DEALINGS WITH JUNIOR TAXING DISTRICTS Panel Participants: Karen Martin Walla Walla County Auditor Tom Westerman Franklin County Director of Finance Judy.

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Presentation transcript:

DEALINGS WITH JUNIOR TAXING DISTRICTS Panel 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 Warrants 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 annua l repor ting administer benefits budget help issue 1099s AP warrants asset tracking shared purchasing

BASIC REQUIREMENTS VS. RANGE OF SERVICES Why do more than required?

CHARGING FOR SERVICES

Prosecutor Review

CHARGING FOR SERVICES How do you calculate what you charge the districts?

CHARGING FOR SERVICES

CONTRACTS FOR SERVICES Either billed services or unbilled services

REVIEWING BOARD SIGNATURES RCW – “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 RESULTS To what level do you audit district payables?

SELECTED SURVEY RESULTS