Management Report and Recommendations 12/31/1983

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City of Lino Lakes Management Report, Page 11 There are two parcels on an assessment roll which appear on City records as being collectible in 1982 and 1983. The County, however, had not spread the amounts related to these two parcels for 1982. For 1983, the County has spread both the 1982 and 1983 portions for one of the parcels. The remaining parcel is currently being researched by the City to determine if the assessments due in 1983 and 1984 have been recorded. We concur with the City's efforts to determine the remaining balance on this parcel and recommend that the City determine the reason for this type of omission to avoid re- occurances. 1 1 1 1 1 �1 The City effects special assessment collections through Anoka County as a collection II agent. This agency arrangement has advantages to the City primarily in saving admi- nistrative time and effort required to bill and collect special assessments. A certain level of control, however, is lost through the agency arrangement insofar as accounting records are located and maintained at both the County and the City. Correlation of these records is required to assure accurate tabulation of receivables and amounts received. In order to assure that the City's best interests are guarded, the City should improve internal records with regard to special assessments and compare such records periodically to County records. The following improvements should be con- sidered: 1. Maintenance of delinquent assessment records by parcel and fund. This listing can be updated for receipts and adjustments as they occur. Each year this listing should be compared to County records. Any differences should be reconciled and appropriate adjustments made. 2. Maintenance of deferred assessment receivable listings. These listings should be updated for prepayments, current portions spread for collection and adjustments such as tax forfeitures. Each year the County spreads a current collectible portion, the City should compare those parcels spread with those on its internal records. 3. Maintenance of accounting records for any specially deferred type assessments including tax forfeit assessments. This information should also be compared to County records. 1 1 1 1 1 1 1 1 1 1 1