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HomeMy WebLinkAbout2020/11/16 - Briefing BOARD OF MASON COUNTY COMMISSIONERS'BRIEFING MINUTES Mason County Commission Chambers,411 North 5th Street,Shelton,WA Week of November 16,2020 10:30 A.M. State Auditor Exit Conference Commissioners Trask,Neatherlin and Shutty attended via Zoom. - - • Chelcie-Robinson,SAO,reviewed the 2019 accountability audit report,financial statement and federal grant compliance audits. • Exit Recommendations for the Accountability Audit-Equipment Rental and Revolving Fund-ensure all costs,direct and indirect,are recovered to ensure there is not a gift of public funds;Auditor's Operation&Maintenance Fund-ensure all expenses charges to restricted funds are supported by adequate documentation to demonstrate they are allowable;Assessor's Office-recommend the Assessor's Office retain detailed support for amounts reported to DOR;Clerk's Office-recommend the Clerk's Office send past due accounts to collections. • Two Findings-2019-001,The declining financial conditions of the Belfair Sewer Fund and Rustlewood Water and Sewer Fund put the utilities at risk of not meeting their financial obligations;2019-002,The county did not have adequate internal controls to ensure compliance with federal reporting requirements for Title III funds. • Chelcie pointed out Note 8 to the financial statements,in February 2020,a state of emergency was declared that could have a negative effect on the County. This is something the SAO is including in all audits. 11:00 A.M. 2021 Budget Workshop Commissioners Trask,Neatherlin and Shutty attended via Zoom. • Jennifer Beierle reviewed the current status of the 2021 budget. Total General Fund not including beginning or ending fund balance is at$40,683,623. The salaries budgeted in Auditor O&M will be removed;the employee that was budgeted in that fund is now budgeted in the General Fund. • Cmmr.Neatherlin brought up the Analyst position in Assessor's Office that has been requested. Remove Appraiser position and add a 2nd Analyst position,keeping the FTE count the same. • Add$500K to new road construction. • The County is on track to receive$6.6M in sales tax in 2020. • Jenn will post the current 2021 budget on the County's website and the 2021 budget hearing will be held December 7. 11:30 A.M. Executive Session-RCW 42.30.110(1)(i)Potential Litigation Commissioners Trask,Neatherlin and Shutty met in Executive Session for potential litigation from 11:35 a.m.to noon. Also in attendance: Tim Whitehead,Loretta Swanson,Mike Collins,Dawn Twiddy and Nichole Wilston. Respectfully submitted, Diane Zoren,:Administrative Services Manager BOARD OF MASON COUNTY COMMISSIONERS 01 4 X� Sharon Tra9k R y Neath lin evin Shu Chair Commissioner Commissio r