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HomeMy WebLinkAboutBudget Transfer - AuditorsGRANT COUNTY COMMISSIONERS AGENDA MEETING REQUEST FORM (Must be submitted to the Clerk of the Board by 12:00pm on Thursday) REQUESTING DEPARTMENT:AUDITOR REQUEST SUBMITTED BY: MANDY KIM CONTACT PERSON ATTENDING ROUNDTABLE:MANDY KIM, CFO CONFIDENTIAL INFORMATION: ❑YES ©NO onrE:04.23.2025 PHONE:EXT 2740 ❑Agreement / Contract ❑AP Vouchers ❑Appointment / Reappointment ❑ARPA Related ❑ Bids / RFPs / Quotes Award ❑ Bid Opening Scheduled ❑ Boards / Committees ❑ Budget ❑ Computer Related ❑ County Code ❑ Emergency Purchase ❑ Employee Rel. ❑ Facilities Related 0 Financial ©Funds ❑ Hearing ❑ Invoices / Purchase Orders ❑ Grants — Fed/State/County ❑ Leases ❑ MOA / MOU ❑Minutes ❑Ordinances ❑Out of State Travel El Petty Cash ❑ Policies ❑ Proclamations ❑ Request for Purchase ❑ Resolution El Recommendation El Professional Serv/Consultant ❑Support Letter ❑Surplus Req. ❑Tax Levies ❑Thank You's ❑Tax Title Property ❑WSLCB +;'NS REQUEST-0 • TRANSFER FUNDS From- •- - (001.000) To Due to Mutual of • (504.006) Please see memo for details. If necessary, was this document reviewed by accounting? ❑ YES ❑ NO 0 N/A If necessary, was this document reviewed by legal? ❑ YES ❑ NO 0 N/A DATE OF ACTION: Gay.S� APPROVE: DENIED ABSTAIN D2: D3: ` DEFERRED OR CONTINUED TO: WITHDRAWN: RECEIVED APR 2 3 2025 4/23/24 GRANT COUNTY COMMISSIONERS Invoice Page 1 /1 ***H ISTORI CAL*** Invoice 0425103 Date 10/23/2024 County of Grant 35 C ST NW P.O. Box 37 Ephrata WA 98823 Vendor, MUTUAL OF OMAHA -- - --- ------ -- ------------- - --------- -- - ------ M r Shipping Method Payment Terms ID cument Nu i Pu h s 'd 'r Nu ber - Vendor'ID Do m e rc a e r e .10-23/2024 1 MTOMH .................. ....... ....... ..... ....... escriptilon Amount' Vot Benefits-LWOP PMT $10,374,781; GOOOBN3W ............. ...... . .............. Subtotal $10,374.78 Mist $0.00 Tax $0.00 Freight $0.00 Trade Discount $0.00 Payment $0.00 Total Due $1 O, 374.78 To: Board of Commissioners From: Auditor's Office Date 4/23/2025 Re: Request to transfer funds from Current Expense to Due to Mutual of Omaha In October 2024, Mutual of Omaha in collaboration with our Human Resources Department conducted an audit of volunteer benefits, comparing employees elected benefits against amounts deducted from employees and remitted to Mutual of Omaha. Several discrepancies were identified, mostly revolving around rounding issues. The totality of these discrepancies was found to be $110,374.78. After seeing advice from external parties Washington State Auditor's Office (SAO) & Municipal Research and Service Center (MRSC), it was determined that there is no clear right or wrong in this situation and ultimately the Board of Commissioner's must make the decision to either seek recoupment of funds or have Current Expense cover the cost. In my opinion, the cost to further pursue identifying what employees and how much was owed by respective employees, grossly outweighs the benefit of collecting from applicable employees. For Reference, here is a synopsis of responses received regarding this matter: o MRSC: "The county could also consult with the State Auditor's Office (SAO) regarding their recommended procedures to correct an overpayment to employees such as those recently discovered in your insurance benefits audit.......... I recommend you consult with the county prosecuting attorney about options to handle this particular insurance audit and balance." o SAO (Helpdesk #95608): "Our Office does not have the constitutional or statutory authority to provide legal advice or perform original legal research. We would suggest you contact MRSC or your legal counsel if you need legal advice or with specific legal questions on this matter.." o LEGAL: "There is not a direct, clear answer. It is going to boil down to the BOCC's/your risk tolerance." My recommendation is to transfer the funds from Current Expense to Due to Mutual of Omaha and request approval of that action, in the amount of $10,374.78 o CURRENT EXPENSE-001.000.00.0000.597000000 - $-10,374.78 o DUE TO MUTUAL OF OMAHAA - 504.006.00.0000.397000000 - $ 10,374.78 If you have any questions, feel free to call Mandy at 509-754-2011 ext. 2740