4.40.065 Fund administration.
Administration of the hotel-motel tax fund will rest with the county executive. The executive shall develop procedures for implementation of this chapter which are based upon the following program policies:
(1) Prior to October 1st each year, the department of finance shall provide a projection regarding the extent of appropriation capacity within the hotel-motel tax fund for the ensuing year.
(2) The hotel-motel tax fund manager shall attend meetings where project selections are made.
(3) The department of finance shall determine that there is sufficient appropriation capacity and a cash flow within the hotel-motel tax fund to meet approved payment schedules.
(4) Use of funds must be in compliance with state statutes governing the use of hotel-motel tax revenue.
(5) Each funded project must have specific goals and measurable service output to which the project sponsor can be held accountable through the contract, project monitoring and reporting processes.
(6) No county official shall make any preliminary commitment to any entity interested in obtaining funding for any project.
(7) All policies and guidelines shall apply to all proposed projects.
(8) There shall be no borrowing from the current expense fund.
(9) To assure fund integrity and proper accounting for project activity, a checklist shall be established and attached to each project contract or interlocal agreement providing review history and paper trail including:
(a) executive recommendations.
(b) council approval.
(c) adopted budget.
(d) finance department review demonstrating appropriation capacity and cash flow sufficiency.
(e) prosecuting attorney review.
(f) executed contract or interlocal agreement.
(10) At the executive’s discretion, the fund manager may manage the fund in such a way as to enable a midyear granting cycle. All provisions of this section shall apply to any midyear grant program.
(11) The executive is authorized to approve grantee requests to reprogram a maximum of 20 percent of approved funds within expenditure categories enumerated in the original contract; PROVIDED That this authorization shall not be construed as permitting: (a) assignment of new funds to a project in excess of the amount originally approved by council, or (b) funding of expenditure categories not cited in the original governing contract.
(12) The council may, when adopting the budget, authorize the recovery of costs of hotel/motel fund administration from the fund. Such recovery shall amount to no more than twelve percent of the total grant allocation for the year in which the recoverable administrative costs are incurred. (Added by Amended Ord. 87-062 § 3, Aug. 12, 1987; Amended by Ord. 91-203, Jan. 15, 1992; Amended by Ord. 95-004 § 14, Feb. 15, 1995, Eff date Feb. 27, 1995; Amended by Ord. 98-034 § 1, June 17, 1998, Eff date June 29, 1998; Amended by Ord. 06-090, Nov. 20, 2006, Eff date Jan. 1, 2007; Amended by Ord. 07-138, Dec. 5, 2007, Eff date Jan. 1, 2008).