The City of Breezy Point Police Department has run a Paramedic Program for a good number of years. This service is offered to the surrounding area. It is staffed by two police officers that are also paramedics. The department has been very fortunate to also link with North Memorial to provide the required oversight to provide for the program.
Generally speaking if a call for help occurs our paramedic will go to the site and hopefully be there prior to the ambulance arrival. The patient is stabilized and life supporting efforts are accomplished. Some of these life supporting efforts would not be possible were it not for equipment that has been purchased through donations from many governmental units, grants and other donors. Of particular importance have been a 12 lead heart monitor and recently an automatic CPR machine.
Fairly recently Paramedic Officer Jason Rieber, Sergeant Brian Sandell and Chief Kevin Merschman responded to the report of difficulty breathing on January 3, 2012. A third degree heart block was detected utilizing a 12 lead heart monitor. An IV was established and the patient was sedated. The monitor was then utilized as a pacemaker which allowed the patient to survive transport to a facility capable of treating the life threatening heart condition.
As a result of this action the city awarded these officers Life Saver Awards at the May 7, 2012 meeting. Mayor Weaver presented the award and congratulated them for their actions. The city has a lot to be proud of when it comes the Paramedic program. The city is also extremely grateful for the assistance we have received in acquiring the tools to make a difference in emergency responses.
Thursday, May 24, 2012
Thursday, May 17, 2012
2011 Audit
Every year the city has an auditor conduct an Audit. The auditor looks at the financial transactions of the city and accounts for revenues and expenditures for the various funds. There are inquiries into payroll, vendor transactions, bond payments, and receipts. This takes a bit of time for the city to gather up the required data as well as the auditor to put it all together into a single report.
The preparation for the audit is something we think about on an ongoing basis. Standard transactions are one thing but non-standard ones require additional detail. Having this detail readily available in the “Audit File” makes the process go a bit quicker. Having an audit file and anticipating needs also saves time as we don’t have to dig for the information. Being totally prepared isn’t possible as part of the audit process is to “test” documentation and files but having a system that allows for that retrieval is also important.
The report was given to the council at the May 2012 meeting. The audit and related information is available at the city web site. At that meeting a summary was made concerning our books. The city is in good financial condition.
On the revenue side our variance from budget saw the largest difference in the property tax area. The budget and levy had been completed for 2011 with no adjustment made for the Breezy Point Resort tax appeal. All property tax adjustments made, as the result of the appeal, happened in 2011, for both 2010 and 2011. Smaller deviations were noted in charges for services and fines, both of which didn’t meet budget projections.
On the disbursement side expenditures were kept in check with positive variances in most line items. Overall expenditures were $148,661 under budget. This improves unreserved fund balance by this amount. This is after we have transferred funds to Revolving Capital. The Revolving Capital Fund was improved by $148,962. The majority of these transfers provide for future expenditures. They also help manage ups and downs in levy requirements allowing for a planed approach to capital expenditures and improvements.
The audit was accepted by the council and they were pleased with the outcome. I was pleased with the effort made by employees to manage expenditures. We all pitched in to address the shortfall that was pending. We also benefited from some other unexpected revenues so in the end we had a great finish.
The preparation for the audit is something we think about on an ongoing basis. Standard transactions are one thing but non-standard ones require additional detail. Having this detail readily available in the “Audit File” makes the process go a bit quicker. Having an audit file and anticipating needs also saves time as we don’t have to dig for the information. Being totally prepared isn’t possible as part of the audit process is to “test” documentation and files but having a system that allows for that retrieval is also important.
The report was given to the council at the May 2012 meeting. The audit and related information is available at the city web site. At that meeting a summary was made concerning our books. The city is in good financial condition.
On the revenue side our variance from budget saw the largest difference in the property tax area. The budget and levy had been completed for 2011 with no adjustment made for the Breezy Point Resort tax appeal. All property tax adjustments made, as the result of the appeal, happened in 2011, for both 2010 and 2011. Smaller deviations were noted in charges for services and fines, both of which didn’t meet budget projections.
On the disbursement side expenditures were kept in check with positive variances in most line items. Overall expenditures were $148,661 under budget. This improves unreserved fund balance by this amount. This is after we have transferred funds to Revolving Capital. The Revolving Capital Fund was improved by $148,962. The majority of these transfers provide for future expenditures. They also help manage ups and downs in levy requirements allowing for a planed approach to capital expenditures and improvements.
The audit was accepted by the council and they were pleased with the outcome. I was pleased with the effort made by employees to manage expenditures. We all pitched in to address the shortfall that was pending. We also benefited from some other unexpected revenues so in the end we had a great finish.
Monday, May 14, 2012
Comprehensive Fund Balance Policy
Governmental finances are slightly different then business finances. With business the focus is usually dominated by the profit and loss statement. With governmental accounting we deal more with revenues and expenses. We also deal with fund balances. There are a number of different types of funds and with these they need to have special designations.
