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State of North Carolina <br />Department of State Treasurer <br /> <br />RICHARD H. MOORE <br />TREA8URI~ <br /> <br />State and Local Government Finance Division <br />and the Local Government Commission <br /> <br />ROBERT M. ~IGH <br />DI~UTY TREASURER <br /> <br />Memorandum #927 <br /> <br />February 6, 2001 <br /> <br />To; <br /> <br />· Finance Officers of Counties, Municipalities, and Area <br /> Mental Health Authorities and Certified Public Accountants <br /> <br />From: <br /> <br />T. Van6e Holloman, Director,~, <br />Fiscal Management Section ~ ' <br /> <br />Subject: <br /> <br />Wireless 911 Funds, Court Costs and Changes in Billing for <br />Medicaid Services , <br /> <br />.Reporting Wireless 911 Funds <br /> <br />This office issued Memorandum No. 921, Accounting and Budgeting for Wireles, 911 Funds. <br />That memorandum encouraged.units of governments to maintain monies received for Wireless <br />911 in the General Fund, rather than create an additional special revenue fund for that revenue <br />source, in order to minimize the number of funds as required by generally accepted accounting <br />principles (GAAP). There is no requirement in G. S. Chapter 62A that a special revenue fund be <br />used to budget and account for the Wireless Enhanced 911 proceeds. This office discouraged <br />units from budgeting and 'accounting for these revenues in the Emergency Telephone System <br />Fund, mandated by G. S. §62A-7, since the restrictions on the use Of these two revenue sources <br />are different. <br /> <br /> Since'the issuance of the memorandum, we have met with representatives of the Wireless 911 <br /> Board and the North Carolina Association of County Commissioners to discuss Statutory <br /> reporting requirements for the Wireless' 911 revenues. G.S. 62A-25(e) requires every <br /> participating county or municipality that serves as a Public Service Answer Point (PSAP), as <br /> defined by §62A-21(11), to submit a copy of their unit of government's approved budgets <br /> detailing the PSAP's Wireless 911 revenues and expenditures to the Board in January of each <br /> year. That Statute also requires each PSAP to comply with all requests from the Wireless 911 <br /> Board for financial infmmafion. 'It was decided that presenting both 911 revenues sources in a <br /> single fund, rather than presenting Wireless 911 revenues in the General Fund, might enable the <br /> Wireless 911 Board to monitor the use of the funds and reduce inquiries to PSAPs concerning <br /> the use of the funds. We have discussed this with the Attorney General's Office and Fiscal <br /> <br />· Research staff of the General Assembly Fiscal Research, who felt that it would be permissible to <br /> use the Emergency Telephone System Funds for both 911-revenue sources. The 9t 1 revenue <br /> sources can only be used for their respective legal requirements as stated in G. S. §62A-8 and G. <br /> S. §62A-25(b). Units are encouraged to present enough detail in the supplemental schedules to <br /> <br /> 325 North Salisb~try Street, Raleigh, North Carolina 27603-1385 <br />Telephone: (919.) 807-2350 Fax: (919.) 807-2352 Ye'eb$ite: www. treasurer, state, nc. us <br /> .dn Equal Opportunity/Affirmative .dation Employer <br /> <br /> <br />