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Commission approves MOU process and conditions for fire-protection funds ahead of new state audits
Summary
Facing new legislative-auditor oversight of fire-protection money, the commission approved an MOU template and a process to disburse funds after signed agreements are returned.
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Commissioners reviewed guidance that the Legislative Auditor will begin auditing all departmental funding and financial activity for calendar-year 2025 transactions beginning January 1, 2026. Staff recommended an MOU template to clarify responsibilities, require state fire-protection funds to be deposited to a dedicated account, and set expectations for information-sharing with auditors.
Commissioner discussion emphasized appreciation for volunteer fire departments and the need to streamline auditing and recordkeeping so state audits do not disrupt local operations. Staff and commissioners discussed making deposit to dedicated state-money accounts a required MOU term so funds would be automatically traceable in the county audit process.
The commission moved, amended and approved circulation of the MOU; it directed staff to add suggested language (including a clause about depositing state funds into the dedicated account) and to distribute the MOU to fire departments for signature. The commission agreed funds would be disbursed equally to each department only after all signed MOUs were returned to the county clerk.

