HomeMy WebLinkAboutord1999-020WHATCOM COUNTY COUNCIL AGENDA BILL NO. 99 -138
CLEARANCES
Initial
Date
Date Receivedin Council Office
Agenda Dare
Assignedur
Introduction
^- iginmar: Eric Schlehubei
Aos PAanc`
Brad Bennett
R E C E� pp 2
V �S
f
y MAR 3 0 1999
WHATCONI COUNT'
COUNCIL
A4106199
_ab iort Head- Eric Schlehuber
�S
?li,�(
4/20/99
Finance / Council
Dept Neal. Jeffrey Hansen
,J"
46/
Daaict Gait
Prosecutor
06
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Hearmg5xmnlner
PurchasingBudgel:
Jail
COUNCIL ACTION TAKEN.-
1999-138 4/6/99: Introduced
4/20/99. Adopted 7.0, Ord. #99 -020
Related County Contract #:
davenue
Executive;
Parks
Pla "Wing
Ordinance reclassifying the Solid Waste Fund No. 401 from an enterprise fund to a special revenue fund
ATTACHMENTS:
Memoranda & Ordinance
SEPA review required? ( ) Yes ( X ) NO
SEPA review completed? ( ) Yes ( ) NO
Should Clerk schedule a hearing? ( ) Yes (X ) NO
Requested Dale:
SUMMARYSTATEMENT.
dinanee to reclassify the Solid Waste Fund No. 401 from an
.aterprise fund to a special revenue fund based upon the closure of
all county-owned disposal sites which were used on a userfee basis
and based upon the change in primaryfundingfrom the surcharge
fee collected at the disposal sites to an excise tax collected by the
county haulers.
Distrtaution Request
ludicate those who should receive a copy after Council action.
List specific names to the right
Aos PAanc`
Brad Bennett
ADS Human Resources
ADS Info Semwa
Assssor
Au or
Cooperative FMension
Daaict Gait
Ettculive
Dave Wareing
Francine Kincaid
Health
Hearmg5xmnlner
Jail
COUNCIL ACTION TAKEN.-
1999-138 4/6/99: Introduced
4/20/99. Adopted 7.0, Ord. #99 -020
Related County Contract #:
davenue
Parks
Pla "Wing
Prosecuor
Public Warn
Jeffrey Monsen
Eric Schlehuber
shertf
SupeNOr Gun
rrea,arer
other
Related File Numbers:
Ordinance ar Resolu ion Number
(this wA /%7 A
WHATCOM COUNTY p <`OM `OCti
PUBLIC WORKS DEPARTMENT 3�<
WHATCOM COUNTY COURTHOUSE
311 Grand Avenue
2
Bellingham, WA 98225 -4038 gTMiHG'1°
JEFFREY M. MONSEN, P.E.
Director
Memmndum GCS °„ , j E 0
To: The Honorable Pete Kremen and
Honorable Members of the County Council ht ii b ti89
From: Eric L. Schlehuber PE KREMEN
Office Administrator, Public Work COUT' NTY tXECUab'E
Date: 03/25/99
Re: Solid Waste Fund Re- classification
As you may recall, the primary funding structure of the Solid Waste Fund No. 401 was
changed from a surcharge fee collected at the disposal sites to an excise tax in Ordinance
97 -041 in 1997. The county is also no longer in the business of operating any county -
owned disposal sites on a user fee basis.
With this change in funding, it is more appropriate to classify the Solid Waste Fund as
a special revenue fund "to account for the proceeds of specific revenue sources that
are legally restricted to expenditure for specified purposes" rather than an enterprise
fund which is "to account for operations that are normally financed and operated in a
manner similar to private business enterprises ", as outlined in the WA State Budgeting
Accounting Reporting System (BARS) manual.
This ordinance will only allow for the re- classification of the fund in 1999 and will have
no net impact upon the fund balance.
Should you have any questions, please do not hesitate to contact me
SPONSORED BY: Public Works Department
PROPOSED BY: Public Works Department
INTRODUCTION DATE: March 25. 1999
ORDINANCE NO. 99 -020
To reclassify the Solid Waste Fund from
an enterprise fund to a special revenue fund.
1 WHEREAS, it is necessary to close and reclassify the Solid Waste Fund No. 401 from an
2 enterprise fund to a special revenue fund (according to the WA State BARS Manual) in
3 recognition that the County is no longer in the business of operating county -owned disposal sites
4 on a user fee basis and also based upon the change in primary funding structure from the solid
5 waste surcharge "fee" to an excise "tax"; and,
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WHEREAS, this change should be established by ordinance.
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that the
Solid Waste Fund No. 401 is hereby changed to Fund No. 140 and the County Administration
will make all legally appropriate financial and budgeting re- classifications to effect said change.
ADOPTED this 20 day of APRIL , 1999.
WHATCOM COUNTY COUNCIL
ATTEST: WHATCOM COUNTY, WASHINGTON
Dana rows- avi's ounty Clerk Mtirlene Dawson, Council gChair/
APPROVED AS TO FORM:
u? .
Civil Deputy Prosecutor
XApproved O Denied
ete Kremen, County Executive
Date: A/- „83 -99
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