Glacier County Treasurer Don Wilson presented the Glacier County Commissioners with the “true statement of the receipts and disbursements” for Glacier County for May 2019 on June 27. Chairman Michael DesRosier signed the cash report at the Commissioners’ meeting on July 3.
The second half of property tax payments were due May 31. According to the cash report, only $13,653.82 in protested taxes were received during the month.
Wilson added a disclaimer to the earlier March, and April Cash Reports, as well as the May report, stating there are “amounts of distributed money that are not identified in Black Mountain…It has been since November 2018 that the money reporting in Black Mountain became an issue.”
Black Mountain is a line of accounting software products widely used by counties, municipalities, utilities, schools and special districts.
The following 26 county funds had cash balances totaling more than -$5.4 million as of May 31.
Generally accepted standards for governmental accounting do not allow for negative cash balances in any fund at the close of the fiscal year. The County’s fiscal year ended June 30.
Glacier County Funds with Negative Cash Balances on May 31, 2019
General Fund: -$1,279,690.93
Cemetery District: -$139,049.71
City-County Planning: -$21,929.88
Public Safety (Law Enforcement): -$946,263.65
Search and Rescue: -$17,084.09
Glacier Park Lights: -$6,279.44
Multi-County Landfill: -$9,498.16
DUI Prevention (STEP Funding): -$27,431.03
911 Emergency: -$70,292.36
Glacier County Transit: -$71,285.12
Accelerated Tax: -$5,583.60
Sheriff Grant (Stonegarden): -$56,093.51
SVOR Reim. Grant: -$794.50
CDBG-Regional Impact Assessment Grant: -$15,606.57
CDBG-BCC Grant: -$192.00
Transportation Alternatives Program: -$174,008.97
Tobacco Grant: -$5,350.75
Immunization 3rd Party Billing Grant: -$1,192.97
ReAct Mini Grant: -$37.78
Glacier County Ambulance Capital Improvement Fund: -$1,638,933.75