BCC Minutes 04/26/1983 W
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^pr U 'Ii, 1911)
&OOK 075 PA~ 60 r
tlonll offlc.u and th.n combln. them..:". u/err.d the ßo.rð to the
..ctlon of the rlnanclal R.port ",ark.d -Board of County Co~~i.cion.r.',
.ddlng thlt thl. Ie the ballc flnlnclal etat.~ent of the rounty which
I. III governmental op.ratlonø under the Board', control. ". et.t.d
being governmental type which are those op.ratlone that ar. gov.rn-
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th.t th~r. ore two b..lc typ.. of fund. th.t ore grouped togeth.r, on.
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~.ntll In nature which Includ. the general fund, the .p.elal r.v.nu.
fund., debt 9arvlc. fund. and capital project fundi. Re .t.tod th.t "
thel. fundi .orye the puhllc hy way of ad valorem t'X'1 or rev.nu'l.
H. r,ported that the other type of funds II proprietary which I.
enterprise fund. an~ Internal aervlce fundi which are not dlff.r.nt
thin the fund. of a corporation bUlln.l. I' there Ir. ....t., ll.bil-
Itl.., ðepf.clatlon, te.. for I.rylce., profit., etc.
~r. Wood r.t~rr.d to ra~. l' of the rlnlncl.l ~.port noting th.t
thl. II the ....t plrt of the Aallnc. Sh..t Indicating the gov.rn..nt.l ;.
f~nda and the proprietary tund..
He Itated thlt thl, pig. 11'0 .hoWl
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the account fund. which ar. the flx.d ....t. controll.d by the County, .~~
eddlng that the.. are not tund., 1u.t eccount group., ". r.f.rr.d ~~ ì~~,~:'
..~. thing I. don. for lllbll-, "
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well I' aUlu.,rllJn1 the 90v.rn-·,,~:... '
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and exp.nd.d for govern.ent.l '0'
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p"qe. 1 J, 14, "nð 15, notlnq thlt the
I tI.., Inco",e I t.lI. IInd .xpens.., ..
Juntal type fund. which Irlt tlk.n In
n.ture. He r.t.rr.d to Plqe :0 which IndJc.t.. the IncolI. .xpenee of ,":......
the tund. that ar. helnq oreratltd " a profit, for a protlt bu.lne,.
c.llld .nterprl.. fund.. He not.d th.t rig.. 12 through 20 r.fer to
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the compl~te .et of fInancial .tatem.nta detailing .11 the combined
fund. of the lIoud. n. r'rort.d that on pag. ~9 there Ire Indl.,ldual
fund .t.t.m.nt. whIch J. fund by fund of e.ch JndJvldu'l fund under the
Poørd of County Comml..lon.rl, adding that thll ..Ill 1110 compare
bud9·t to IctuIl for the yoar .nd. He noted that the next p.rt of the
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AprU 21'i, 19U
report II the ~etelled It.tement of e.ch con.tltutlonel officer Ind hi.
oper.tlon. "' reported th.t the next Itep In the fln.ncl.l report II
., to t.ke 'II the It.te.entc of the v.rlou. con.tltutlon'l officer. Ind
the toørd of County Co~~II.lon'ra and roll them together to crelt. whit
II c.lled th. ·co.bln.d ~tate".nt of the County,· fte referr.ð to "'ge
e under the ·coMhln.d .t.te..nt· Iddln9 that thl. ehowl the cO.blned
b.l.nce eheet of the entire county, Including .ll the al.et. .nd
lhbll1tlu.
Co~.I'.loner Vo.. qu.'tloned What ·Ou. from Con.tltutlon'l
Officer.· wøuld Include, to which 'I.c.l Off Jeer Çlle. reported th.t
thl. I. prlm.rlly the fund that h.. the exce,. bU~qet. of the conltl-
tutlonal officer..
