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<br />Cass County Commission <br />April 21, 2004 <br />Page 2 <br /> <br />This was based on my recommendation to them that they should not reinvent <br />the wheel--they should be able to simply use our policies and procedures as <br />they are part of the county government. They are not a separate entity. They <br />are a board that is appointed by the County Commission. We are required by <br />accounting standards to include them in our financial statements because we <br />have substantial control of their finances. <br /> <br />The County Weed Board is not the same as the Water Resource Districts. <br />Water Resource Districts appoint their own treasurer to handle their funds and <br />their accounting functions. The County Treasurer is required to collect and <br />remit funds to the Water Resource Districts, much the same as she is required <br />to do for cities, schools, and other taxing districts in the county. In the case of <br />the County Weed Board, my understanding is that the County Treasurer is <br />custodian of the funds and consequently all the payments for salaries and <br />expenses are made by the county. <br /> <br />To the best of my knowledge, the way the County had handled this in the past <br />(even before the combination of the Weed and Vector Control Officers) is the <br />officer was on the county payroll system and had the same benefits as all <br />county employees. The costs for the salaries, matching social security, and <br />other benefits were charged to the respective boards out of the funds levied. <br /> <br />I would like to continue handling the payment of bills, the administration of <br />payroll, and the administration of benefits the same as it has been done in the <br />past. My reading of the 1993 Attorney General's opinion seems to indicate <br />that the Weed Control Officer could be an employee ofthe County Weed <br />Board or the County or both. This is along the line of the motion of the <br />County Weed Board; they would do the hiring, supervision, and firing, along <br />with covering all the costs. Administratively, we would pay the Weed Control <br />Officer and administer the benefits. The Weed Board funds would pay for the <br />payroll and benefits. <br /> <br />There are advantages to doing this for both the County and the Weed Board. <br />The Weed Board is controlling the hiring and supervision of the Weed Control <br />Officer and covering all the costs. The County is making it easier for the <br />Weed Control Board to concentrate on their function--controlling weeds in the <br />county and at the same time, not requiring any additional work by county <br />offices. <br />