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City of Lino Lakes, Minnesota <br />Management Report, Page 49 <br />We recommend that the City's Finance Department coordinate with the Police Department to <br />determine procedures to properly account for any property forfeited pursuant to the preceding <br />statute. And any other such monies which might be donated to the City's Police Department. <br />Budgeting <br />We recommend that in conjunction with the computer acquisition that budgeting practices be <br />reviewed and automated on the new system. <br />Utility Billing System <br />During 1989 the City did not reconcile utility payments from the utility system to the general <br />ledger. During our examination of the utility billing system, it was discovered there is no <br />documentation of billing adjustments. We recommend that the City establish written procedures <br />regarding adjustments. <br />Developer Deposits <br />The City collects deposits from developers for costs which the City incurs during the permit <br />process. Remaining amounts are returned to the developer. The City has not been consistent in <br />coding costs against the developers deposit versus the construction funds once a project has been <br />started. We recommend the City develop procedures to establish at what point costs should be <br />charged to the construction fund rather than the developers deposit. The City's system of <br />calculating amounts to be returned to developers does not always produce adequate verifiable <br />documentation. We recommend that the City continue to review the system and improve <br />reconciliation procedures. <br />