Clerk Rel9an Indicated thlt he I. . budqet end fee officer which
.e.n. that .ny exce.. fee. h. h.. left goe. Into thJI fund .. well II
.n exce.. budqet .on.y.
FI.c.1 Officer aile. Indicated that the con.tltutlonll offJcer. "
.re u'U'lly fee orflcer. or budqet officer., notlnq thlt . budqet
officer II .dvanced Ill' of hi. hU~get e.ch ~onth end I fe. officer
ch.r?e. f.e. for .ervlce. that he perfor~..
There VI. gener'l dl,cu'.lon reqlrdln? the over-.lte re.ponllbll-
Itle. or the 80lrd for the Independent dl.trlct., to which r.lerk Re.g.n
.toted that It I. · re.ponllblllty th.t the ~Ird ..y hive which I.
clo.ely or directly related to the Independent bo.rdl In the dlltrlct,
like the lIoulln? Finance ^uthorlty, the Jndu.trhl Developlllent Author-
Ity, .nd '0 forth vhlch were cre.ted by the Bo.rd and, therefore, the
BOlrd I. relpon,lble for the~, notln~ that the .r.. of re.pon.lblllty
h.1 not b~en defined.
rl.cal Officer alles notod th.t the rrl~'ry crlterll I. the
'ppolntment to the 80.rd Ind the degree to which the BOlrd c.n control
aOOK 075 PAC[ 61. , .
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&OOK 075 rACE 62
April 2~#, 1911]
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the budget.
Comml'lloner VOl. qu..tlonld the vacatJon ftnd lick pay .ccru'A.
Mr. Wood Indlc.ted that I. when .n employee build. up too ~uch .Ick
t"'\
leave and 10... It, 'tf1 I. would be ft .1 ck pfty .ccru.l fo r the County.
Co~~la.loner Kru.e queltloned what ·physlcal envJronmant. ~e.nt
under expenditure., to which rllcal Officer Glle. .tated that tho.. .re
c.teqorle. that are deflne~ by the Co~ptroll'r" office which .re
lIIand.ted by the ¡¡t.te to bit ue.d by all Count Ie.. PI. noted thlt
phy.lcal environment I. I function .nd then con.ervatlon .nd re.ource
IIIln·ge~Dnt under It, I. ~n aetlvJty.
Mr. Wood .tlted that the mu.t Informatlv. .ectJon ot the report I.
the la.t .ectlon which Indicate. comparative 10 yeer nu~ber., notlnq
that In the .tatl.tlcal section, for eX'm~le, It Indicate. that ed
valoreM taxes dD ,upport deht a. deht .ervlce wa. .17 t.n year. .qo and
e. of thll r.port It WI' .02 In sd valorem.
Co~ml8810ner VOl8 que.tloned what the 8~ .Illloh r.purch...
.gre.mlnt w.., to which 'I.ell Off Jeer CIle. .tated that It WI' .n
Inv..t~rnt.
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There wa. g.ner'l dle~u..lon reqardlnq the Inve.t.ent ..de In the
81lc.yne reder'l b.nk. 'l.cIl Officer all., IndJc.ted thlt the .oney
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I. 'Ife end I. now In.ured. He al.o noted for the ßo.rd'. Intorlll.tlon
th.t within the l..t couple of lIIonth. the checking .ccount h.. b.en
chlnqed .nd J. now a money market tran..ctlon lecount, advJ.lnq th.t
lilt month the County received over S520n In Intere.t.
There wa. gener.l dllcul.lon r'qar~lng deprecl.tlon on l.nd .nd
buJldlnq.. Mr. Wood. referred to th. ·colllbln.d .tate.ent.- p.q. 8, of
the rln~ncl'l Jn~lc~tlnq the dlfferenc. between dtpr.cl.tlon under the
proprl.tary .nd the qov.rnm.nt.l fund.,
'1Ic.l Officer CI1.. IndJcated thlt he and Cl.rk Ae'9an dl.cu..ed
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