Management Report and Recommendations 12/31/1982

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City of Lino Lakes Management Report, Page 19 financing. We recommend that the City adopt a policy with regard to assessments on City owned land and that such policy be formally recorded in the actions of the City Council. There are two parcels on an assessment roll which appear on City records as being collectible in 1982 and 1983. The County, however, has not spread the amounts related to these two parcels for either 1982 or 1983. We recommend that the City research the cause of this situation and take corrective action. The City effects special assessment collections through Anoka County as a collection 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 recieved. During the course of our audit, we noted discrepencies in City and County assessment records. One discrepency as discussed above, related to the parcels which the County is not spreading for collection (but for which City records indicate there should be a levy). Other discrepancies relate to receivable balances for deferred, delinquent and tax forefeit assessments. 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 considered: 1. Maintenance of delinquent assessment records by parcel and fund. This listing can be updated for receipts and adjustments at they occur. Each year this listing should be compared to County records. Any differences should be reconciled and appropriate adjustments made. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1