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Board to consider repealing and replacing PSST resolution to clarify 70/30 accounting split
Summary
Staff previewed a repeal-and-replace of Resolution 36‑2025 to create two internal funds within the public safety sales tax: a 70% fund under sheriff discretion and a 30% BOCC fund, intended to simplify accounting and public transparency.
Staff told commissioners they will present an agenda item to repeal Resolution 36‑2025 and adopt a replacement resolution to clarify administrative and accounting protocols for the public safety sales tax (PSST).
According to staff, the replacement resolution would create two distinct funds within PSST: a 70% fund intended to be managed under the sheriff’s discretion and a 30% fund subject to Board of Commissioners oversight. Staff said the change would reduce public confusion by making transfers and spending easier to track and by documenting the general‑fund transfer procedure that has occurred in practice to shore up sheriff's budgeting.
A board member asked whether a citizen involvement panel should be included; the planning/finance staff said a citizens’ panel could be created at will and that the resolution need not mandate one but could leave it as an option. Staff said they will read the resolution into the record at the next formal meeting.
Next steps: staff will present the repeal-and-replace resolution for consideration at the board’s upcoming regular meeting, where the public can hear the full accounting language and ask questions.
