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Management Report and Recommendations 12/31/1988
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Management Report and Recommendations 12/31/1988
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Management Report and Recommendations
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12/31/1988
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City of Lino Lakes, Minnesota <br />Management Report, Page 33 <br />We recommend that the City take the following actions: <br />1. Approve a transfer from the Rice Lake Estates Construction Fund of all amounts which <br />are not anticipated to be required for the final paving overlays. <br />2. Revise policy and practices to include all anticipated project costs including final <br />overlays in original bond issues. All assessment prepayments may then be allocated to <br />the appropriate debt service fund and construction surpluses which are not needed for <br />the final overlays may be transferred on a more timely basis to the appropriate debt <br />service fund. <br />Connection and Area Charge Fund <br />On January 11, 1988 the City Council approved Resolution 1 -88 which established the <br />Connection and Area Charge Fund for the City. The purpose of this fund is to collect various <br />connection and area charges to be used to meet debt payments. Before October 1 of each year, the <br />City will estimate the required transfer needed to meet debt payments for the subsequent year. In <br />December, these estimated amounts shall be transferred to the various debt funds. The City has <br />estimated scheduled connection and area assessments needed to meet debt requirements. We <br />recommend that the City monitor actual versus projected connection charge and area assessment <br />collections to assure that debt payment requirements will be met. <br />This fund will eventually account for connection charges and area assessments for funding of <br />various debt issues. The City has amended collection procedures. <br />The City intends to retire debt from the various connection and area charges. Careful <br />monitoring of anticipated collections compared to actual is required to assure timely availability of <br />monies to retire debt. Balances available after debt commitments are met can then be used for non- <br />assessable system improvements. <br />The Temporary Improvement Bonds of 1987 is the first issue to rely on connection charges <br />pursuant to the new connection and area charge policy. A summary of anticipated connections is <br />as follows: <br />
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