IMMIGRATION LAWS
THE CITY COUNCIL OF THE CITY OF FALCON HEIGHTS ORDAINS:
SECTION 1. Chapter 2 Article III of the Falcon Heights City Code is amended by adding the following provisions:
Sec 2-46 Purpose Although the City works cooperatively with the Homeland Security, as it does with all state and federal agencies under relevant state and federal laws the City does not operate its programs for
the purpose of enforcing federal immigration laws.
Sec 2-47 In General (a) In conformity with state and federal law, when determining eligibility for, and providing
general city services, city employees and officials shall:
(1) Complete I-9 forms, question a person regarding the I-9 form and documents supporting the I-9 form, and may allow Homeland Security to audit the I-9 forms as required by law.
(2) City employees shall request and inquire about immigration status only when
specifically mandated to do so by law. As a corollary, City employees shall solicit evidence of a person's identity only when necessitated by the employee's work duties. City employees shall not discriminate against any current or potential service users based on race, sexuality, creed, religion, disabilities, immigration status, or any other identity factor.
(3) Other than complying with lawful subpoenas, city employees and representatives shall not use city resources to detect or apprehend persons whose only violation of law is or may be being undocumented, being out of status, or illegally residing in the United States (collectively) undocumented.
(4) A Minnesota issued driver’s license and or a photo identity document issued by the person’s nation of origin such as a driver’s license, passport, or matricula consular are each adequate evidence of identity and the possession of either shall not subject the person to higher levels of scrutiny or different treatment. This paragraph does not apply to I-9 forms.
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210817v1 2
(b) General city services means all city services except services specifically listed as public safety
services in section 2-48. 2-48 Public Safety.
(a) In conformity with state and federal law, when performing public safety duties, city employees, shall: (1) Not perform any public safety action for the purpose of detecting the presence of
undocumented persons, or to verify immigration status, including but not limited to questioning
any person or persons about their immigration status. (2) Shall not question, apprehend or detain any person for violations of federal civil immigration laws except when immigration status is an element of the crime or when enforcing 8
U.S.C. 1324(c).
(b) All public safety conduct related to the communication and enforcement of civil immigration law shall be documented and made available to (a) the City Attorney, (b) City Council, and (c) the City Administrator. The report shall include any applicable Department of Homeland Security
mission statement and operational guidelines, the reason for the dispatch of personnel, the name
of the homeland security agent in charge, and the name of the officer authorizing the use of city personnel. (c) The City shall make all efforts to contract with public safety agencies, including the police that
abide by the standards and practices of Public Safety Officers in this Section.
2-49 Complaints and Discipline Violation of this Article shall be subject to disciplinary action under the appropriate union contract,
civil service commission rules, or department work rules. It shall not be a violation of this chapter
to require the completion of I-9 forms or to inquire into or disclose the immigration status of the complainant or witnesses if necessary as part of the investigation of a complaint of a violation of this chapter, or if deemed necessary by the appointing authority to administer discipline for such violations.
2-50 Subpoena This ordinance does not prohibit city employees from responding to a properly issued subpoena.
ADOPTED this ______ day of _______________, 2020, by the City Council of Falcon Heights, Minnesota.
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210817v1 3
CITY OF FALCON HEIGHTS
BY: _______________________________________ Randy Gustafson, Mayor ATTEST:
__________________________________________ Sack Thongvanh, City Administrator/Clerk
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REQUEST FOR COUNCIL ACTION
Families, Fields and Fair __________________________
The City That Soars!
Item Guidelines to Request Agenda Items
Description
During the July City Council workshop, staff shared the guidelines used by the City
of Lake Elmo for setting the agenda for City Council meetings. The guidelines are
below with modifications suggested to fit Falcon Heights.
§ 31.04 ORDER OF BUSINESS AT REGULAR MEETINGS. (A) Order established. Each meeting of the Council shall convene at the time and place appointed for the meeting. Council business shall be conducted in the order determined by
the Council at its first annual meeting or as thereafter amended by the majority vote of the Council. (1) Order of business. The standard order of business for Council meetings shall be the following:
(a) Call to Order/Pledge of Allegiance;
(b) Approval of agenda; (c) Approval of minutes from past meeting(s); (d) Public comment; (e) Presentations;
(f) Consent agenda;
(g) Regular agenda; (h) Report of the Council. Council reports will not be part of the order of business for meetings falling 3 months before a local election; (i) Reports from city staff; and
(j) Adjourn.
