DEALINGS WITH JUNIOR TAXING DISTRICTSPanel Participants:Karen Martin Walla Walla County Auditor

Tom Westerman Franklin County Director of Finance

Judy Pless Kittitas County Budget & Finance Manager

Brad Posenjak Chelan County Chief Deputy Auditor

WHY DO WE EVEN BOTHER?

RCW 36.22.090Warrants of Political Subdivisions

All warrants for the payment of claims against… (districts) who do not issue their own warrants… shall be drawn and issued by the county auditor… upon proper approval of the governing body thereof.

SERVICES PROVIDED

payroll warrants

audit AP invoices

chart of accounts

issue W-2s

annual reporting

administer

benefits

budget help

issue 1099s

AP warrants

asset tracking

shared purchasing

BASIC REQUIREMENTSVS.

RANGE OF SERVICES

Why do more than required?

CHARGING FOR SERVICES

CHARGING FOR SERVICES

Prosecutor Review

CHARGING FOR SERVICESHow do you calculate what you charge the districts?

CHARGING FOR SERVICES

CONTRACTS FOR SERVICES

Either billed services or unbilled services

REVIEWING BOARD SIGNATURES

RCW 36.22.090 – “upon proper approval of the governing body.”

Liability Board turnover

IMPREST ACCOUNTS

Districts that maintain a separate checking account to pay for their day-to-day operations. Then they submit a regular request to the county to replenish their account. What approval is required?

INDIVIDUAL EMPLOYER ID NUMBERS

Every district should report with their own Tax ID numbers. NOT THE SAME AS THE COUNTY!Honestly, if you’re still doing this after 15 years of discussion you should be taken to the wood shed…

INDIVIDUAL EMPLOYER ID NUMBERS

DISPUTES WITH DISTRICTS OVER SERVICES

Testimonials

SELECTED SURVEY RESULTSTo what level do you audit district payables?

SELECTED SURVEY RESULTS