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Board creates two donation funds for Jefferson County Animal Shelter
Summary
Commissioners adopted two ordinances creating a donations fund for shelter operations and a non-reverting capital projects fund for a new shelter and equipment; both include donor restrictions and SBOA-aligned controls.
The Jefferson County Board of Commissioners adopted two ordinances March 19 establishing (1) a Jefferson County Animal Shelter donation fund for operations and medical needs and (2) a Jefferson County Animal Shelter Capital Projects Fund for planning, construction and major equipment.
Staff read ordinance language citing Indiana Code 36-1-4-10 and State Board of Accounts guidance requiring separate funds for donor-restricted monies. The operational donation fund allows expenditures for supplies, medical care and adoption initiatives but prohibits employee bonuses or gift cards; the capital fund is non-reverting and restricted to major construction and capital equipment. Both ordinances require that any restricted or conditional donation be approved in a public meeting and bar accepting donations from entities currently bidding on county contracts or seeking to influence vendor selection.
Commissioners moved to forego second and third readings for both ordinances, then voted to adopt both measures by voice vote. Staff said the treasurer may create subaccounts within the funds to track donor-restricted contributions and that balances will not revert to the general fund except as the ordinances allow.
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