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HomeMy WebLinkAbout2023/10/24 - Special Board of Mason County Commissioners Special Finance Meeting Agenda Commission Chambers 411 N 511 St, Shelton,WA 98584 October 24, 2023 �x. 10:00 a.m. 1. Call to Order—The Chairperson called the special meeting to order at 10:17 a.m. 2. County Finance Committee Balances Current Expense cash balance as of September 30,2023 was$28,296,767.15;last year$25,256,375.27. Total Reserves$7,589,000.Total cash and investments$267,063,352.66. Investment Portfolio cost $251,870,008.57 and market value$251,394,117.09. 90-day T-Bill rate 5.32%. Banking costs$2,126. Outstanding debt$17,939,480.08. 3. Old Business a. Project funding update b. Skokomish River restoration Loretta Swanson shared this is still in the acquisition phase. The Army Corps of Engineers projected a construction cost increase and the best approach to keep within the project budget will be discussed. Mark discussed revising the original design based on individual property owners that do not want to participate allowing the project to be downsized and kept within the original budget. Loretta added that the overall project consists of five distinct projects. This will be a short-term loan. The local share will be processed and then the Conservation District will be billed. The Conservation District will then turn in those bills to be reimbursed by the grant. c. Belfair Wastewater System Lisa shared construction has begun and American Rescue Plan Act(ARPA)funding for$1.5 were used. The remaining amount is being paid through the Public Works Commerce loan. d. Other Lisa added that Loretta will attend the Finance Committee to discuss a Road Improvement District (RID)for Shetland Road that will need funding. Cmmr.Neatherlin asked what the requirement is on internal loan rates and if the State pool is based on investments,if taken out of the General Fund could a development fund be set up. Lisa answered the Board will determine the interest rate and the recommendation is to at least match the current Federal or State pool rate. Mark added this is under one fund benefiting another,the fund being borrowed from must be compensated. Lisa included that the former policy had the State pool rate plus a percentage. When a RID fund is created,the assessment would go into the fund and be paid from the fund. It does not stay within the General Fund of Public Works. These funds are set up specifically and RIDS are longer term which would need financed. 4. New Business a. Investment Authorization Agreement Lisa shared that RCW 39.29.020 grants the Treasurer authority to invest County funds and requires reauthorization every four years. 11 Special Finance Committee Meeting Cmmr.Trask/Auditor Duenkel moved and seconded to adopt the Investment Authorization Agreement for the Mason County Treasurer. Motion carried. b. Investment Policy annual review Lisa shared the Mason County Investment Policy. There are no recommended changes at this time. The State Treasurer's Office and Washington Public Treasurer's Association(WPTA)has reviewed this policy. Lisa annual review of investment policy,no recommended changes at this time. Vetted through State Treasurer's Office and? Cmmr.Trask/Auditor Duenkel moved and seconded to approve the Mason County,Washington Investment Policy. Motion carried. c. External Investment Pool Policy Lisa shared the Mason County External Investment Pool Policy. The State Auditor's Office determined that the State pool is considered an external investment,and a policy is needed. This policy includes the same information as the financial statements audited by the State Auditor each year. The external investment pool is not registered with the U.S. Securities and Exchange Commission(SEC)and is not subject to any formal oversight other than what is provided by the Mason County Finance Committee. The County is a voluntary participant. Approximately 36%of the County Treasurer's Investment Pool through the Local Government Investment Pool consists of involuntary participants. The Treasurer does not require written consent from involuntary participants but does for voluntary participants. Auditor Duenkel/Cmmr.Trask moved and seconded to approve the Mason County External Investment Pool Policy. Motion carried. 5. Adjournment—the meeting adjourned at 10:37 a.m. ATTEST: BOARD OF COUNTY COMMISSIONERS MASON COUNTY,WASHINGTON McKenzie Smitfl,Cle'N of the Board , '�Sharon Trask,Chair dy Neather in,Vice-Chair Kevin Shutty,Co missioner 2 1 Special Finance Committee Meeting