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The BOCC acknowledged the report, noting that a budget amendment will formalize the <br />direction for REET II usage. <br />5. Unemployment Fund Update and Reinstatement of Employer side Deduction <br />(Discussion) <br />Mr. Yoder provided a historical overview of the unemployment fund and noted that missed <br />payments identified during the 2024 Accountability Audit total $53,000. These payments can be <br />absorbed by the existing fund balance. <br />The BOCC directed Finance to reinstitute the 0.1% employer side deduction, this will be <br />formalized with a resolution at an upcoming agenda. <br />6. Strategic Priorities for 2027 Budget Development Process (Discussion): <br />Item was moved to last on the agenda. Auditor Elliott briefed the BOCC on the proposed <br />timeline for the 2027 budget process, and the Board confirmed its continued support of the <br />schedule. Discussion focused on optimizing the meeting calendar and setting clear expectations <br />for family meetings. The Board indicated a preference for establishing a defined review period <br />followed by a designated decision day, rather than spreading decisions across multiple meetings <br />leading to confusion. <br />The BOCC expressed support for utilizing the Pro Forma calculation methodology and favored <br />placing a cap on total budgeted expenditures to achieve a cumulative zero -deficit budget aligned <br />with projected revenues. A zero -deficit budget was considered for 2026 but shelved due to the <br />magnitude of the cuts required. The board would like to see this executed for the 2027 budget <br />year. <br />Auditor Elliott shared his preference to formalize interdepartmental agreements to help ensure <br />continuity of service levels beyond his tenure as Auditor. <br />Chairman Wright introduced the WASAC survey and the possibility of presenting the results at <br />this year's budget retreat. Auditor Elliott and Mr. DeHaven expressed strong support for sharing <br />the findings with broader county leadership during that session. <br />Auditor Elliott provided a brief review of the prior year's budget priorities. During the <br />discussion, Commissioner Wachsmith expressed interest in developing Fund Balance policies for <br />funds beyond the General Fund, noting the potential value for committee funds particularly. <br />Auditor Elliott also proposed forming a capital facilities work group. This group would help <br />establish a direction for this effort and clear some of the exploration hurdles before engaging <br />with outside planning groups. This would minimize costs and also ensure that direction was well <br />informed prior to the outlay of funds. The BOCC expressed interest and directed staff to move <br />the initiative forward. <br />2026-02-19 MINUTES <br />