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4 <br /> Sheriff's Office <br /> 9. The Sheriff's Office has the following year-end adjustments that are needed in the Drug <br /> Forfeiture Fund and the Jail Inmate Fund: <br /> • The Drug Forfeiture Fund was established in FY 2015-16 to record Federal and <br /> State Forfeiture funds for the Sheriff's Office, and to account for the receipt and <br /> disbursement of these funds. This budget amendment provides for the receipt of <br /> additional Forfeiture funds of $136,495 received by the Sheriff's Office during FY <br /> 2019-20. This budget amendment provides for the receipt of these additional funds <br /> in the separate Drug Forfeiture Fund, outside of the General Fund. <br /> • The Jail Inmate Fund is a fiduciary fund and all remaining funds at year-end should <br /> be transferred out of the Fund to either a special revenue fund or to the General <br /> Fund, and reported as revenues of the County and used to track expenditures for <br /> equipment needs or providing indigent services to the inmates. These funds will be <br /> designated as Committed Fund Balance in the General Fund for use in FY 2020-21. <br /> This budget amendment provides for the transfer of funds totaling $35,070, and any <br /> residual balances, from the Jail Inmate Fund to the General Fund. <br /> This budget amendment provides for these year-end adjustments. (See Attachment 1, <br /> column 8) <br /> SOCIAL JUSTICE IMPACT: The following Orange County Social Justice Goal is <br /> applicable to this item: <br /> • GOAL: CREATE A SAFE COMMUNITY <br /> The reduction of risks from vehicle/traffic accidents, childhood and senior injuries, <br /> gang activity, substance abuse and domestic violence. <br /> Health and Dental Insurance Fund — Technical Amendment <br /> 10. This technical amendment provides for moving budgeted funds of $2,686,222 from the <br /> Transfer to Other Funds (Transfer to the Health and Dental Fund) to the Support <br /> Services Non-Departmental section of the General Fund in order to comply with <br /> Governmental Accounting Standards Board (GASB) financial requirements that Retiree <br /> Health Insurance payments be paid from the County's General Fund. This budget <br /> amendment provides for this technical amendment as stated above. (See Attachment <br /> 1, column 9) <br /> SOCIAL JUSTICE IMPACT: There are no Orange County Social Justice Goals <br /> associated with this item. <br /> County Capital Projects <br /> 11.The County has established projects in the County Capital Projects Fund to construct or <br /> acquire a capital asset. A Capital Asset is defined by Governmental Accounting, <br /> Auditing, and Financial Reporting (GAAFR) as: land, improvements to land, <br /> easements, work of art, and historical treasures, infrastructure and all other tangible or <br /> intangible assets that are used in the operations and that have initial useful lives <br /> extending beyond a single reporting period. As stated in North Carolina General <br /> Statute 159-13.2 (c) Project Ordinances, "A project ordinance shall clearly identify the <br />