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BOARD OF COUNTY COMMISSIONERS <br />COUNTY OF KITTITAS <br />STATE OF WASHINGTON <br />REsoLUiloN No-202 L--2n <br />TO ADOPT THE2022INTERNAL RATE FOR UNEMPLOYMENT COMPENSATION <br />WHEREAS, all local governments have a choice between either the Option L - Tax Basis or Option 2 - ln- <br />lieu contribution basis for making payments to the Department of Employment Security (DES) per R.C.W. <br />50.44.030; and <br />WHEREAS, Kittitas County selected Option 2 and has been in Option 2 for years <br />WHEREAS, the State auditor prescribes the accounting for Option 2 - ln-Lieu Contribution <br />(Reimbursement) R.C.W 50.44.060. The choices for the accounting of Option 2; are Method A; create an internal <br />service fund or Method B; participate with other local governments. <br />WHEREAS, Kittitas County uses Method A, and has created an internal service fund entitled 511 <br />Unemployment Compensation. The purpose of this fund is to receive periodic cash contributions from operating <br />funds. The amount of these cash contributions depends on the estimate of future unemployment claims. The <br />estimates should be adjusted periodically, based on an experience. There may be different rates for departments <br />and funds within the same government. The periodic cash contributions from operating funds will be charged to <br />the functional expenditure/expense accounts in the operating funds in the same manner as premium payments <br />paid to the DES. Payments to the DES must be made from the Unemployment Compensation Fund. lnterest <br />earnings on investment of the contributions may be used for the benefit of the Unemployment Compensation <br />Fund (thereby reducing charges to the operating funds). <br />WHEREAS, the rate was established during the preliminary budget process. <br />NOW, THEREFORE BE lT RESOLVED, the Board of County Commissioners hereby adopts the rate of .OO0% <br />(zero percent) times gross wages excluding elected officials, to be charged to all departments and funds for wages <br />effective Janua ry'J,, 2022. <br />ADOPTED this 21st of December 202L <br />BOARD OF COUNTY COMMISSIONERS <br />KITTITAS COUNTY, W GTON <br />Com oner <br />Clerk of the <br />Comm ssioner