HomeMy WebLinkAbout2017-12-21-minutes-finance-study-session 2017_12_21 Minutes Page 1 of 3
KITTITAS COUNTY
FINANCE STUDY SESSION MINUTES
BOCC CONFERENCE ROOM, 205 WEST 5TH ROOM 108 - ELLENSBURG
THURSDAY 8:30 AM December 21, 2017
Board members present: Commissioner Chairman Paul Jewell and
Commissioner Laura Osiadacz. Commissioner Obie O’Brien was
absent.
Others: Lisa Young, Human Resource Director, Jerry Pettit,
County Auditor and Judy Pless, Budget and Finance Manager
HUMAN RESOURCE
Draft Sick Leave Policy
This item was pulled from the agenda.
Memo of Understanding (MOU)- Teamsters Probation Union
Human Resource Director Lisa Young presented a MOU to recognize
a change in health benefit providers and the County
Contribution.
Memo of Understanding (MOU) – Teamsters Correction Union
Young also presented a MOU to recognize a change in health
benefit providers and County Contribution.
Both agreements have been signed by the union representative.
Commissioner Osiadacz made the motion to approve both MOU’s.
The motion was seconded and approved
TREASURER
Year-end Investment Portfolio Performance and Comparison
This item was pulled from the agenda.
FINANCIAL INFORMATION
Self-Insurance – Guardian Dental Insurance
Judy Pless, Budget and Finance Manager stated that effective
January 1, 2018 the County was electing to offer a self-
insurance dental plan; Guardian Dental Insurance. There are
specific guidelines that are in place by the RCW’s and WAC’s to
account for the self-insurance plan. Pless presented a
resolution establishing fund 504 – Dental Self Insurance
Program. Commissioner Osiadacz made a motion to adopt
Resolution 2017-205 as presented, motion was seconded and
approved.
2017_12_21 Minutes Page 2 of 3
Credit Cards
Pless presented a report showing data on each department that
uses a county credit card – Purchasing card. Pless stated when
the program was established the Board only allowed certain
departments to have departmental credit cards. Pless requested
permission to allow other department to participate in the
program as recommended by the Auditor’s office. Both
Commissioner Jewell and Osiadacz had no issues with the program
expanding.
Governmental Accounting Standards Board (GASB) Updates
Federal Procurement Rules - Pless informed the Board that the
new Uniform Grant Guidance update required new procurement
procedures. Pless presented Resolution 2017-206, A Resolution
Adopting Federal Procurement Procedures for the Boards approval.
Commissioner Osiadacz made a motion to approve the resolution as
presented, motion was seconded and approved.
Authorized Signatures for reimbursement requests – Pless
informed the Board that additional certifications must be used
to submit reimbursements from federal programs. Discussion
occurred and Commissioner Jewell suggested that a form be
prepared for users with all grants and be approved when the
Board approves the grant agreement. Pless stated she will
prepare a form.
Blended units – Pless informed the Board of a new requirement
regarding Component Unit relationships to the County. The
Auditor’s will be working with Commissioner’s staff to review
each outside boards the Commissioners are on or boards the
Commissioners appoint to see if the County has any financial
responsibility to these boards.
Unemployment Compensation
Pless presented to the Board reports on Fund 511 Unemployment
Compensation showing the ending fund balances for the year 2013
through 2016. The internal billing rate is established by a
resolution adopted by the Board each January, which has been
developed by the average of that past two years claims paid out
into the actual wages reported to Employment Security. Pless
stated that because of the amount in the fund balance that the
rate for 2018 be lower than as in past practice and is
suggesting .1% instead of the calculated rate of .208%.
Discussion occurred and Pless was to present the resolution in
January with the rate of .1%.
2017_12_21 Minutes Page 3 of 3
Budget Reports
Pless presented the sales tax and budget reports for the period
ended November 30, 2017 for the Board Review.
Other Business
Discussion occurred about the Event Center accounting
processing. Jerry Pettit agreed to sit down with Commissioner
Osiadacz and Event Center staff to review processes.
Discussion occurred about departments requesting changes in
personnel and the Board is requesting a fiscal note be added to
the Staff reports or presented with all personnel changes.
Pless stated she will work on to create this form.
The meeting was adjourned at 9:30 am.
KITTITAS COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Judy Pless Laura Osiadacz, Chairman