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Kittitas County Board of County Commissioners <br />Finance Study Session (Monthly) <br />Monday, August 1, 2022 <br />MINUTES <br /> <br />Commissioners Present: Laura Osiadacz, Brett Wachsmith, Cory Wright <br />Management/Staff Present: Jerry Pettit (Auditor), Amy Cziske (Treasurer), Jeanne Killgore, Kylee Wuestoff <br /> Brian Carlson (Budget/Finance Director) <br /> <br />1. Call to Order: 3:00pm <br />2. Citizen Comments: none <br />3. Admissions Tax Update <br />Mr. Carlson relayed Prosecutor’s Office correspondence on this topic, noting that they state that the Public <br />Health Department does not seek corrective action for the current or prior budget years. He also concurred <br />with Prosecutor’s position that the 2023 Budget should be compiled to reflect code language, unless this <br />provision no longer fits with BOCC objectives, at which point BOCC should direct staff to draft a revision. Mr. <br />Carlson stated that an audit finding was possible but unlikely. He further observed that a review of fund balance <br />policies and targets could clarify for the Commissioners whether and how to revise the County Code. <br />Ms. Cziske stated that her Department’s interest in this topic has to do with collections criteria, and not with <br />appropriations to Public Health Department. <br />The Board directed staff to prepare 2023 budgets to reflect this code provision, and briefly discussed timelines <br />and decision-points for future consideration. <br />4. 2023 Budget: Recap and Discussion of Retreat; next steps <br />Commissioner Osiadacz inquired about inflationary pressure, and how best to approach it for 2023 and future <br />budgets. Mr. Carlson stated that current levels of inflation are likely to persist for three to five years, if not <br />longer, based on Federal actions in 2020 and 2021. He emphasized the importance of attrition planning and <br />service-level objectives in counteracting current budgetary trends in a structured, transparent and leveraged <br />manner. The Board added no additional direction regarding parameters for the 2023 budget. <br />5. Requests for remaining American Rescue Plan (“ARPA”) Funds <br />Mr. Carlson reviewed the ARPA funding requests submitted by Department Directors and discussed during the <br />budget retreat. <br />The Commissioners reiterated their direction to forego requests for proposals from outside stakeholders. <br />Commissioner Wachsmith observed that Director requests account for the entirety of the remaining ARPA <br />funds, and discussed possible allocation methods to ensure that Director and Commissioner requests are <br />considered. The group discussed the need to consider other funding sources and budgeting methods for high- <br />priority requests. <br />Mr. Carlson suggested one-on-one discussions with Commissioners prior to the next Finance meeting to identify, <br />quantify, and plot Commissioners’ ARPA requests for consideration. The Board agreed to this approach, and <br />requested this item on the next Finance study session agenda. <br />6. 2022 YTD Reports <br />Mr. Carlson provided a brief review of the County’s revenue portfolio, a three-year history of the County’s <br />annual “carry forward” amount, and the composition of the 2021 carry forward.