HomeMy WebLinkAbout121018_ca04 JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
CONSENT AGENDA REQUEST
TO: Board of County Commissioners
Philip Morley,County Administrator
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FROM: Mark McCauley,Central Services rector
DATE: December 10,2018
RE: Request for Board of County Commissioners approval to inactivate Fund 177—
Special Projects Fund.
STATEMENT OF ISSUE:
In November, 1999 the Board of County Commissioners,through Resolution 98-99,created a Special Projects Fund
—that the Jefferson County Auditor believes should be inactivated.
ANALYSIS:
The Special Projects Fund was created to fund projects which by their unique nature did not correspond to the
parameters outlined for any of the then existing funds.Examples cited included the Cotton Log Dump Property
Acquisition,the Gateway Visitor Center,and the Glen Cove/Tri-Area sub-area plan.The fund was used many years
ago to receive grants and pay expenses related a Resource Conservation Officer whose mission was to help the
county conserve resources such as fossil fuels and electricity,among others.
The Special Projects Fund has no fund balance and has had no financial activity since 2013 other than a$79,508
transfer to the Construction and Renovation Fund in 2015.
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 Special Projects Fund should be
inactivated. The attached resolution directs the Jefferson County Auditor to inactivate the Special Projects Fund,
Fund 177.
FISCAL IMPACT:
This request has no fiscal impact.
RECOMMENDATION:
That the Board of County Commissioners approve this request and the attached proposed resolution.
REVIE Y:
AIVAMV
Philip Morley,Co Administrator __ Date
JEFFERSON COUNTY
STATE OF WASHINGTON
IN THE MATTER OF INACTIVATING
FUND 177—SPECIAL PROJECTS FUND } RESOLUTION NO.
WHEREAS, Jefferson County in November 1999, through Resolution 98-99, created a Special Projects
Fund; and
WHEREAS, the Special Projects Fund was created to fund projects which by their unique nature did
not correspond to the parameters outlined for any of the then existing funds; and
WHEREAS, the Special Projects Fund has no fund balance and has had no financial activity since 2013
other than a$79,508 transfer to the Construction and Renovation Fund in 2015; and
WHEREAS, Special Projects can usually be matched to an appropriate fund for management purposes
and for tracking revenues and expenses; 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 177— Special Projects Fund; and
BE IT FURTHER RESOLVED that Resolution 98-99 is hereby rescinded.
APPROVED this day of , 2018.
JN NY BOARD EFFERSOOF COMMISSIONERS
SEAL:
David Sullivan, Chair
ATTEST:
Kathleen Kler, Member
Carolyn Gallaway,
Deputy Clerk of the Board Kate Dean, Member