Two different funds have been created to keep track of different donations made to two Livingston County departments.

The Livingston County Board of Commissioners met recently and approved two separate resolutions authorizing the county treasurer to establish different donation funds. The first was for the Livingston County Animal Shelter and the other was for the Livingston County Sheriff’s Office as each routinely receives donations from citizens specifically restricted for their individual uses. Commissioner Dennis Dolan told WHMI the donation funds were recommended by the treasurer’s office and are a matter of keeping track of donated funds and so forth so that items can be appropriated properly. He says it’s pretty cut and dry in that regard but nevertheless a necessary situation to keep track of things and make sure everything is appropriate.

For the Animal Shelter, funds had historically been receipted to a Trust and Agency Account to avoid unused funds from closing to a general use funds balance. However, that practice was not in keeping with accounting rules so hence the new donation fund was created and brings everything into compliance with requirements. For the Sheriff’s Office, donations for things such as the K-9 unit or mounted division had historically been receipted into the general fund. Again, requirements apply for the use of Special Revenue Funds to account for and report revenue sources that are restricted or committed for specified purposes. All expenditures of the Sheriff Donation Fund will follow the county’s accounts payable policy and procedures. (JM)