Commissioners authorize audit-driven transfers among county impact-fee funds

Jefferson County commissioners approved a resolution directing a series of internal transfers among impact-fee subaccounts after an audit reconciled several balances.

The resolution (listed as 2025-12 at the meeting) itemized corrections to several impact-fee subaccounts, including the sheriff—s impact fund, road and bridge impact fund, park and recreation impact fund, Roberts Fire impact fund and others. The audit identified specific dollar adjustments; the resolution specifies exact transfer amounts between the named subaccounts so the county ledger and subaccount balances match the audit finding.

County staff described the transfers as internal reclassifications: the funds will be moved into the correct subaccounts and then paid out, where appropriate, to the named departments (for example, Central Fire and Roberts Fire). Staff said the transfers will be recorded monthly going forward and that a new spreadsheet and reconciliation process have been created to prevent the issue from recurring. The county treasurer and finance staff will continue to provide the breakdown of the Impact Fund Trust line (general account 9171) to departments on request.

Commissioners moved and seconded the resolution and approved it by roll call. Staff said posting the transfers in the financial system will make balances visible at the subaccount level and that they will meet with affected departments to review allocation and allowable uses.

No additional policy changes were adopted; this action implements audit corrections identified in the county—s March 2025 audit of impact fees.