The Glacier County Commissioners approved the September 2018 cash reports at their meeting on Oct. 23. Interim Treasurer Don Wilson presented the report to the commissioners. As of Sept. 30, or six weeks ago, the cash report showed 25 county funds with a balance of -$6,289,315.75. In the first three months of the fiscal year, the negative fund balances have increased by nearly $1.3 million. As of June 30, there were 27 funds with negative cash balances totaling - $5,000,192.84.
At the commissioners’ Aug. 9 meeting, Wilson said he will not be using Denning, Downey and Associates to compile future cash reports and that he will prepare them himself. Glacier County was operating with a cash balance of -$1.6 million as if June 30, 2018, according to documents prepared by Bob Denning, CPA, of DDA.
According to figures on the latest cash report, the ending balance for all county, city, state, school and other taxing jurisdictions is $32,029,730.44. The total of the school-related funds being held by Glacier County, however, totaled $33,631,162.80, which is $1.6 million more than the total funds listed on the cash report.
Wilson was asked to explain how the total cash report balance could be $1,601,432.36 million less than the total showing for the school funds, which include Browning Elementary and High School funds, East Glacier Elementary Funds, Mountain View Elementary Funds and county-wide school transportation and retirement funds. As of press time, Wilson had not responded.
The total in the Protested Taxes fund as of Sept. 30 was listed at $169,718.02. The beginning balance of that fund was $4,074,452.21 on the May 2018 Cash Report but the ending balance on May 30 was listed as $128,311.85. The report shows -$3,949,140.66 in protested taxes was “received” during the month. Wilson was asked about the negative “received” amount but as of press time, no explanation was received.
Glacier County Funds with Negative
Cash Balances on Sept. 30, 2018
General Fund: -$1,370,775.91
Weed Control: -$6,647.62
Cemetery District: -$73,929.37
City-County Planning: -$14,929.88
Public Safety (Law Enforcement): -$825,747.86
Search and Rescue: -$17,084.09
Glacier Park Lights: -$6,592.16
DUI Prevention (STEP Funding): -$26,625.13
Noxious Weed Trust Fund: -$3,813.85
Glacier County Transit: -$39,141.72
Accelerated Tax: -$4,665.62
Sheriff Grant (Stonegarden): -$46,369.06
SVOR Reim. Grant: -$748.33
CDBG-Regional Impact Assessment Grant: -$15,606.57
Community Transportation CDBG-BCC Grant: -$192.00
Transportation Alternatives Program: -$147,415.97
Tobacco Grant: -$5,350.75
Immunization 3rd Party Billing Grant: -$1,192.97
ReAct Mini Grant: -$37.78
Glacier County Ambulance Capital Improvement Fund: -$1,639,036.73