HomeMy WebLinkAbout2023-09-28-minutes-finance-study-session2023-09-28 MINUTES 1
KITTITAS COUNTY
FINANCE STUDY SESSION MINUTES
BOCC CONFERENCE ROOM, 205 WEST 5TH ROOM 108 - ELLENSBURG
Special Meeting
Thursday 10:30 AM September 28, 2023
Board members present: Chairman Cory Wright, Vice-Chairman Brett Wachsmith,
Commissioner Laura Osiadacz
Staff Present: Bryan Elliott - Auditor, Brian Calrson – Budget and Finance Director, Kylee
Wuesthoff – Treasurer Office, Zack DeHaven – Auditor Office, Andrew Yoder – Auditor Office
Others: Heidi Behrends Cerniwey, Brad Case, Newspaper Man
1. Call to order: 10:30AM
2. Citizen Comments (1 min. time limit): None
3. City of Ellensburg Fieldhouse - Update
Mr. Carlson Reviewed the Fieldhouse project scope and funding needs. The Fieldhouse
is to replace the Racket Club which was lost due to fire earlier this year. The City’s
project cost estimate is $25MM. The City of Ellensburg is requesting the County’s
financial support for the project. Ms. Behrends Cerniwey informed the group that $7MM
in anticipated grant funding has been reduced to $500K. Chairman Wright expressed
interest in the City of Ellensburg’s bonding capacity. Ms. Behrends Cerniwey stated the
City of Ellensburg’s goal of full funding without bonding, especially given the
unfavorable bonding climate. The commissioners communicated their wish to see the
project succeed but agreed that they needed more details from the City of Ellensburg
prior to furthering the funding discussion. Mr. Carlson suggested revisiting this topic
concurrent with the County’s 2024 projects and capital outlay prioritization during
October, so as to provide Commissioners with full context.
4. Boys and Girls Club of Columbia Basin – Status Update
Ann Leichleiter was unable to attend the meeting; Mr. Carlson provided an update in her
stead. An anticipated 21st Century grant funding source was denied. Mr. Carlson
forwarded the Club’s request of $150K - $200K, the latter figure reflecting programming
2023-09-28 MINUTES 2
for Cle Elum. The Board unanimously approved the use of ARPA funds for the project
but expressed a desire to clearly articulate that this is seed money and not an ongoing
funding commitment. Mr. Carlson will draft a contract for formal BOCC approval, and
will reflect the full $200K ARPA appropriation in a 2023 Budget Amendment.
5. Capital Improvements Fund – Review and Analysis
Mr. Carlson gave an overview of the Capital Improvements Fund and its revenue
streaming primarily from REET 1 and 2 collections. The fund balance is approximately
$5MM. 2021 and 2022 were identified as boom years for revenue collection and should
not be viewed as the new standard but rather an anomaly. Commissioner Osiadacz
expressed an interest in seeing an analysis with abnormally large single transactions
removed to extract distortions from long term trend analysis. Mr. Carlson outlined the
existing fund commitments including REET 2 collections commitment to the road fund,
jail bond debt service, new transfer station debt service, etc. Discussion surrounded
realistic additional flexibility for new fund expenditures and commitments. Current
maintenance needs were emphasized.
6. YTD Revenue Analysis
Mr. Carlson presented a revenue analysis including past and current trends. Discussion
was had. Commissioner Osiadacz highlighted the value of having a realistic revenue
picture for decision making.
7. Enterprise Technology Fund
Mr. Carlson communicated the joint plan between the Information Technology
Department and the Auditor’s office to consolidate the technology resourcing function
into a separate fund. This allows for better analysis, increased efficiency, purchasing
power, and review of present and future resourcing demands. The proposed budget of
expenditure for 2024 is $3.2MM, $1MM is being requested from remaining ARPA funds.
8. Preliminary Budget 2024
Mr. Carlson apprised the board of the status of the 2024 preliminary budget. The deficit
is currently approximately $8MM. Mr. Carlson explained certain tactics being employed
including conservative estimation for revenues, the full cost budgeting of FTE, and
isolation of projects in a new workflow. Mr. Carlson highlighted a positive development
2023-09-28 MINUTES 3
where the anticipated health benefit increase of 40% has fallen to an increase of only
26%.
9. WCRP – Optional Excess Liability Coverage
Mr. Carlson reviewed the Washington County Risk Pool excess liability coverage and
premium. A brief discussion ensued, and the board unanimously approved the additional
expense.
10. Other Business:
Mr. Carlson informed the board that the State audit of financials is nearing completion.
The only remaining item being the exit conference. A finding is anticipated in relation to
documentation of vendor status for ARPA sub-recipients.
11. Concluded: 11:52 AM
KITTITAS COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Brian Carlson Cory Wright, Chairman