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Establish a new special revenue fund - Animal Shelter Donation Fund No. 1520. BEFORE THE BOARD OF COUNTY COMMISSIONERS LEWIS COUNTY, WASHINGTON IN THE MATTER OF: RESOLUTION NO. 22-162 ESTABLISH A NEW SPECIAL REVENUE FUND - ANIMAL SHELTER DONATION FUND NO. 1520 WHEREAS, in accordance with RCW 43.09.200, all local governments shall use the uniform accounting and financial reporting manual prescribed by the State Auditor; and WHEREAS, in the Budgeting, Accounting and Reporting System Manual, special revenue funds are permitted to be used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specific purpose; and WHEREAS, restricted revenues are resources externally restricted by creditors, grantors, contributors or laws or regulations of other governments or restricted by law through constitutional provisions or enabling legislation. This classification includes donations, grants, and bequests that may be restricted by external parties; and WHEREAS, to facilitate the tracking of revenue collected from external donors, establishment of a new special revenue fund appears to be in the best interest of the County. NOW THEREFORE BE IT RESOLVED that the special revenue fund to be known as Animal Shelter Donation Fund No. 1520 is hereby established to account for and report financial resources that are restricted or committed. DONE IN OPEN SESSION this 31st day of May, 2022. Page 1 of 2 Res. 22-162 APPROVED AS TO FORM: BOARD OF COUNTY COMMISSIONERS Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON Amber Smith Lindsey R. Pollock, DVM By: Amber Smith, Lindsey R. Pollock, DVM, Chair Deputy Prosecuting Attorney .•AUNTY, ATTEST: �S�°Ro of As•. Sean D. Swope can D. Swope, Vice Chair .4 N `j .� S145 Rieva Lester ••'4r� `ON ``' F. Lee Grose ." ; To Rieva Lester, F. Lee Grose, Commissioner Clerk of the Lewis County Board of County Commissioners Page 2 of 2 Res. 22-162 BOCC AGENDA ITEM SUMMARY Resolution: 22-162 BOCC Meeting Date: May 31, 2022 Suggested Wording for Agenda Item: Agenda Type: Deliberation Establish a new special revenue fund - Animal Shelter Donation Fund No. 1520 Contact: Grace Jimenez Phone: 360-740-1139 Department: AUD - Auditor Description: Establish a new special revenue fund - Animal Shelter Donation Fund No. 1520 Approvals: Publication Requirements: Publications: User Status PA's Office Pending Additional Copies: Cover Letter To: JP Anderson, Becky Butler, Bryan Hall, Meja Handlen, John Abplanalp, Doug Carey