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File #: 22-0286    Version: 1 Name: Resolution to approve a new GASB 87 lease for folding/stuff machine at City Hall
Type: Resolution Status: Adopted
File created: 5/16/2022 In control: City Council
On agenda: 6/6/2022 Final action: 6/6/2022
Title: Resolution to Approve a New GASB 87 Lease for Envelope Folding/Stuff Machine at City Hall
Attachments: 1. 20220509112902

Title

Resolution to Approve a New GASB 87 Lease for Envelope Folding/Stuff Machine at City Hall

 

Summary

The lease for the folding & stuff machine at City Hall has expired and the machine needs to be replaced. The replacement lease will fall under the new GASB 87 guidelines and policy recently adopted by council. Finance and It are requesting to increase the lease-right to use asset account and the lease proceeds account for zero effect to the bottom line. The monthly payments were budgeted in an operating account and we are requesting those be transferred to  the lease financing principal and interest accounts.

 

Budgetary Impact:

   Non-Capital Item:

      _X__ Budgeted under account #_100-1040-6030 GE Maintenance, and requesting to transfer to 100-1040-7000 Lease financing principal & 100-1040-7010 Interest expense lease

      ____ Not budgeted, requesting transfer of $__________ from Account #______________ to Account #_____________.**Request to Transfer Departmental Budget Dollars form must be attached**

      _X _ Not budgeted requiring increase to account #_100-1012-4910 Lease financing proceeds & 100-1040-5102 Lease-right to use asset___ in the amount of $_34,783_.**Request to Increase Departmental Budget Dollars form must be attached**

 

   Capital - Departmental **Capital Purchase Worksheet form must be attached**

      ____ Budgeted under account #______________ for $_________ and described in budget as ________________________. Additional amount needed, if any: Increase in budget of  $_________ OR, transfer of $________ from Account #____________ to Account #_____________**Request to Increase OR Request toTransfer Departmental Budget Dollars form must be attached**

      ____ Not Budgeted - account #____________ requires budget increase of $_____________.**Request to Increase Departmental Budget Dollars form must be attached**

 

   Capital Project - **If requesting to start a project, a Capital Project Worksheet form must be attached**

      In current year Capital Projects Plan: 

        _____ Yes, described as __________________________, planned amount $___________, requesting $_________ as total project estimate, including contingencies, under account #_________________

        _____ No, requesting $___________ as total project estimate, including contingencies, under account #____________________.

        _____ No, requesting an increase of $___________ to an already approved project titled ________________________ that is being tracked under Account No. ___________________.

 

Body

 

     WHEREAS, The lease for the envelope folding and stuffing machine at City Hall has expired and needs to be replaced, and

     WHEREAS, The new lease will meet the GASB 87 standards and needs to be recognized as a right to use asset.

     NOW THEREFORE BE IT RESOLVED that the City Council of the City of Foley, Alabama, as follows:

     SECTION 1:     Approves the new lease for the folding and stuff machine and approves the disposal of the old machine.

     SECTION 2:     Amends accounts 100-1012-4910 Lease financing proceeds & 100-1040-5102 Lease-right to use asset with an increase of $34,783.

     SECTION 3:     Transfer the total monthly of $3,534 from 100-1040-6030 GE Maintenance to 100-1040-7000 Lease financing principal (increase of $2,607) & 100-1040-7010 Interest expense lease (increase of $907).

     SECTION 4:     This Resolution shall become effective immediately upon its adoption as required by law.