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Policy 120.12 Project Accounts

It is the policy of the BOCC to establish accounts, when appropriate and necessary, to track project-related revenues and expenditures. These project accounts, which may have financial transactions that occur in multiple fiscal years, shall be appropriated by the BOCC in a separate action or included in the annual budget adopted by the BOCC. Such funds are considered appropriated for a specific project and cannot be used for any other purpose unless the project is closed and the funds are re-appropriated. The BOCC shall review existing project accounts during the annual budget process.