Finance and
Audit Committee
Substitute
July 16, 2018
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
A RESOLUTION transferring $58,400.00 within the 2018 Anti-Drug Sales Tax Fund, $32,782.00 within the 2018 General Fund, $3,300.00 within the 2018 Special Road and Bridge Fund, and $57,000.00 within the 2018 Assessment Fund to comply with an Internal Revenue Service determination regarding the employment status of members of certain County board and commissions.
Intro
RESOLUTION NO. 19916, July 9, 2018
INTRODUCED BY Dennis Waits, County Legislator
WHEREAS, based upon a determination of the Internal Revenue Services, Jackson County will begin treating certain board and commission members as employees for income tax purposes instead of as independent contractors, effective July 1, 2018; and
WHEREAS, the boards and commissions impacted by this decision are those whose members receive a stipend for their service and include the Drug Commission, Merit System Commission, the Ethics, Human Relations, and Citizen Complaints Commission (EHRCC), the Plan Commission, the Board of Zoning Adjustment, and the Board of Equalization; and
WHEREAS, transfers within the Anti-Drug Sales Tax Fund, General Fund, Special Road and Bridge Fund, and Assessment Fund are necessary to move the board and commission compensation budgets from contractual services to new salary lines for the board and commissions; now therefore,
BE IT RESOLVED by the County Legislature of Jackson County, Missouri, that the following transfer be made within the 2018 Anti-Drug Sales Tax Fund, General Fund, Special Road and Bridge Fund, and Assessment Fund:
DEPARTMENT/DIVISION CHARACTER/DESCRIPTION FROM TO
General Fund
EHRCC
001-4501 56850- Boards & Commissions $5,900
001-4501 55027- Boards/Commissions Salaries $5,900
Non- Departmental
001-1501 56850- Boards & Commissions $26,882
001-1501 55027- Boards/ Commissions Salaries $26,882
Special Road & Bridge Fund
Development
004-1504 56850- Boards & Commissions $3,300
004-1504 55027- Boards/Commissions Salaries $3,300
Anti-Drug Sales Tax Fund
COMBAT Administration
008-4401 56850- Boards & Commissions $58,400
008-4401 55027- Boards/ Commissions Salaries $58,400
Assessment
Board of Equalization
045-5007 56850- Boards & Commissions $57,000
045-5007 55027- Boards/Commissions Salaries $57,000
Enacted and Approved
Effective Date: This Resolution shall be effective immediately upon its passage by a majority of the Legislature.
APPROVED AS TO FORM:
______________________________ ________________________________ Chief Deputy County Counselor County Counselor
Certificate of Passage
I hereby certify that the attached resolution, Resolution No. 19916 of July 9, 2018, was duly passed on July 16, 2018 by the Jackson County Legislature. The votes thereon were as follows:
Yeas ________9___________ Nays _________0__________
Abstaining _______0________ Absent ________0__________
______________________ _______________________________
Date Mary Jo Spino, Clerk of Legislature
Fiscal Note
Funds sufficient for this transfer are available from the source indicated below.
ACCOUNT NUMBER: 008 4401 56850
ACCOUNT TITLE: Anti-Drug Sales Tax Fund
COMBAT Administration
Board & Commissions
NOT TO EXCEED: $58,400.00
ACCOUNT NUMBER: 001 4501 56850
ACCOUNT TITLE: General Fund
EHRCC
Board & Commissions
NOT TO EXCEED: $5,900.00
ACCOUNT NUMBER: 001 5101 56850
ACCOUNT TITLE: General Fund
Non-Departmental
Board & Commissions
NOT TO EXCEED: $26,882.00
ACCOUNT NUMBER: 004 1504 56850
ACCOUNT TITLE: Special Road & Bridge Fund
Development
Board & Commissions
NOT TO EXCEED: $3,300.00
ACCOUNT NUMBER: 045 5007 56850
ACCOUNT TITLE: Assessment Fund
Board of Equalization
Board & Commissions
NOT TO EXCEED: $57,000.00
________________________ ________________________________
Date Chief Administrative Officer