There is an overseer of accounting standards for governmental accounting. They are known as GASB or the Governmental Accounting Standards Board. This group periodically establishes rules to provide for more definition in how governmental funds are managed from an accounting standpoint.
The most recent rule that was implemented is known as GSAB 54. This rule provides that all city funds be designated as to their assigned use. The use designations of each fund fall into the following categories:
Non-spendable
Restricted
Unrestricted – both committed and assigned
Unassigned
Using these designations on each fund explains, to a point, the funds intended purpose and how it can or should be used. As an example of a restricted fund is debt service. Debt service funds can only be used to retire debt.
The rule also made a recommendation that a policy be adopted called a Comprehensive Fund Balance Policy. The policy addresses these areas:
Minimum Fund Balance
Order of Resource use
Stabilization Arrangements
Committing Funds
Assigning Fund Balances
With this in mind the City Council at the April meeting adopted the Comprehensive Fund Balance Policy with defines funds as described and meets the requirement of GSAB 54 in addressing the recommended policy issues.
If anyone has an interest in this policy it can be found in the meeting packet information from the April 2012 meeting.
There is an overseer of accounting standards for governmental accounting. They are known as GASB or the Governmental Accounting Standards Board. This group periodically establishes rules to provide for more definition in how governmental funds are managed from an accounting standpoint.
The most recent rule that was implemented is known as GSAB 54. This rule provides that all city funds be designated as to their assigned use. The use designations of each fund fall into the following categories:
Non-spendable
Restricted
Unrestricted – both committed and assigned
Unassigned
Using these designations on each fund explains, to a point, the funds intended purpose and how it can or should be used. As an example of a restricted fund is debt service. Debt service funds can only be used to retire debt.
The rule also made a recommendation that a policy be adopted called a Comprehensive Fund Balance Policy. The policy addresses these areas:
Minimum Fund Balance
Order of Resource use
Stabilization Arrangements
Committing Funds
Assigning Fund Balances
With this in mind the City Council at the April meeting adopted the Comprehensive Fund Balance Policy with defines funds as described and meets the requirement of GSAB 54 in addressing the recommended policy issues.
If anyone has an interest in this policy it can be found in the meeting packet information from the April 2012 meeting.
Thursday, May 3, 2012
Conflict of Interests
At the urging of Mayor Weaver the Breezy Point City Council considered the adoption of a Conflict of Interest Policy and Statement of Values and Conduct. The Conflict of Interest Policy also included some references to other ethical issues.
State Law is rather specific in what constitutes a Conflict of Interest. State Law also requires ethical behavior of elected officials on other issues. One issue is that of the open meeting law. Another issue is that of gifts to elected officials. Conflicts of interest come in a variety of circumstances that are well defined but at times somewhat difficult to grasp as the law is more far reaching than one may think. The policy incorporates situations where the laws are applied helping to better understand what constitutes a conflict and what doesn’t. It also describes conflict situations that may be exempted from law or where notice must be given.
The Statement of Values and Conduct is a policy which defines civility and responsibilities. It asks that all participants work together in a constructive and appropriate manner. Its goal is good government that expresses openness and understanding. It holds us all accountable for actions in the process and outcomes.
All commission and council members are required to uphold the Conflict of Interest Policy requiring them to declare a conflict when it occurs. They will be required to sign off on a receiving a copy of the policy and acknowledging the need to declare a conflict. The statement of Values and Conduct is for all commissions, council and staff members to uphold. Working together in an appropriate manner will only lead to better outcomes.
These documents were adopted at the April 2nd meeting. If you are interested in reviewing them go to the council meeting packet for April, 2012.
State Law is rather specific in what constitutes a Conflict of Interest. State Law also requires ethical behavior of elected officials on other issues. One issue is that of the open meeting law. Another issue is that of gifts to elected officials. Conflicts of interest come in a variety of circumstances that are well defined but at times somewhat difficult to grasp as the law is more far reaching than one may think. The policy incorporates situations where the laws are applied helping to better understand what constitutes a conflict and what doesn’t. It also describes conflict situations that may be exempted from law or where notice must be given.
The Statement of Values and Conduct is a policy which defines civility and responsibilities. It asks that all participants work together in a constructive and appropriate manner. Its goal is good government that expresses openness and understanding. It holds us all accountable for actions in the process and outcomes.
All commission and council members are required to uphold the Conflict of Interest Policy requiring them to declare a conflict when it occurs. They will be required to sign off on a receiving a copy of the policy and acknowledging the need to declare a conflict. The statement of Values and Conduct is for all commissions, council and staff members to uphold. Working together in an appropriate manner will only lead to better outcomes.
These documents were adopted at the April 2nd meeting. If you are interested in reviewing them go to the council meeting packet for April, 2012.
Subscribe to:
Posts (Atom)