§ 12-21. Annual audit and E911 service fee adjustment.

(a)

The finance director shall provide to county council a monthly report which reflects the status of E911 service fee receipts and E911 budget account 112 expenditures and commitments, for review and appropriate oversight control.

(b)

An audit and budget reconciliation of E911 service fee revenue and expense accounts shall be performed annually, as a part of the annual independent audit of the county budget under procedures and guidelines provided by the state auditor's office, with results of said audit and budget reconciliation to be included within the final auditor's report but uniquely delineated and reported.

(c)

Within 30 calendar days following formal receipt of the final report of the independent auditor, of the E911 service fee revenue and expense audit and budget reconciliation, the county administrator shall cause a report to be made to the county council of the results of the audit and reconciliation of the E911 revenue and expense accounts, and shall provide recommendations for adjustments to the E911 service fee.

(d)

Within 60 calendar days following formal receipt of the report and recommendations of the county administrator, and following opportunity to receive public comment, the county council shall authorize adjustments to the E911 service fee, to reduce excess revenues and/or fund revenue shortfall.

(e)

Within 15 calendar days following authorization of adjustment to the E911 service fee, the county administrator shall cause written notification to be served upon the service supplier to adjust the E911 service fee rates, as approved.

(f)

From time to time as may be deemed necessary and appropriate by the county council, E911 service fee rate may be adjusted under procedures provided in subsections (d) and (e) of this section, without benefit of the annual audit results.

(Ord. No. 92-05, art. III(b), 6-15-1992)