Commissioners plan resolution to set up juvenile diversion fund and seed it with inheritance transfers

County staff and the auditor briefed the board on a proposed juvenile diversion program and the accounting steps needed to manage grant revenues and reimbursements.

Melissa told commissioners she has coordinated with the county auditor and requested the board approve a resolution to create fund 2330 for the juvenile program. She said staff had originally budgeted $85,000 for the program (there was some confusion in discussion about whether $75,000 or $85,000 had been recorded). Auditor and other staff discussed that seed money should be transferred into the fund through interfund transfers and ledger adjustments at fiscal year end rather than directly moving inheritance revenue midyear.

Commissioners and staff discussed how reimbursement from the state would be recorded and how personnel costs (Melissa identified Mary/Karen Baker as a staff member paid partly through program funds) should be handled for payroll and grant accounting. Staff said the county would track reimbursement documentation and return revenue to the general fund as appropriate; they described the 2330 account as intended to become self-sustaining once reimbursements are received.

The board did not adopt the resolution at this meeting but agreed to place a resolution on the agenda for the next meeting to transfer approximately $30,000 as seed money into fund 2330 to establish the juvenile diversion account.