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HomeMy WebLinkAbout070918_ca02 JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Board of County Commissioners Philip Morley,County Administrator /t'f "�- ((��i /yY FROM: Mark McCauley,Central Serve erector �! DATE: July 9,2018 RE: Request for Board of County Commissioners approval of a resolution authorizing the Jefferson County Auditor to establish a reserved fund balance in Fund 127- Public Health to account for and protect funds generated by the recently enacted 5% technology surcharge and to limit their use to covering the costs of eventual enhancement and/or replacement of the County's permitting software suite. STATEMENT OF ISSUE: The Jefferson County Board of Health on June 21,2018 approved, by ordinance,a 5%technology surcharge on Environmental Health fees. The Board of County Commissioners on June 25 approved, also by ordinance, a 5% surcharge on Community Development and selected Public Works fees. The purpose of the surcharge is to fund the cost of annual software maintenance and the cost of eventual enhancement and/or replacement of the county's permit software suite. Funds remaining every year after software maintenance costs are covered need to reserved so they are available for their intended purpose. ANALYSIS: The Washington State BARS Manual for Cash Basis Entities provides for reserved fund balances that can be spent only for specific purposes as designated by the legislative body by ordinance or resolution. The attached resolution authorizes the Jefferson County Auditor to establish such a reserved fund balance for the eventual enhancement and/or replacement of the County's permit software suite. FISCAL IMPACT: This request, in and of itself,has no fiscal impact. It simply establishes a mechanism to ensure that funds generated and accumulated for a particular purpose are used for that purpose. RECOMMENDATION: That the Board of County Commissioners approve the attached resolution authorizing the Jefferson County Auditor to establish a reserved fund balance in Fund 127-Public Health to account for and protect funds generated by the recently enacted 5%technology surcharge and to limit their use to covering the costs of eventual enhancement and/or replacement of the County's permitting software suite. REED BY:; 411b ? / orley, e ou Ad Zaus Date JEFFERSON COUNTY STATE OF WASHINGTON IN THE MATTER OF ESTABLISHING A RESERVED } FUND BALANCE IN FUND 127—PUBLIC HEALTH } RESOLUTION NO. FOR PERMIT SYSTEM SOFTWARE ENHANCEMENT } AND/OR REPLACEMENT } WHEREAS,the Jefferson County Board of Health on June 21, 2018 enacted by ordinance a 5% technology surcharge on Environmental Health fees to be effective July 1, 2018; and WHEREAS,the Jefferson County Board of Commissioners on June 25, 2018 enacted by ordinance a 5%technology surcharge on Community Development and selected Public Works fees to be effective July 1, 2018; and WHEREAS, the 5%technology surcharge is to cover the cost of annual software maintenance and eventual system enhancement and/or replacement; and WHEREAS,revenue remaining after paying annual maintenance costs must be accounted for and protected from unauthorized use; and WHEREAS, the Washington State BARS Manual for Cash Basis Entities provides for reserved fund balances that can be spent only for specific purposes as designated by the legislative body by ordinance or resolution; and WHEREAS, Jefferson County is a cash basis entity, NOW, THEREFORE, BE IT RESOLVED that the Jefferson County Board of Commissioners hereby authorizes the Jefferson County Auditor to establish a committed, with restrictions, reserved fund balance in Fund 127—Public Health to account for and protect funds generated by the 5%technology surcharge in any given year that are over and above the cost of annual maintenance for the purpose of enhancing and/or replacing the existing permit software suite. APPROVED and ADOPTED this day of , 2018. SEAL: JEFFERSON COUNTY BOARD OF COMMISSIONERS David Sullivan, Chair ATTEST: Kathleen Kler,Member Carolyn Gallaway Deputy Clerk of the Board Kate Dean,Member Approved as to form only: 01 C. OW/f,� Philip C. Hunsucker Date Chief Civil Deputy Prosecuting Attorney