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Chief Administrative Office, Emergency Medical Services and Emergency Preparedness and Response Division, recommending the Board approve and authorize the Chair to sign a Fiscal Year 2020-21 Budget Transfer appropriating Fiscal Year 2020-21 year-end transactions related to the Emergency Medical Services Special Revenue Fund.
FUNDING: Ambulance Fees, General Fund.
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DISCUSSION / BACKGROUND
On October 20, 2020, the Board approved the transfer of Emergency Medical Services ("EMS") programs, including ambulance billing, to the General Fund (Legistar #20-1294). The programs previously had been housed in a number of special revenues funds, but are now housed in the General Fund with full reimbursement from dedicated funding sources. The Board also approved the use of $50,000 of General Fund dollars to fund the ambulance billing refund imprest account. The imprest account is managed by Wittman Enterprises on behalf of the County and allows Wittman to issue refunds directly. County staff review and replenish the account on a regular basis. The imprest account was initially created using special revenue funds.
In order to complete the transfer of the imprest account from the special revenue fund to the General Fund, an operating transfer should be completed transferring $50,000 from the General Fund to the special revenue fund. Although this transfer will initially be recorded as a General Fund expense, it will subsequently be adjusted to reflect that the funds constitute an imprest account, which remain a part of the General Fund, resulting no net increase to General Fund expenses.
Additionally, during the course of the year, interest is earned in the special revenue fund due to its use as a "suspense" account, holding revenue temporarily prior to allocation to the correct fund.
The recommended budget transfer appropriates the transfer of the imprest account to the General Fund, and the transfer of interest revenue to the General Fund.
ALTERNATIVES
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