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McLean County, IL
 
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[Adopted 2-16-1993 (Ch. 25, § 25.01, of the 1986 Code)]
Pursuant to 55 ILCS 5/5-1005, Paragraph 16, and in accordance with the Government Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards, the McLean County Board hereby establishes and creates a new fiduciary fund for the purpose of accounting for gifts and donations received by the Sheriff's Department from persons, private organizations, and not-for-profit organizations, which are to be used exclusively for the operation, maintenance, and support of the Sheriff's Department's K-9 Program.
The County Treasurer is hereby directed to establish and create a new fiduciary fund for the purposes outlined in § 57-14 above.
Pursuant to 55 ILCS 5/5-1005, Paragraph 16, and in accordance with the Government Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards, the McLean County Sheriff shall be required to account for all gifts and donations received by the Sheriff's Department from persons, private organizations, and not-for-profit organizations, which are to be used exclusively for the operation, maintenance, and support of the Sheriff's Department's K-9 Program, in this fiduciary fund.