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HomeMy WebLinkAboutOrdinance No. 2504-2010the ai of KENAI. ALASKA AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA, INCREASING ESTIMATED REVENUES AND APPROPRIATIONS BY $281.80 IN THE PRISM SPECIAL REVENUE FUND. WHEREAS, in FY07 and FY08 the PRISM Special Revenue Fund was used to account for the activity at the City's Fire Training Center; and, WHEREAS, beginning in FY09 the activity for the Center has been accounted for as the Airport Training Facility Department of the Airport Special Revenue Fund; and, WHEREAS, $281.80 remains in the PRISM Special Revenue Fund and must be transferred to the Airport Special Revenue Fund to close the PRISM Fund; and, WHEREAS, the remaining balance of the PRISM Fund reflects activity prior to FY11 and it is in the best interest of the City to have this transaction reflected in the FY10 financial statements as opposed to being represented in FY 11 financial activity. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA that estimated revenues and appropriations be increased as follows: PRISM Special Revenue Fund Increase Estimated Revenues: Appropriation of Fund Balance Increase Appropriations: Transfer to Airport Fund FURTHER BE IT ORDAINED, the Administration is directed to reflect this transaction in FY10 to effect the closure of the PRISM fund at June 30, 2010. PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, this 18th day of August, 2010. ATTEST: L. C it e Carol y Approved by Finance: CITY OF KENAI ORDINANCE NO. 2504 -2010 PAT PORTER, MAYOR New Text Underlined; [DELETED TEXT BRACKETED] Suggested by: Administration $281.80 $281.80 Introduced: August 4, 2010 Adopted: August 18, 2010 Effective: August 18, 2010 KENAI, ALASKA "Kffiaye with a Past, C# with a Future" FINANCE DEPARTMENT 210 Fidalgo Avenue, Kenai, Alaska 99611 -7794 Telephone: 907 283 -7535 ext 221 FAX: 907 283 -3014 To: Rick Koch, City Manager From: Terry Eubank, Finance Director Date: July 28, 2010 Re: Ordinance 2504 -2010 Closure of PRISM Training Facility Special Revenue Fund The operations of the City's Fire Training Facility was accounted for in the PRISM Training Facility Special Revenue Fund (PTFSRF) in FY07 and FY08. Beginning in FY09 operations of the Center have been accounted for in the Airport Training Facility Department of the Airport Special Revenue Fund. The creation of the Airport Training Facility Department eliminated the needed for the PTFSRF. In order to close the PTFSRF the remaining equity balance of $281.80 needs to be transferred to the Airport Special Revenue Fund. Making this transfer effective June 30, 201 will eliminate the fund and its reporting in FY11.