HomeMy WebLinkAbout48-18 - Res. Defining and Adopting all County Funds for Cash Basis Accounting/Financial Reporting Resolution _-18
A RESOLUTION Defining and adopting all County funds for cash basis accounting/financial
reporting.
Replacing Resolution 38-12
WHEREAS, the Washington State Auditor's Office (SAO) define reserved cash and investment balances for
cash basis accounting/financial reporting.
WHEREAS, to prevent the County from having to consolidate funds into the general fund, all
governmental funds not otherwise restricted by an outside source such as state law, contract, or grant,
must be committed by the County legislative authority,
WHEREAS, it is in the interest of the County to have all County funds listed in a common section of the
County code, Chapter 3.01,
NOW, THEREFORE BE IT RESOLVED, the Mason County Board of Commissioner directs the following
funds be redefined and reorganized in County code and committed to purposes as attached:
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Passed this 3'�14 day of , 2018.
BOARD OF COUNTY COMMISSIONERS
ATTES . MASON COUNTY, WASHINGTON
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Mel ss wry, ClerVof the Board Rano Neatherlin C it
APPROVED AS TO FORM:
Terri Drexler, Commissioner
Tim Whi a
Chief Deputy Prosecuting Attorney 0--�
Kevin Shu , Commissioner
C: All Departments/Offices
C:\Users\timw\AppData\Local\Temp\XPgrpwise\Resolution Reserved Cash.docx
Attachment to Resolution_�_L-18
Fund# Fund Title Fund Description
Use of revenue is generally unassigned and may be used for
001 General Fund (Current Ex ense) Mason County's general expenses.
Special Revenue Funds:
103 Rural Sales&Use Tax Use of revenue is restricted per RCW 82.14.370
104 Auditor's O&M Use of revenue is restricted per RWC 36.22.170
105 County Roads Use of revenue is restricted per RCW 36.82.010
106 Paths&Trails Use of revenue is restricted per RCW 47.30
Use of revenue is committed for expenses associated with
conducting regular and special state and county elections,
109 Election Equipment&Holding including maintenance and equipment re lacement.
110 Crime Victims Compensation Use of revenue is restricted per RCW 7.68.035
Use of revenue is restricted per Resolution#100-06 and BARS
114 Victim Witness Protection revenue 336.04.29.
116 Historical Preservation Use of revenue is restricted by RCW 36.22.170
117 Community Support Services Use of revenue is restricted per RCW 36.22.178
118 Abatement/Repair&Demo Use of revenue is committed per Resolution#67-09
Use of revenue is committed per Resolution#67-10 for
primary the replacement and maintenance of the County's
119 Reserve for Technology financials stem.
120 Treasurer's REET Electronic Tech Use of revenue is restricted per RCW 82.45.180
134 National Forest Safety Net Use of revenue is restricted per Public Law 106-393
135 Trial Court Improvement Use of revenue is restricted per RCW 3.58.060
138 Family Law Facilitator Use of revenue is restricted per RCW 26.12.240
140 Sheriff Special Funds Use of revenue is restricted per RCW 88.02.650
150 Public Health Services Use of revenue is restricted per RCW's 70.01-70.290
160 Law Library Use of revenue is restricted per RCW 27.24.010&.070
163 Lodging(Motel/Hotel)Tax Use of revenue is restricted per RCW 67.28.180
164 Mental Health Use of revenue is restricted per RCW 82.14.460
180 Treasurer M&O Use of revenue is restricted per RCW 84.56.020
190 Veterans Assistance Use of revenue is restricted per RCW 73.08.080
192 Skokomish Flood Zone Use of revenue is restricted per Resolution#15-81
194 Mason Lake Management Dist#2 Use of revenue is committed per Resolution#121-08
Use of revenue is committed per Resolution#18-98 and
199 Island Lake Management Dist#2 separately adopted Ordinance#44-98
Capital Projects Funds:
350 Real Estate Excise Tax 1 Use of revenue is restricted by RCW 82.46.010
351 Real Estate Excise Tax 2 Use of revenue is restricted by RCW 82.46.035
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Attachment to Resolution I o -18
Fund# Fund Title Fund Description
Enterprise Funds:
Use of revenue accounts for the operation of the Solid Waste
Department which provides solid waste management to the
residents, litter and illegal dump to residents, litter and illegal
dump clean up, landfill closure and managing transfer
402 Landfill/Solid Waste stations.
Use of revenue accounts for the operation of the North Bay
Case Inlet wastewater facility and repay bond/loan payments
403 North Bay Case Inlet for project.
404 NBCI Sewer Utility Reserve A reserve fund for the North Bay Case Inlet Fund.
Use of revenue accounts for the financing of study, design and
coordination of construction of the County's wastewater
systems and wastewater facilities supply. Resolution#66-11
405 Wastewater System Development (revises#139-04)
Use of revenue accounts for the operation of the Rustlewood
411 Rustlewood Sewer&Water Sewer&Water facility.
Use of revenue accounts for the operation of the Beards Cover
412 Beards Cove Water Water facility.
Use of revenue accounts for the design,development and
construction of the Belfair Wastewater and Water
Belfair Wastewater&Water Reclamation Utility Facility and the cost of operations of the
413 Reclamation facility. Resolution#118-07.
428 Landfill Reserve Reserved for post closure and monitoring of landfill facilities.
429 Beards Cove Reserve A reserve for the Beards Cove Water Fund.
Use of revenue for payment to update storm water policies
and regulations and developing storm water management
480 Storm Drainage System plans. Resolution#30-07
Internal Service Funds:
Use of revenue is committed for information technology
500 Information Technology purposes.
Use of revenue is committed for equipment and vehicles for
501 Equipment Rental & Revolving all funds operated by the County.
Use of revenue for payment of unemployment payment
502 Unemployment claims of all County Department employees.
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