Commissioners Court Meeting

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Meeting Date:	02/12/2018
Special Revenue Fund
Submitted for:	Rhonda Tiffin	Submitted By:	Jorge Calderon
Department:	Planning & Physical Development

Subject:

Discussion and possible action to approve a budget amendment to create a Special Revenue Fund and associated liability accounts under the Road and Bridge Fund as needed to provide for secure accounting procedures in the New World’s System for both revenue and procurement of subdivision/plat fees reserved for subdivision enforcement activities and related expenditures and those funds collected by the County on behalf of the Texas Commission on Environmental Quality (TCEQ) for the registration of licensed on-site sewage facilities (OSSF) comprised of the following existing accounts:

G/L Acct 2007-207690-010 – TCEQ Permit Fees (current balance $140.00);
G/L Acct 2007-209260 – Planning Dept Clearing (current balance $9,841.80); and
G/L Acct 2007-209330 – Subdivision Dev Deposit (current balance $20,499.70).

Approval to include merging the existing G/L accounts 2007-209260 and 2007-209330 into one account to reflect prior Court action where the subdivision plat review fee schedule was amended to combine all review activities into one fee; and authorization to re-establish the department’s procurement abilities through the New World’s System under the policies set-forth by the Commissioners Court and Budget Officer.

Issue: Through the migration into the New World’s System and the establishment of the new chart of accounts, the Planning Department’s clearing accounts were set-out in such a manner that eliminated department’s accessibility to these accounts. Without the proper accounting protocols in place, the department is unable to perform monitoring or financial transactions through the New World’s System.

Solution: Establish a separate fund and resulting adjustments to the chart of accounts to allow for the creation of liability accounts that enable the department to appropriately manage financial accounts through the New World’s System.

Result: The Planning Department will be able to process financial transactions in compliance with established county policies as well as monitor revenue streams to ensure accountability of revenues collected by the department.

Background:

Through the migration into the New World’s System and the establishment of the new chart of accounts, the Planning Department’s clearing accounts were set-out in such a manner that eliminated department’s accessibility to these accounts. Without the proper accounting protocols in place, the department is unable to perform monitoring or financial transactions through the New World’s System.

Previous Court Action:

N/A

Fiscal Impact

Budget Account Number:	See Item
Funding Source:	See Item
Balance:	See Item
Financial Impact:
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