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Fiduciary Funds <br />Agency Funds are used to account for assets held by the County as an agent for individuals, <br />private organizations, other governments, and /or other funds <br />Department of Social Services Agency Fund is used to account for money deposited with the <br />County through the Social Services Department under a program which manages the financial <br />affairs of persons unable or incapable of managing them on their own. <br />Charitable Campaign Agency Fund is used to account for money County employees <br />contribute through annual one time giving and through payroll deductions for the purpose of <br />distribution to charitable non - profit agencies in our area. One hundred percent of the money <br />collected is distributed to the charitable non -profit agencies. <br />Undistributed Taxes Agency Fund is used to accumulate collected property taxes before they <br />are distributed to local municipalities. <br />Intergovernmental Agency Fund is used to accumulate fines and forfeitures before they are <br />distributed to the local School Boards; accounts for the accumulation of the three percent interest <br />on the first month of delinquent motor vehicle taxes that the County is required to remit to the <br />North Carolina Department of Motor Vehicles; and accounts for the accumulation of Register of <br />Deeds fees that the County is required to remit to the State of North Carolina. <br />Sheriff Civil Agency Fund is used to account for collections of civil writs from citizens prior to <br />distribution to plaintiff. <br />Jail Commissary Agency Fund is used to account for an inmate's money deposited with the <br />County when an inmate is housed at the County Jail. The money can be used by the inmate to <br />purchase commissary items. Any unused monies are returned to the inmate upon their release. <br />Attachment number 1 <br />1 -3 Page 361 <br />