Agenda

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County Administrator's Report 12. 14.

BCC Regular Meeting

Budget & Finance Consent

Meeting Date:	02/05/2015
Issue: Internal Revenue Service Audit-Fire Services
From:	Mike Weaver
Department:	Public Safety
CAO Approval:

RECOMMENDATION:

Recommendation to Clarify the Internal Revenue Service Employment Tax Audit Motion, Approved by the Board at the January 22, 2015, Meeting - Michael D. Weaver, Public Safety Department

That the Board take the following action concerning the Internal Revenue Service (IRS) employment tax examination:

A. Clarify its intent to approve items "A" through "E" on the Recommendation submitted for the January 22, 2015, Board of County Commissioners' (BCC) Agenda (CAR III-2), per the following:

1. Approve and authorize the Chairman to sign the Closing Agreement on Final Determination Covering Specific Matters;

2. Authorize the Chairman to sign IRS Form 2504-WC, Agreement to Assessment and Collection of Additional Employment Tax and Acceptance of Overassessment in Worker Classification Cases;

3. Authorize the Chairman to sign IRS Form 2504, Agreement to Assessment and Collection of Additional Tax and Acceptance of Overassessment;

4. Approve the Policy Change that allows credit for calls based on the number of hours at the Fire Station and to abolish the procedure for hourly pay for volunteer instructors; and

5. Authorize the Office of Management and Budget to process the transfer of funds on Budget Amendment #056, in the amount of $545,000, ($100,000 from Fire Fighter Stipends and $445,000 from Reserves) to Other Salaries and Wages and FICA to cover the IRS Tax Assessment, Fire Protection Fund (143), Cost Center 330206. This Amendment increases Personal Services in the amount of $545,000, for Fire Rescue; and

B. Ratify the Chairman's signature on the following documents: the Closing Agreement on Final Determination Covering Specific Matters, IRS Form 2504-WC, and IRS Form 2504.

[Funding Source: Fund 143, Fire Protection Fund, Cost Center 330206, Fire Rescue Operations]

BACKGROUND:

Clarification of the motion approved at the January 22, 2015, BCC Meeting to "sign the agreement and satisfy the IRS" is needed to specify approval of items "A" through "E" of the Recommendation.

BUDGETARY IMPACT:

Funds are available in Fund 143 Reserves, Fire Protection Fund, Cost Center 330206, Fire Rescue Operations.

LEGAL CONSIDERATIONS/SIGN-OFF:

N/A

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/a

Attachments
01-22-2015 Resume Page
01-22-2015 Recommendation
Closing Agreement on Final Determination
Form 2504-WC
Form 2504