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2024-12-10 Resolution 12277ATTEST: Michelle Friedrich, City Clerk RESOLUTION NO. 12277 RESOLUTION APPROVING CAPITAL ASSETS POLICY WHEREAS, the City of Richfield establishes policies to ensure consistency and accountability; and WHEREAS, the purpose of the Capital Assets Policy (“the Policy”) is to establish guidelines for identifying, recording, managing and accounting for City’s long-term assets; and WHEREAS, the current Capital Assets Policy of the City establishes a capitalization threshold of $5,000 for the recognition of long-term assets; and WHEREAS, the City has undertaken a review of its Policy considering changes in operational needs and financial reporting practices; and WHEREAS, the City believes that increasing the capitalization threshold will improve asset management processes; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Richfield, Minnesota: 1.To adopt the Capital Assets Policy for the City of Richfield to be effective for the fiscal year ending December 31, 2024. Approved by the City Council of the City of Richfield, Minnesota this 10th day of December 2024. Mary Supple, Mayor 152