Keith County establishes juvenile diversion fund, transfers $30,000 seed money
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Summary
The Keith County Board adopted a resolution Feb. 11 creating a Juvenile Diversion Fund (2330) and authorized a $30,000 transfer from the inheritance tax fund (2700) as seed money to administer a Southwest Nebraska juvenile diversion program tied to state grant reimbursement rules.
The Keith County Board of Commissioners voted Feb. 11 to create a dedicated juvenile diversion fund (Fund 2330) and to authorize a $30,000 transfer from the county’s inheritance tax fund (2700) as seed money to operate the Southwest Nebraska juvenile diversion program.
A resolution read into the record laid out accounting steps: a required journal entry crediting the inheritance tax fund for $10,958.94 and a $30,000 transfer into the juvenile diversion fund, and it specified that if the program ceases all remaining funds would revert to the inheritance tax fund. The resolution also noted that county auditors had advised a separate fund was required to track grant-related receipts and expenditures.
Commissioner Irvin moved to adopt the resolution; the motion was seconded and carried unanimously on a roll-call vote. Commissioners and staff said the separate fund was necessary to comply with state auditing rules and to keep grant reimbursements and program claims distinct from other county revenues.
The board did not appropriate ongoing operating dollars beyond the one-time seed transfer; program expenses are expected to be reimbursed through the grant. Staff were directed to make the journal entries and notify the auditor as necessary.