(B) Agenda. An agenda will be prepared for all regular Council meetings by the staff or recommendation of the Council at a work session. Members of the public wishing to place an item on the agenda must do so by contacting city staff or Council Members, or by speaking during the public comment period. No member of the general public may add any
items to the agenda.
(1) Special meetings. When a special meeting is called pursuant to applicable law, the agenda for the special meeting must be included in the request for the meeting and in the publication of the notice of the meeting pursuant to M.S. § 13D.04, Subd. 2. (2) Agenda procedures. Any staff member, the Mayor or 2 Council Members wishing
to add an item to any agenda pursuant to this section shall do so by complying with the
following: (a) All requests from Council to place an item on the posted agenda must be received by the City Clerk/Administrator by 10:00 a.m. 11 days prior to the next Council work session meeting. For a regularly scheduled Tuesday work session, the deadline for agenda
items would be 10:00 a.m. on the Friday preceding packet completion. All requests from the
Meeting Date August 5, 2020
Agenda Item Policy D2
Attachment N/A
Submitted By Sack Thongvanh, City Administrator
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Mayor or Council must first be reviewed at a Council work session before being placed on the agenda of a regular meeting. (b) All requests to place an item on the posted agenda must be on the form prescribed
by the City Clerk/Administrator. The form shall be completed with the goal of clearly
describing the subject matter to be considered by the Council and any action requested or required. Supporting information may be attached to the form as necessary. (c) All requests to place an item on the posted agenda by city staff or Council Members must be reviewed by the City Clerk/Administrator or their designee prior to being
included in the agenda.
(d) The agenda, along with all related information materials, will be provided to all City Council Members and the City Attorney at least 4 days prior to the Council meeting for which it applies. For a regularly scheduled Tuesday meeting, the packet will be provided by 5:00 p.m. the Thursday preceding.
(C) Consent agenda. A consent agenda may be used to improve the efficiency of
meetings. The consent agenda allows the Council to consider several items at 1 time. Only 1 motion is necessary to approve all items on the consent agenda. (1) Items that require findings of fact or an explanation of Council actions, such as land use matters and the consideration of licensing requests, should not be placed on the consent
agenda.
(2) An item on the consent agenda may be removed from such agenda for full consideration by the Council upon request made by any Member of the Council. Items removed from the consent agenda will be placed on the regular agenda for discussion and consideration.
(D) Presentation, discussion and agenda item decisions. The following is the order of
business for presenting and discussing items on Council agendas: (1) Introduction of item; (2) Report by staff or other presenter; (3) Questions from Council Members to the presenter in a round robin manner. The
presiding officer will facilitate the round robin process by asking each individual Council
Member for 1 question and allowing for a response to the individual question. Then the presiding officer will ask the next Council Member, in sequence, until all Council Members have asked and received responses to a question. No Council Member shall take more than 3 minutes to ask a question or comment on an item which is being presented before another
Council Member has a turn to question and comment on the same item;
(4) Receive questions/comments from the applicant/requesting party to the Council, and allow each Council Member to respond in the round robin process; (5) Allow questions from Council Members to the applicant/requesting party, if applicable, using the round robin process;
(6) Allow questions/comments from the public to Council Members. Each member of
the public shall state his or her comments in 6 minutes. Council shall not interrupt or interact until all public comments are completed; (7) At the conclusion of the round robin process, the presiding officer calls for a motion or discussion among the Council. Discussion on any presentation shall be kept to a
minimum, and each Council Member shall only speak twice on the issue. This action is not
an indication that the motion on the table is the motion that will be approved in its current form. It is purely for discussion purposes; (8) Discussion among Council Members using the round robin process with each Member speaking no more than twice on a motion;
(9) Action by the Council on the motion.
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(E) Meeting schedule. (1) Each meeting of the Council shall convene at the time and place appointed. All public hearings shall commence at the advertised time.
(2) Council business shall be conducted in the order of the prepared agenda, unless an
alteration is approved by a majority of the Council. (3) The last item on the agenda will be commenced no later than 12:00 a.m. (4) If all business has not been completed by 12:00 a.m., the meeting shall be continued to another date and time following the notice provisions contained herein.
