HomeMy WebLinkAboutRes-2021-005BOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS
STATE OF WASHINGTON
REsoLUloN No_2021- nps
TO ADOPT THE2O2T INTERNAL RATE FOR UNEMPLOYMENT COMPENSATION
WHEREAS, all local governments have a choice between either the Option L - Tax Basis or Option 2 - ln-
lieu contribution basis for making payments to the Department of Employment Security (DES) per R.C.W.
50.44.030; and
WHEREAS, Kittitas County selected Option 2 and has been in Option 2 for years.
WHEREAS, the State auditor prescribes the accounting for Option 2 - ln-Lieu Contribution
(Reimbursement) R.C.W 50.44.060. The choices for the accounting of Option 2; are Method A; create an internal
service fund or Method B; participate with other local governments.
WHEREAS, Kittitas County uses Method A, and has created an internal service fund entitled 511
Unemployment Compensation. The purpose of this fund is to receive periodic cash contributions from operating
funds. The amount of these cash contributions depends on the estimate of future unemployment claims. The
estimates should be adjusted periodically, based on an experience. There may be different rates for departments
and funds within the same government. The periodic cash contributions from operating funds will be charged to
the functional expenditure/expense accounts in the operating funds in the same manner as premium payments
paid to the DES. Payments to the DES must be made from the Unemployment Compensation Fund. lnterest
earnings on investment of the contributions may be used for the benefit of the Unemployment Compensation
Fund (thereby reducing charges to the operating funds).
WHEREAS, the rate was established during the preliminary budget process
NOW, THEREFORE BE lT RESOLVED, the Board of County Commissioners hereby adopts the rate of
.O2OO% times gross wages excluding elected officials, to be charged to all departments and funds for wages
effective January'J", 2021.
ADOPTED this 5th ofJanuary 2021.
BOARD OF COUNW COMMISSIONERS
KTTT|TAS COUNry WASHTN N
lilill
erk of the rd
Commissioner