Committee members discussed whether carryover K-9 funds could be used to pay wages and benefits for K-9 handlers and related positions.

Committee members and staff reported that they had been unable to locate an original resolution specifying K-9 fund use. The administrator said the county fiscal policy requires that "the most restrictive funds are to be used first," and staff and auditors advised that only costs directly attributable to the K-9 program (stipends for handlers and overtime tied to canine training) clearly qualify as restricted-program expenditures.

The finance director and external auditors will finalize year-end accounting and identify amounts currently charged to levy versus the K-9 fund, and staff said they will attach program codes so the county can track whether costs were charged to the levy or to the restricted fund. The committee agreed to defer any transfers or policy changes until staff present settled numbers and, if necessary, a proposed change to fiscal policy or a clarifying resolution.

Why this matters: the K-9 fund and any transfer of wage costs affects levy-funded budgets, audit compliance and how the county accounts for restricted donations and program revenues.