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Adams County establishes Sheriff Title IV‑D special revenue fund for child‑support enforcement
Summary
The Board approved Resolution No. 2025‑551 to establish a Sheriff Title IV‑D Special Revenue Fund to receive and expend federally and state‑reimbursed child‑support enforcement revenues, authorizing temporary advances from the General Fund as needed.
The Adams County Board of Commissioners adopted a resolution establishing a Sheriff Title IV‑D Special Revenue Fund to account for federal and state child‑support enforcement revenues and expenditures.
The resolution, moved by Barbara Moore Holt and adopted by roll call, cites federal regulations (45 C.F.R. 75.302(b)(3) and 45 C.F.R. 302.15) and Ohio Revised Code sections 5705.09(F) and 5705.12 as the legal basis for creating a separate restricted fund. The board acknowledged Title IV‑D is a reimbursable program that may begin with a zero cash balance and authorized temporary advances from the General Fund to be repaid when reimbursements are received.
The County Auditor was directed to submit the resolution to the Ohio Auditor of State for approval and to assign a fund number and establish the fund within the county accounting system upon approval. The board recorded the resolution as effective immediately upon adoption.
