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3.5 Interfund Transfer - Gambling Request for City Council Action DEPARTMENT INFORMATION ORIGINATING DEPARTMENT REQUESTOR: MEETING DATE: Administration City Administrator/Finance Director Flaherty March 14, 2022 PRESENTER(s) REVIEWED BY: ITEM #: Consent 3.5 – Interfund Transfer STRATEGIC VISION MEETS: THE CITY OF OTSEGO: X Is a strong organization that is committed to leading the community through innovative communication. Has proactively expanded infrastructure to responsibly provide core services. Is committed to delivery of quality emergency service responsive to community needs and expectations in a cost-effective manner. Is a social community with diverse housing, service options, and employment opportunities. Is a distinctive, connected community known for its beauty and natural surroundings. AGENDA ITEM DETAILS RECOMMENDATION: City staff is recommending that the City Council adopt a resolution approving transfer of funds. ARE YOU SEEKING APPROVAL OF A CONTRACT? IS A PUBLIC HEARING REQUIRED? No No BACKGROUND/JUSTIFICATION: The City regulates lawful gambling operations to be permitted within the City. The City is authorized to adopt such regulations under Minnesota Statute §349.213, with the respective regulations being outlined in Title 4, Chapter 7 of the City Code. In accordance with Statute, the City requires permitted organizations to contribute 10% of net profits derived from lawful gambling to a fund administered by the City. To date, these contributions have been receipted into the Parks Capital Equipment Fund (#205). The same Statutes that provide the authority to regulate lawful gambling, also guide the expenditure of contributions received by the City. City staff is recommending that a new, dedicated Fund be created to accumulate the contributions. This separate fund will allow for improved administrative reporting to the State, development of a budget, and improved tracking of expenditures. Contributions accumulated from January 1, 2020 through the date of this recommendation, will be transferred from the Parks Capital Equipment Fund into the newly created Lawful Gambling Fund. The amount of this transfer will be $82,349.07. Contributions prior to, have been expended on lawful uses, and have been reported to the State as such. This information was reviewed with the Administrative Subcommittee at their March 9, 2022 meeting with recommendation for inclusion on the City Council consent agenda. SUPPORTING DOCUMENTS ATTACHED: • Resolution 2022-22 POSSIBLE MOTION PLEASE WORD MOTION AS YOU WOULD LIKE IT TO APPEAR IN THE MINUTES: Motion to adopt Resolution 2022-22 approving transfer of funds. BUDGET INFORMATION FUNDING: BUDGETED: N/A N/A 1 CITY OF OTSEGO COUNTY OF WRIGHT STATE OF MINNESOTA RESOLUTION NO: 2022-22 APPROVING TRANSFER OF FUNDS WHEREAS, the City of Otsego regulates lawful gambling operations within the City in accordance with Minnesota Statute §349.213, with the respective regulations being outlined in Title 4, Chapter 7 of the City Code; and WHEREAS, the City of Otsego requires permitted organizations to contribute ten percent (10%) of net profits derived from lawful gambling to a fund administered by the City; and WHEREAS, governmental accounting requires that monies dedicated to specific projects or activities are accounted for within a separate fund of the City; and WHEREAS, the Finance Director recommends that a new dedicated fund be created to accumulate the contributions; and WHEREAS, the newly created fund will allow for improved administrative reporting to the State of Minnesota, development of a budget, and improved tracking of expenditures; and WHEREAS, contributions accumulated from January 1, 2020 through the date of this resolution will be transferred to the newly created fund; and WHEREAS, contributions prior to, have been expended on lawful uses and have been reported to the State of Minnesota as such; and WHEREAS, the Otsego City Council has the responsibility to review such transfers of funds as part of their financial oversight of the City’s resources. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF OTSEGO, MINNESOTA: 1. That a transfer of funds in the amount of $82,349.07 from the Parks Capital Equipment fund to the newly created Lawful Gambling fund is authorized. 2. That the transfer of funds be recorded and reflected within the City’s 2022 financial records. 2 ADOPTED by the Otsego City Council this 14th day of March, 2022. MOTION BY: SECONDED BY: IN FAVOR: OPPOSED: CITY OF OTSEGO __________________________________ Jessica L. Stockamp, Mayor ATTEST: __________________________________ Audra Etzel, City Clerk