(F) Public participation and comment at Council meetings. Council meetings are the
forum for the Council to conduct the city's business. While Council meetings are open to the public pursuant to the Minnesota Open Meeting Law, they are not a forum for public expression. As such, members of the public are not allowed to participate in Council discussion and debate without a specific invitation and/or formal recognition by the
presiding officer. Members of the public shall not applaud, engage in conversation, or
engage in other behavior through words or actions that may disrupt the proceedings of the Council. (G) Members of the public shall follow the direction of the presiding officer. Members of the public who do not follow the direction of the presiding officer will be warned that further
disruptive conduct will result in removal from the meeting. After such warning, if the
conduct continues, the presiding officer may ask the member of the public to leave the meeting room. If the member of the public refuses to follow the direction of the presiding officer, the presiding officer may direct the sergeant-at-arms to remove the person through any lawful means. In emergency situations, or where the conduct is an egregious threat to the
safety of the public or the Council, a warning is not necessary before the sergeant-at-arms is
directed to remove the person. (H) Public comment period. A limited forum for members of the public to speak with the Council is provided on each agenda. Public comments during the public comment period are subject to the following limitations:
(1) Speakers must be recognized by the presiding officer before speaking and are
limited to 6 minutes for comment; (2) When multiple speakers appear to speak on the same topic, comments should not be repetitive. The presiding officer may request speakers to appoint a spokesperson; (3) The presiding officer may place a time limit on the public comment period if
necessary to allow for the conduct of city business. If there is not sufficient time at the
meeting to hear all public comments, the comment period may be deferred to the next regular Council meeting or at a continued meeting; (4) Speakers must sign up prior to speaking and provide their name, address, and a brief summary of the subject matter which they wish to address. The sign-up sheet will be
available at the start of the City Council meeting;
(5) Speakers must direct their remarks toward the presiding officer; (6) Speakers shall not use obscene, profane, insulting, or threatening language, nor conduct themselves in a threatening, loud, or boisterous manner that disrupts the conduct of the meeting or the security of the public;
(7) Speakers are required to follow the direction of the presiding officer; and
(8) The Council will generally not respond at the same meeting where an issue is initially raised by a member of the public. Generally, the matter will be referred to staff for further research and possible report or action at a future Council meeting. If Council responds, Council shall not interrupt or interact until all public comments are completed.
(I) Public hearings. Public hearings are sometimes required by law to allow the public to
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offer input on Council decisions. Unlike public comment periods, public hearings allow the public to speak on a matter currently before the Council. When public hearings are required by law, notice shall be provided as required by state statute. Public hearings shall be
commenced at the time advertised in any notice required by law.
(1) General procedure/or public hearings. The order of business for all public hearings conducted by the Council shall be: (a) Opening comments by the presiding officer announcing the purpose of the public hearing;
(b) The presiding officer opens the public hearing portion of the meeting;
(c) Staff presentation, if any (i.e., Administrator/Clerk, Attorney, Engineer, etc.); (d) Developer/other presentation, if any; (e) Public comment (all individual comments limited to 6-minute maximum); (f) The Clerk/Administrator shall make note of any submitted written testimony; and
(g) The presiding officer formally closes the public hearing portion of the meeting.
(2) Speakers who wish to address the Council at a public hearing must follow the same rules as contained herein for public comment periods. The presiding officer may allow more time, where appropriate. (3) Speakers may also provide written comments to the Council before or at the
meeting. Written comments shall be noted and provided to the Council and to anyone else as
required by law. (4) The presiding officer may continue the hearing, if necessary, following the procedures for continuing a meeting contained in this section. (5) Council shall not interrupt or interact until all public comments are completed.
(1997 Code, § 200.01) (Am. Ord. 97-201, passed 11-20-2007; Am. Ord. 08-133, passed 4-5-
2016; Am. Ord. 08-143, passed 7-5-2016; Am. Ord. 08-150, passed 8-16-2016; Am. Ord. 08-164, passed 1-3-2017)
Budget Impact N/A
Attachment(s) • City of Lake Elmo Example
Action(s)
Requested
Staff looking for direction on how to proceed.
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REQUEST FOR CITY COUNCIL ACTION
Families, Fields and Fair __________________________
The City That Soars!
Item Proposed 2021 Budget
Description
The funds discussed will be as followed:
1. Special Revenue Funds
The Government Accounting Standards Board (GASB) issued Statement No.54 in 2011,
to clarify the definition of special revenue funds, as there was some ambiguity before.
