On Capital and Enterprise Funds

I read the MPRB 2003 audit report and recall that some enterprise funds 
were transferred to operations.  Enterprise funds were mostly from golf 
courses and those revenues were down.

Golf course revenues were pledged to back the $14 million in bonds at 
Fort Snelling.  Debt service is $1 million a year - paid from golf 
revenues (enterprise fund).

The 13 soccer and ball fields at Fort Snelling were built on land owned 
by the MN Dept of Natural Resources (DNR).  The base annual lease payment 
from MPRB to DNR is a little over $55,000 plus DNR gets a percentage of 
revenues.  In 2003, the lease payment to DNR was $124,000+.  In 2003, 
operating Fort Snelling Neiman Center was a net loss of $75,000.

So far in 2004, we know that the Fort Snelling Neiman Center has $2.5 
million in liens, still unresolved, filed against the 201 Building (the 
vacant brick hippodrome).  Unless resolved by 12/31, this liability will 
show up on the 2004 balance sheet.

Shawne FitzGerald
Powderhorn

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