HomeMy WebLinkAbout38-12 - Res. Defining and Adopting all County Funds for Accounting Standard GASB 54Resolution No.
12_
Defining and adopting all county funds for accounting standard GASB 5` '
W!-``!Ess ,;vAS, the Governmental Accounting Standards Board (GASB) statement number 54 has redefined
when the county can report governmental funds outside of the general fund,
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,
`;'AIErREAS, 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, L_>E
f h ,E3Y RESOLVED, that the following funds be redefined and reorganized
in county code, and committed to purposes described as follows:
Fund # Fund Tide
001 General Fund (Current Expense)
Special Re` sieiriue FLEnr
103 Rural Sales & Use Tax
104
105
106
109
110
111
116
117
118
119
120
127
130
131
131
Auditor's O&M
County Roads
Paths & Trails
Election Equipment & Holding
Crime Victims Compensation
Victim Witness Preservation
Historical Preservation
Affordable Housing
Abaternent/Repair & Demolition
'eserve for Technology
Treasurer's REET Electronic Tech
Cumulative Reserve: Ins Deduct
Reserve Legal #2
Reserve for Accrued Leave
National Forest Safety Net
Fund Description
Use of revenue is generally unassigned and may be
used for Mason County's general expenses.
Use of revenue is restricted per RCW 82.14.370
Use of revenue is restricted per RCW 36.22.170
Use of revenue is restricted per RCW 36.82.010
Use of revenue is restricted per RCW 47.30
Use of revenue is committed per Resolution // 1270
Use of revenue is restricted per RCW 7.68.035
Use of revenue is committed per Resolution I/ 100-06
Use of revenue is restricted per RCW 36.22.170
Use of revenue is restricted per RCW 36.22
Use of revenue is committed per Resolution //67-09
Use of revenue is committed per Resolution /167-10
Use of revenue is restricted per RCW 82.45.180
Use of revenue is committed per Resolution 48-89
Use of revenue is committed per Resolution 471-09
Use of revenue is committed per Resolution 1170-04
Use of revenue is restricted per Public Law 106-393
Page DJ.
Special Revenue Funds:
135 Trial Court Improvement
138 Family Law Facilitator
140 Sheriff Special Funds
145 Oakland Bay Shellfish Protection
150 Public Health Services
160 Law Library
163 Lodging (Motel/Hotel) Tax
164 Mental Health
180 Treasurer M&O
190 Veterans Assistance
192 Skokomish Flood Zone
194 Mason Lake Management Dist #2
199 Island Lake Management Dist #2
Capital Project Funds:
350 Real Estate Excise Tax 1
351 Real Estate Excise Tax 2
Enterprise Funds:
402 Landfill/Solid Waste
403 North Bay Case Inlet
405 Wastewater System Development
406 Combined Utility Administration
U se of revenue is
U se of revenue is
U se of revenue is
U se of revenue is
U se of revenue is
U se of revenue is
Use of revenue is
Use of revenue is
Use of revenue is
U se of revenue is
U se of revenue is
U se of revenue is
Use of revenue is
restricted per RCW 3.58.060
restricted per RCW 26.12.240
restricted per RCW 88.02.650
committed per Resolution #37-08
restricted
restricted
restricted
restricted
restricted
restricted
per RCW's 70.01 — 70.290
per RCW 27.24.010 & .070
per RCW 67.28.080
per RCW 82.14.460
per RCW 84.56.020
per RCW 73.08.080
committed per Resolution #15-81
committed per Resolution #121-08
committed per Resolution #18-98 and
separately adopted Ordinance #44-98
Use of revenue is restricted by RCW 82.46.010
U se of revenue is restricted by RCW 82.46.035
U se 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 stations
U se of revenue accounts for the operation of the North
Bay Case Inlet wastewater facility and repay bond/loan
payments for project.
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 #61-11 (revises #139-04)
U se of revenue accounts for administrative costs for all
utility funds operated by the county
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Enterprise Fun i s, cult°
411 Rustlewood Sewer & Water
412 Beards Cove Water
Use of revenue accounts for the operation of the
Rustlewood Sewer & Water facility.
Use of revenue accounts for the operation of the Beards
Cove Water facility.
413 Belfair Wastewater & Water Reclamation Use of revenue is accounts for the design, development
and construction the new Belfair wastewater and water
reclamation utility facility and the cost of operations of
the facility. Resolution #118-07
480 Storm Drainage System
InternaU Service of Bali
501 Equipment Rental & Revolving
502 Unemployment
ATTEST:
e
APPROVE
Use of revenue for payment to update storm water
policies and regulations and developing storm water
management plans. Resolution #30-07
Use of revenue is restricted per RCW 36.33A.010-060
Use of revenue for equipment, computer and phone
systems for all funds operated by the County
Use of revenue for payment of unemployment payments
claims of all county department employees
this 1St
day of
Shannon Goudy, Clerk of the Board
APPROVED AS TO FORM
Prosecuting Attorney
2012.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
LyrtdWRing Erickson, Chair
2
Steve Bloomfield, Commissioner
Tim Sheldon, Commissioner
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