From the Statement: "Special revenue funds are used to account for and report the
proceeds of specific revenue sources that are restricted or committed to expenditure for
specified purposes other than debt service or capital projects."
2. Enterprise Funds (Sanitary Sewer and Storm Sewer)
The Government Accounting Standards Board (GASB) describes enterprise funds in its
Codification of Governmental Accounting and Financial Reporting Standards. It states
that enterprise funds may be used to report and activity for which a fee is charged to
external users for goods or services.
3. Debt Service
Funds are used to account for and report financial resources that are restricted,
committed, or assigned to expenditure for principal and interest.
Budget Impact N/A
Attachment(s) • Budget Sheets
• GASB Factsheet
Action(s)
Requested No action required at this time.
Meeting Date August 5, 2020
Agenda Item Policy D3
Attachment N/A
Submitted By Sack Thongvanh, City Administrator
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Fact Sheet about Fund Balance Reporting
and Governmental Fund Type Definitions
1. Why has the GASB issued new standards for reporting fund balance? The GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type
Definitions, to address issues related to how fund balance was being reported. The GASB’s original intention was to clear up confusion regarding the relationship between reserved fund balance and restricted net assets. However, the GASB’s research revealed that the existing standards guiding fund balance reporting were being interpreted inconsistently by different governments. Consequently, the fund balance information reported by many governments also
was inconsistent. It also became clear that the understandability of fund balance information was affected and that financial statement users were unable to readily interpret reported fund balance information. 2. Why did the GASB decide not to just clarify the existing fund balance classifications
(reserved, designated, unreserved)? The GASB considered pursuing a solely educational approach to these issues. However, it became apparent based on interviews and survey results that, even if all governments interpreted the requirements consistently, the resulting information would not meet the needs of people who
use fund balance information to identify available resources and assess liquidity and financial flexibility. 3. How will governments report fund balance in the future?
Fund balance will be displayed in the following classifications depicting the relative strength of the spending constraints placed on the purposes for which resources can be used:
• Nonspendable fund balance—amounts that are not in a spendable form (such as inventory) or
are required to be maintained intact (such as the corpus of an endowment fund)
• Restricted fund balance—amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation
• Committed fund balance—amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint
• Assigned fund balance—amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority
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• Unassigned fund balance—amounts that are available for any purpose; these amounts are
reported only in the general fund. 4. Why is unassigned fund balance reported only in the general fund? When a government transfers resources from the general fund to another governmental fund, it is
communicating that, at a minimum, it intends to use those resources for the purpose of the fund
receiving them. This expression of intent meets the requirements for classification as assigned fund balance. Because unassigned fund balance represents amounts that are not constrained in any way, not even by an intention to use them for a specific purpose, the general fund is the only appropriate place to report this classification of fund balance.
In the other governmental funds, however, if a government spends more on a specific purpose than the resources available for that purpose in the fund, then it may need to report a negative amount as unassigned fund balance. If a government cannot cover the deficit with amounts assigned to other purposes in that fund, then the remaining deficit should be reported on the
unassigned fund balance line. 5. How will rainy-day amounts be reported under Statement 54?
Statement 54 treats stabilization arrangements as a specific purpose, allowing governments to report these amounts in the general fund as restricted or committed, if they meet the applicable definitions and criteria. Stabilization amounts that do not qualify to be reported as restricted or committed should be included in unassigned fund balance. Governments may report stabilization amounts in a special revenue fund only if they derive from specific revenue sources that are
restricted or committed to stabilization. Regardless of where stabilization amounts are reported, governments also will disclose key information about their stabilization arrangements in the notes to the financial statements, including the authority by which the arrangements were established, the conditions under which
additions to the stabilization amounts are required, and the circumstances under which amounts may be used. 6. How has Statement 54 changed the way encumbrances are reported?
The new standards clarify that an encumbrance is not a specific purpose and therefore should not be reported as a separate line on the face of the balance sheet. Encumbering amounts that are restricted or committed does not further limit the purposes for which they can be used. If the encumbering process meets the definition and criteria for committed fund balance, then encumbering an assigned or unassigned amount could result in the amount being reported as
committed; however, it would be reported with other amounts committed to the same or similar purposes, not as “committed for encumbrances.” If a government has significant encumbrances, it should disclose them under the standards for significant commitments.
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7. What did the GASB find out about the reporting of governmental funds?
