HomeMy WebLinkAbout121018_ca05 JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
CONSENT AGENDA REQUEST
TO: Board of County Commissioners h(�, ,
Philip Morley,County Administrator ���
6 /3//13/
FROM: Mark McCauley,CentralServices irector
DATE: December 10,2018
RE: Request for Board of County Commissioners approval to inactivate Fund 304—HJ
Carroll Fund.
STATEMENT OF ISSUE:
In 1994 created an HJ Carroll Fund—that the Jefferson County Auditor believes should be inactivated.
ANALYSIS:
The HJ Carroll Fund was created to ensure that maintenance and capital funds for HJ Carroll Park were managed
separately and distinctly.
The HJ Carroll Fund has no fund balance and has had no financial activity since 2015.
The County has a Parks and Recreation Fund for routine maintenance and a Parks Improvement Fund for capital
maintenance and projects
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 HJ Carroll Fund should be
inactivated.The attached resolution directs the Jefferson County Auditor to inactivate the HJ Carroll Fund,Fund
304.
FISCAL IMPACT:
This request has no fiscal impact.
RECOMMENDATION:
That the Board of County Commissioners approve this request and the attached proposed resolution.
REV_,Amp D :Y:
Are Alai) 4- -C 7
phi ip orley,County s ministrator ) Date
JEFFERSON COUNTY
STATE OF WASHINGTON
IN THE MATTER OF INACTIVATING }
FUND 304—HJ CARROLL FUND } RESOLUTION NO.
WHEREAS, Jefferson County in 1994 created an HJ Carroll Fund—Fund 304; and
WHEREAS, the fund was created to ensure that maintenance and capital funds for HJ Carroll Park
were managed separately and distinctly; and
WHEREAS, the HJ Carroll Fund has no fund balance and has had no financial activity since 2015; and
WHEREAS, the County has a Parks and Recreation Fund for routine maintenance and a Parks
Improvement Fund for capital maintenance and projects; and
WHEREAS, 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;
NOW, THEREFORE, BE IT RESOLVED that the Jefferson County Board of Commissioners hereby
directs the Jefferson County Auditor to inactivate Fund 304—HJ Carroll Fund.
APPROVED this day of , 2018.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
David Sullivan, Chair
ATTEST:
Kathleen Kler, Member
Carolyn Gallaway,
Deputy Clerk of the Board Kate Dean, Member