HomeMy WebLinkAboutStaff Report Fund 110Kittitas County
Board of County Commissioners
Agenda Staff Report
Agenda Date:
December 21, 2021
Action Requested:
Approval of a Resolution Authorizing the closing of accounts in fund 110 EIS Trust and transfer to
Fund 402 Community Development Services – Planning Division
Background:
Resolution 97-64 was approved by the Board of County Commissioners on May 7, 1997,
creating fund 621 to allow developers to deposit funds into an account then allowing the
County to draw down on these funds for payments to consultants, permits and staff time.
Resolution 2001-177 was adopted by the Board to change the fund from 621 to 111 due
to GASB 34 requirements.
We currently have open accounts in the fund for the following
Project Established
Suncadia 2004
Desert Wind-Enxco 2003
Zilkha-Sagebrush Power 2009
Wind North America 2009
Horizon Wind 2010
The account balance in these accounts is the same now as when their projects closed
and are currently
Project Final Project Close Balance
Suncadia 2006 281.58
Desert Wind-Enxco 2006 7,763.40
Zilkha-Sagebrush Power 2008 .02
Wind North America 2010 45,499.05
Horizon Wind 2012 38,188.03
In a lot of research on these balances, the Budget & Finance Manager working with Dan
Carlson and Mike Flory, indicates the actual staff time was billed to the developers but
not charged to the project; the General Fund paid for staff time and the fund 110
received the funds for payment.
In the years of the projects Community Development Services was in the General fund
in 2013 moved into an Enterprise Fund, it is recommended these funds be transferred to
Community Development Services – Planning division and the accounts closed.
Recommendation:
Approve the Resolution Authorizing the closing of accounts in fund 110 EIS Trust
and transfer to Fund 402 Community Development Services – Planning Division
Interaction Dan Carlson, Community Development Services
Mike Flory, Building Official
Handling:
Return electronic copy to Judy Pless
Lead Staff
Judy Pless, Budget and Finance Manager