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BOARD OF COUNTY COMMISSIONERS <br />COUNTY OF KITIITAS <br />STATE OF WASHINGTON <br />RESOLUTION NO _2018-DDS <br />TO ADOPT THE 2017 INTERNAL RATE FOR UNEMPLOYMENT COMPENSATION <br />WHEREAS, all local governments have a choice between either the Option 1 -Tax Basis or Option 2 -In- <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 -In-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. Interest <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 IT RESOLVED, the Board of County Commissioners hereby adopts the rate of <br />.1000% times gross wages excluding elected officials, to be charged to all departments and funds for wages <br />effective January 1, 2018. <br />ADOPTED this 16TH of January, 2018 . <br />BOARD OF COUNTY COMMISSIONERS <br />KITTITAS COUNTY, WASHINGTON <br />~ <br />Cha i rman <br />Co mmissioner