A question came up at one of the regional meetings about alternative ways of handling the funds collected by the so-called “fee offices”. The following material is adapted from the CTAS County Government Handbook and explains these options.
The sheriff, trustee, county clerk, register of deeds and court clerks receive fees from the public for services they perform; for this reason these officials are sometimes referred to as "fee officials." There are two methods of accounting for the fees received by these officers.
The first and oldest is the "fee system." Under this system each official remits to the trustee quarterly all of the fees and charges collected by the official in excess of expenses for the following items: salaries of the official's deputies and assistants, necessary expenses of the office, and the official's salary as established by statute. The official is also authorized to maintain a reserve in an amount equal to three times the monthly salaries of the official, deputies, and assistants. If the fees are insufficient to pay the regular expenses of the office, including the statutory salary of the official and the salaries of deputies and assistants, the deficit is to be paid out of county general funds. Excess fees are placed in the county general fund as a source of county revenue.
The county commission is authorized to adopt an alternative system for fee officials, often called the "budget" or "salary" system, although the sheriff is always under this alternative system. This budget system can be adopted for some or all of the officials. Under this method, the official pays over to the trustee all of the fees, commissions, and charges collected by the office on a monthly basis. The county commission must, in return, budget for expenses, authorizing the trustee to pay the official's salary, salaries of deputies and assistants, and authorized expenses of the office. These salaries and other proper costs of the office are included in the budget and must be paid even if the fees are insufficient to cover them.
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2 comments:
How does this apply to a county that's under the Financial Management Act of 1981? Can the fee office's budgets for salaries fall under the Financial Director's duties.
These options are available regardless of whether your county is operating under the 1981 Financial Management System, the 1957 Budget Act or some other centralized financial management system.
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