§ 10-357. Administration of the county of the tax.

The county's share (the BCC and the sheriff) of the proceeds of the tax shall be administered as follows:

(1)

The clerk shall establish a capital projects fund (fund) to receive the county's share of the proceeds of the tax. Separate departments (line items) will be established to account for transportation and public safety within the fund.

(2)

A budget will be established for the fund annually, utilizing the budget process. Project accounting shall be utilized and all proposed disbursements shall be incorporated into the capital improvement program.

(3)

The board of county commissioners' procurement system will be utilized for all disbursements. Departments and the sheriff will submit their requests to the board for consideration during the budget process. All equipment purchased for the sheriff will be transferred to the sheriff's inventory.

(4)

Annual certification by the sheriff to the BCC shall be required to ensure that equipment purchased by the tax is kept in service for a minimum of five (5) years.

(Ord. No. 15-23, § 7, 12-1-2015)