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(X+ V 29a1/4 clan-leak <br />515 Little Canada Road, Little Canada, MN 55117 -1600 <br />(612) 484 -2177 / FAX: (612) 484 -4538 <br />DATE: December 15, 1994 <br />TO: Mayor & City Council <br />FROM: Julie Manville -Camp <br />Accountant <br />RE: CLOSURE OF PARK DEVELOPMENT FUND (FUND 459) <br />MAYOR <br />Raymond G. Hanson <br />COUNCIL <br />Beverly Scalze <br />Jim LaValle <br />Steve Morelan <br />Bob Pedersen <br />ADMINISTRATOR <br />Joel R. Hanson <br />The Park Development Fund was originally established to account <br />for charitable gambling donations specifically designated for <br />park development. In recent years these donations have <br />diminished and park development activities have become a part of <br />the overall general capital improvement program. <br />With these facts in mind, staff feels that it would be more <br />efficient to close Fund 459 and account for park development <br />expenditures through Fund 400, General Capital Improvements. The <br />Parks and Recreation Commission voted to approve this concept at <br />their December 1, 1994 meeting. <br />Page 101 <br />