HomeMy WebLinkAbout2022-08-29-minutes-finance-study-sessionKittitas County Board of County Commissioners
Finance Study Session (Special)
Monday, August 29, 2022
MINUTES
Commissioners Present:
Laura Osiadacz, Brett Wachsmith, Cory Wright
Management/Staff Present:
Jerry Pettit (Auditor), Brian Carlson (Budget/Finance Director), Zack DeHaven and Dora Van Epps (Finance Staff),
Chelsey Loeffers (Public Health Director), Katie Odiaga (Public Health Finance Manager)
1. Call to Order: 1:00pm
2. Citizen Comments: none
3. Public Health Department: Fund Balance Targets
The Commissioners reviewed the Public Health summary financial information and fund balance policy. They
further discussed policies for other departments and for the entire county. Ms. Loeffers and Ms. Odiaga
clarified their department’s fund-balance classifications.
4. 2023 Budget: Status and Next Steps
Mr. Carlson reviewed the budget calendar. There was no further discussion.
5. 2023 Budget: ARPA Remaining Funds and Requests
The Commissioners discussed their own proposals for consideration.
Commissioner Wachsmith discussed proposed funding for “The Shop” ($75K total, spanning 2022-2024), and
“Happy Feet” daycare ($500K in 2022).
The group entered executive session at 135pm, pursuant to RCW 42.30.110 (B) to discuss details pertaining to a
real estate transaction. The group re-entered regular session at 1:41pm. No formal action was taken.
Commissioner Osciadacz discussed the maintenance proposal for the upper county cemetery. She noted that
the original cost estimate was from 2019, and that the cost for needed water line work is likely increased to
$120K. She also noted that there is work needed on a retention wall, which may be included in the proposal.
Commissioner Wright discussed proposals for Kittitas County Museum, the Clymer Museum, and City of Kittitas
for its capital improvements program. These proposals total $790K.
The Commissioners directed Mr. Carlson to develop a final analysis of all requests, to include any additional
expense and/or revenue impacts, for Board consideration at the next appropriate venue, likely September 26th.
The Commissioners were unanimously opposed to the requested Sheriff’s Department property acquisition, and
noted that the transfer station grant request was no longer under consideration.
6. 2023 Budget: Personnel Analysis
Mr. Carlson provided an analysis of cost trends based on currently authorized positions countywide. He noted
that annual increases are $2.5MM to $3MM at current staffing levels. He suggested Board consideration of a
portion of ARPA funds left unallocated as a way to offset inflation in future county budgets.
7. Financial Statements Audit Update
Mr. Carlson discussed the ongoing process with State Auditor’s Office, and the target deadline of September 30
for final publication.
8. 2022 YTD Reports / select topics
Mr. Carlson reviewed a four-year revenue history reflecting year-to-date August. He noted that the sales tax
increase in 2022 likely has an inflation component. He also observed the annual difference between budgeted
and actual revenues, noting an ongoing variance of $5MM-$6MM in countywide revenues, and $3MM-$4MM in
sales tax revenues, actual above budget.
9. Scheduling for next Finance Study Session; Topics
Commissioner Osiadacz requested a more detailed discussion of attrition planning.
Commissioner Wachsmith requested a final list of ARPA requests for BOCC consideration.
10. Other business: none
11. Concluded: 2:22pm
Brian Carlson, Finance Director Laura Osiadacz, BOCC Chairperson