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lq JEFFERSON COUNTY
STATE OF WASHINGTON
IN THE MATTER OF INACTIVATING }
FUND 142 — PUBLIC DEFENSE } RESOLUTION NO. 40-18
IMPROVEMENT FUND }
WHEREAS, Jefferson County in January 2007, through Resolution 03-07, created a Public Defense
Improvement Fund; and
WHEREAS, the fund was created to fund improvements to public defense staffing, programs, or
services as provided in accordance with RCW 10.101.050 and the guidelines adopted by the State Office of
Public Defense Advisory Committee; and
WHEREAS, in 2016 and 2017 the fund simply served as a pass through mechanism by receiving and
transferring revenues received to the general fund to pay for public defense professional services; and
WHEREAS, in 2018 State public defense grant revenues were deposited directly into the general fund
to pay for public defense services; and
WHEREAS, the County has successfully demonstrated since 2016 that revenues received from the
State for public defense improvement have been appropriately used for those purposes; and
WHEREAS, Counties should not unnecessarily create or maintain funds which add complexity to the
accounting landscape when other perfectly adequate means of accounting for funds exist;
NOW, THEREFORE, BE IT RESOLVED that the Jefferson County Board of Commissioners hereby
directs the Jefferson County Auditor to inactivate Fund 142 — Public Defense Improvement Fund:
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JEFFER� N COUNTY
BOA&6F 9634ASSIONERS
Deputy Clerk of the Board
�en ler, Memb��
Kate Dean, ember
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
CONSENT AGENDA REQUEST
TO: Board of County Commissioners
Philip Morley, County Administrator
FROM: Mark McCauley, Central Servi irector
DATE: September 4, 2018
RE: Request for Board of County Commissioners approval to inactivate Fund 142 —
Public Defense Improvement Fund.
STATEMENT OF ISSUE:
In January, 2007 the Board of County Commissioners, through Resolution 03-07, created a Public Defense
Improvement Fund - Fund 142 - that the Jefferson County Auditor believes should be inactivated_
ANALYSIS:
The Public Defense Improvement Fund receives state funds for improving the public defense system and is to
account for those funds as they are disbursed for professional and other services. Over -time the fund began serving
as a simple pass through mechanism booking the funds and then transferring them to Department 270 — Non -
departmental in the General Fund. Beginning in 2018 state funds bypassed the Public Defense Improvement Fund
altogether and were deposited into the General Fund directly.
The County must certify to the State Office of Public Defense annually that these funds improved public defense
services and did supplant other general fund resources. The County has always been successful in doing this
regardless of the flow of funds. Given that counties should not create or maintain funds that add unnecessary
complexity to the accounting landscape when other perfectly adequate means of accounting for funds exist the
Public Defense Improvement Fund should be inactivated.
FISCAL IMPACT:
This request has no fiscal impact.
RECOMMENDATION:
That the Board of County Commissioners approve this request and the attached proposed resolution.
R BY
ilip Morley, n Administrator
V/3Z/45-1
Date