§ 120b.111. Administration of contribution rate.
(a) The county shall establish a separate fund for the sole purpose of accounting for the revenues received and expenditures incurred in the establishment, upgrading, expansion and operation of a 911 emergency communications system.
(b) The county treasurer, or, in a home rule county, the county official responsible for the collection and disbursement of funds shall deposit the moneys received from the local exchange telephone company in an interest-bearing restricted account.
(c) The governing body of the county shall make an annual appropriation on a line item basis for the nonrecurring and recurring charges associated with the operation of a 911 system and for payments to local governments which operate a 911 system. The appropriation shall also include appropriate administrative costs associated with the operation of the fund up to a maximum of 1% of the contribution rate moneys collected. Documentation for the administrative costs shall be included in the county plan.
(d) If a county discontinues a 911 system or fails to implement a 911 system within 3 years from the imposition of a contribution rate, the moneys remaining in the 911 fund shall be transferred to the general fund of the county or proportionately to those local governments in the county that had a 911 system after the costs have been paid to service providers.
(e) An audit of expenditures for nonrecurring and recurring costs shall be conducted on a triennial basis. The period covered by the audit shall coincide with the period the contribution rate is in effect. The cost of the audit shall be paid by the county and can be included in the eligible costs.
(f) Two copies of the audit report shall be filed with the Agency within 90 days of the end of the applicable fiscal year. The Agency will provide a copy of the audit to the Commission for review and comment with respect to the contribution rate.
Source The provisions of this § 120b.111 adopted April 17, 1992, effective April 18, 1992, 22 Pa.B. 1908.
Cross References This section cited in 4 Pa. Code § 120b.105 (relating to contribution rate).
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