HomeMy WebLinkAbout49-1005-26R STATE OF WASHINGTON
COUNTY OF JEFFERSON
In the Matter of Closing the Parks Improvement
Fund #175 and Transferring the Balance to the RESOLUTION NO: 4 9-10 0 5-2 6 R
Parks and Recreation Fund#174
WHEREAS, the Board of County Commissioners established the County Park Fund
under Revenue Account No. 1270 through Resolution No. 67-83, adopted July 19, 1983,
directing that fees collected from specified county parks be deposited into a dedicated fund for
park expenses and,
WHEREAS, the County Park Fund#1270 was renamed the County Parks Improvement
Fund in 1988, and was subsequently renamed Fund#175; and
WHEREAS, the Board of County Commissioners removed Parks and Recreation from
the General Fund and created the Parks & Recreation Fund#174 as a Special Revenue Fund in
the 2003 Budget; and
WHEREAS, through Resolution No. 73-02, adopted December 2, 2002,the Board
authorized the County Treasurer to establish the fund's cash balance; and
WHEREAS, Fund#175 and Fund#174 both serve park and recreation-related purposes,
and maintaining two separate funds for similar operational uses is not efficient; and,
WHEREAS, consolidating Fund#175 into Fund#174 will increase fund balance
necessary to finance capital projects that utilize reimbursable grants, streamline departmental
budgeting, improve transparency,reduce administrative burden, and ensure a unified structure
for Parks and Recreation revenues and expenditures; and,
WHEREAS, Dollars in Fund#175 are not subject to repayment to any other fund and
may be transferred wholly to Fund#174; and,
WHEREAS, closure of Fund#175 requires the Board of County Commissioners to
formally authorize the County Treasurer to transfer any remaining balances,receivables, and
obligations into Fund#174, and to deactivate Fund#175 thereafter; and
NOW,THEREFORE,THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON
COUNTY,WASHINGTON,HEREBY RESOLVES as follows:
Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of Commissioners
hereby adopts the above "Whereas"clauses as Findings of Fact.
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Section 2. Purpose. The purpose of this resolution is to close the Parks Improvement Fund (Fund
#175) and combine it with the Parks and Recreation Fund (Fund#174)
Section 3.All remaining cash balances, receivables, and obligations of Fund#175 shall be
transferred to the Parks & Recreation Fund (Fund#174).
Section 4. The County Treasurer and the County Auditor are hereby directed to carry out all
necessary accounting entries to consolidate Fund#175 into Fund#174 and to formally deactivate
Fund#175 upon completion of all transfers.
Section 5. Severability. If any section, subsection, sentence, clause, phrase or section of this
Resolution or its application to any person or circumstance is held invalid, the remainder of this
Resolution or its application to other persons or circumstances shall be fully valid and shall not be
affected.
Section 6. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800 (19).
Section 7. Effective Date. This Resolution shall take effect on December 31, 2026
APPROVED AND ADOPTED this — day of coo o 2026.
JEFFERS COUNTY
B COMMISSIONERS �'"FFERSO
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Department of Public Works
O Consent
Page 1 of 1
Jefferson County
Board of Commissioners
Agenda Request
To: Board of Commissioners
Josh Peters, County Administrator
From: Eric Kuzma, Public Works Director
Agenda Date: October 5, 2026
Subject: Resolution closing the Parks Improvement Fund #175 and transferring
assets to the Parks and Recreation Fund #174.
Statement of Issue:
This resolution formally closes the Parks Improvement Fund (#175) and transfers all remaining
cash balances, receivables, and obligations to the Parks a Recreation Fund (#174). The
resolution also directs the County Treasurer to complete the necessary accounting actions and
deactivate Fund #175 once transfers are finalized.
Analysis/Strategic Goals/Pro's E. Con's:
Maintaining Fund #175 and Fund #174 for similar Parks and Recreation purposes is inefficient.
Consolidating these funds will: (1) streamline departmental budgeting; (2) increase the
amount of fund balance available for capital projects utilizing reimbursable grants; (3)
improve financial transparency; (4) reduce administrative burden; and (5) create a unified
structure for Parks Et Recreation revenues and expenditures.
Fiscal Impact/Cost Benefit Analysis:
Closing Fund #175 and transferring its assets to Fund #174: (1) simplifies the County's
financial structure and reduced staff time spent managing two separate funds; (2) eliminates
an outdated special revenue fund; (3) requires no new expenditures; and (4) improves the
ability of parks and recreation to finance capital projects using reimbursable grants.
Recommendation:
Adopt the resolution closing Fund #175 and transfer its balance to Fund #174.
Department Contact:
Matt Tyler. 385-9129
Reviewed By:
cj 13O7,9
Josh eters, County Administrator Date