In practice, many governments have interpreted in different ways the prior standards on reporting governmental funds contained in National Council on Governmental Accounting (NCGA) Statement 1, Governmental Accounting and Financial Reporting Principles. This is particularly true for special revenue funds.
8. How does Statement 54 clarify the special revenue fund type definition? Statement 54 makes clear that, for financial reporting purposes, a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. For example, a school district might report state and
federal aid for elementary and secondary education in a special fund if those revenue sources represent a substantial portion of the fund’s total inflows. 9. How does Statement 54 clarify the definitions of debt service and capital projects fund types?
Statement 54 revises the definitions of the debt service and capital projects fund types so that consistent language and structure are used across all of the governmental fund type definitions. Although the existing definition of a capital project fund specifies that they should be used to account for “the acquisition or construction of major capital facilities,” many governments have
used them to report on capital assets that are not facilities or major or either. Based on constituent feedback, the GASB broadened the definition to encompass capital outlays in general. 10. How will Statement 54 impact the reporting of governmental funds?
The most significant changes are likely to occur in the reporting of special revenue funds, because that is where there has been the most variation in how the prior standards were interpreted. Some governments may not be able to continue to report some of their special
revenue funds under the clarified definition. The Statement 54 definition is considered by some
to be more permissive that the NCGA Statement 1 definition. However, practice has varied so much that the Statement 54 definition may appear more restrictive to some governments. 11. Does Statement 54 affect how governments use funds for internal accounting purposes or for special reporting?
No. Statement 54 affects only the reporting of governmental funds in general purpose external financial reports in conformity with generally accepted accounting principles (GAAP). Governments may continue to use any funds they choose or are required to for their internal
accounting or for special purpose reporting.
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12. What if a state law requires local governments to report a particular type of fund or to report using the current classifications of fund balance?
For general purpose external financial reporting under GAAP, governments are required to follow Statement 54. If a law conflicts with Statement 54 or any other part of GAAP, the legal requirements can be met by presenting supplemental schedules. Governments will still be able to comply with such state laws in their general purpose external financial report, but outside of the
basic financial statements, notes to the basic financial statements, and required supplementary information. 13. What other note disclosures does Statement 54 require?
In addition to the disclosures already mentioned, Statement 54 requires governments to disclose:
• Additional detail regarding the purposes of restrictions, commitments, and assignments, if the required level of detail is not met through display on the face of the balance sheet
• The decision-making authority and formal action, if any, that results in commitments of fund
balance
• The bodies or persons with the authority to express intended uses of resources that result in assigned fund balance
• The order in which a government assumes restricted, committed, assigned, and unassigned amounts are spent when amounts in more than one classification are available for a particular
purpose
• Information about minimum fund balance policies, if a government has one
• The purpose for each major special revenue fund, identifying which revenues and other resources are reported in each of those funds.
14. When should Statement 54 be implemented? Governments should implement Statement 54 no later than the first fiscal year beginning after June 15, 2010 (for example, the fiscal year starting on July 1, 2010 and ending on June 30,
2011). Governments are encouraged to implement the standards earlier.
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REQUEST FOR COUNCIL ACTION
Families, Fields and Fair __________________________
The City That Soars!
Item Community Garden Expansion at Community Park
Description A Community Garden study was conducted between the Environment and Parks
Commission in 2006. Data was collected and the community provided input.
Community Garden was started after this extensive research.
Community Garden located at Community Park has 29 plots. All the plots are
reserved for the summer by new and returning gardeners. Over the last couple of
years there has been an increase of individuals the waitlist. Most of the gardeners
are returning each year. This does not allow those on the waitlist to rent a garden
plot.
Returning gardeners are given priority each year to renew their plot rental. If
returning gardeners do not wish to renew their rental then the application process is
open to Falcon Heights residents. If there are remaining plots after the given
deadline to Falcon Heights residents, then the plots can be rented by anyone in
surrounding communities. Surrounding communities include St. Paul, Roseville
and Lauderdale.
Budget Impact •Added 9 plots 35x50 feet about $3,000
Attachment(s) •Garden Plot Map
Action(s)
Requested
Staff request direction on possible additions or changes to the Falcon Heights
Community Garden.
Meeting Date August 5, 2020
Agenda Item Policy D4
Attachment Community Garden Plot Map
Submitted By Nalisha Nandkumar, Assistant to the
City Administrator
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