Negative Fund Balance Correction 2019

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THE STARKE COUNTY COUNCIL (the “COUNCIL”), has been advised by the Starke County Auditor that audits of Starke County financial records have revealed the existence of several funds with negative balances, all of which date to 2014 or prior to 2012; which negative balance funds are as follows:

Fund Number Negative Balance Negative Carry Since
9111 2009 Polling Place Grant 89.07 Prior to 2012
9113 Victims Assistance #2 931.83 2014
9116 Juvenile Account Blk. Grant 25.76 Prior to 2012
9131 Rural Demonstration Project 596.48 Prior to 2012
9135 Victims Assistance Grant 3.98 Prior to 2012
9155 Effective Public Policy Grant 10,000.00 2014

WHEREAS, the undersigned members of the Starke County Council, being duly advised, find that best governmental accounting practices require correction of the negative balance in these funds by transferring to each account funds sufficient to zero each.

WHEREAS, the Council finds that the Rainy Day Fund is an appropriate and proper source of funds to correct these funds and bring the balance of each to zero.

NOW, THEREFORE, BE IT ORDAINED by the Starke County Council that:

The Auditor of Starke County is hereby directed to transfer funds from the Rainy Day Fund sufficient to bring to zero each of the six fund numbers listed above, to wit 9111, 9113, 9116, 9131, 9135 and 9155.

All of which was ordained and adopted by the Council at its regularly scheduled public meeting on October 21, 2019 and thereafter memorialized by this Ordinance 2019- on November 18, 2019.