[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6147075,"mediaKeyId","5522280-83a1ab114d84281cc274f872afaf2e29","parentId",5522280,"title","Finance committee details state remits, budget amendments and audit timeline","audioSeconds",2779,"startMs",990000,"endMs",3769000,"viewUrl","/Search/View?dp=1&key=5522280-83a1ab114d84281cc274f872afaf2e29&start=990&end=3769","thumbnailUrl","https://assets.pipeline.soar.com/5522280-83a1ab114d84281cc274f872afaf2e29/thumbnail_990000.jpg","articleUrl","/articles/6147075/Ocean-Shores/Grays-Harbor-County/Washington/Finance-committee-details-state-remits-budget-amendments-and-audit-timeline","mediaUrl","https://secure.pipeline.soar.com/6147075-7f970890bce292a694f770531f586ca8/orig.mp4?Expires=1773537147&Signature=oGTxsQnIVRGRButNVhgxYbAoNmQ06-0TMxPrNlwcK5qIgqXV9YQPWKLkUE0dq-r8rvPMIX5VZaTf4h63e5TSjmCy8jswjSMDHDmioPJxTvwYRoj~fMMDkzv-hb6hMm29iJRln4mKWeEpGtJfDzScwPtkcjbm88vEDbsbEKSIg-WetyQMMUAwSyg-QhGFm49V9bFzaw~uuT3SLg~iLaGuBF1WFoPAcSKX5EzNJk6bVclUopsUY7EIC5LEwMQI39KwobGVSLhrHVzoGutp6D9fgY67qDk~JZ2ccenp3FpBarja~uzUZVVFjh-c2cf~V5LZsXqKu227jBxxAPbYZbwVeQ__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Ocean Shores, WA","date","2025-08-01T13:34:46.21Z","article","Finance staff used the July 30 meeting to flag three items from the monthly financial packet: (1) several negative remits from state and county payments that staff said appeared unusual and required follow-up; (2) revenue and project spending tied to recent grants (notably erosion-control grant receipts) that require budget amendments; and (3) the audit timeline and potential single-audit threshold.

Negative remits: staff said they found small negative line items on some state and county remittance statements, including local examples of $7, $24 and $19 and a more sizeable $3,000 deduction from liquor excise tax. Staff reported that in at least one instance the state told them the negative amount reflected an offset for an overpayment made in a prior month; staff said they asked the county and state for clearer explanations and requested improved notation on remittance statements so municipalities do not have to chase answers.

Grant revenue and budget amendments: staff noted the erosion-control work at the shoreline had produced grant receipts that exceeded the originally budgeted expenditure lines. Staff said the city had received approximately $1,173,000 in grant funding related to erosion-control work (reported revenue) but had not yet increased the corresponding expenditure budgets, which makes some departmental fund-percent figures appear misleading. Finance staff said they have identified items that require formal budget amendments and that they prefer to make those amendments in a consolidated package after the cost-allocation cleanup is complete.

Audit timeline: staff told the committee they supplied auditors with requested documentation in advance. The auditors plan to request documents in early September, perform fieldwork in mid-September, and hold an exit conference in October. Staff said the city did not exceed the federal single-audit threshold for 2024 (the Uniform Guidance threshold is $750,000 in federal awards), so the audit timeline places Ocean Shores after jurisdictions that do require a single audit.

Ending: staff said they will provide the committee a technical memo on the state remits once they receive the state's full explanation, will prepare the consolidated list of required budget amendments for council consideration (potentially in October or November), and will support the auditors during September fieldwork.","mediaType","Video","parentTitle","07 30 2025 Finance Committee Meeting","oneSentenceSummary","Finance staff told the committee about unexplained negative remits from state and county, grant revenue that requires budget amendments, and an upcoming audit schedule; staff said they will follow up with technical answers and a consolidated set of budget amendment requests after the ledger cleanup.","taxTitle","Ocean Shores, Grays Harbor County, Washington","taxId",72061,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6147080,"Finance committee urges use of Transportation Benefit District funds for street maintenance and project planning",876,2790000,3666000,"/Search/View?dp=1&key=5522280-83a1ab114d84281cc274f872afaf2e29&start=2790&end=3666","https://assets.pipeline.soar.com/5522280-83a1ab114d84281cc274f872afaf2e29/thumbnail_2790000.jpg","/articles/6147080/Ocean-Shores/Grays-Harbor-County/Washington/Finance-committee-urges-use-of-Transportation-Benefit-District-funds-for-street-maintenance-and-project-planning","https://secure.pipeline.soar.com/6147080-513358b1e308425479799b527662caec/orig.mp4?Expires=1773537147&Signature=Unjl1N4ljH5fH8HXQ2ZrGSnsaIRh0zmzXT4994fM5mQ1b39U2mq~yQQdRxuzNfIuanwFwzCh5ySPrOM7mUBiGmfAyU876U6ZmULMqOAXaaB8FjL2X32ft7TEBRCE3LXtZazr-bW6pkljoK6gnaCanUrueodpyVJf25kshG0hMjQDggGw9PnSbl9jK7BPiDfcykDQ6yfzGVczJ3YJsb18qf27ZK57rBQeW10CKT84HUShZU3VbB683in83doX~mz62t3ao0zSG7t-42rIu0oZaRtnQvCIlapJshlHarzGfD5ALf5khiet12yLeP8HqcW735anb7lsPk9zyTtvBJ25xg__&Key-Pair-Id=KUT5TJCACFTXG","Members of the Ocean Shores Finance Committee on July 30 urged staff and council to make fuller use of Transportation Benefit District (TBD) revenues to fund routine maintenance, traffic safety and smaller capital projects rather than defaulting to general fund dollars.

Committee members said Ocean Shores receives approximately $500,000 per year in TBD revenue and that failing to use those revenues for eligible street maintenance causes the general fund to absorb costs. The committee discussed several recent uses of TBD funding, including requests submitted for road cutouts, striping and lighting at high-priority intersections and for school-zone safety improvements, and urged staff to continue identifying eligible maintenance projects.

\"Every time you go and spend a dollar at 7-11, it adds up quick, and that's the same thing\" with TBD uses, one committee member said, stressing that small recurring projects compound into a meaningful capital reserve over time. Members noted the existence of a city 6-year transportation improvement plan used to qualify for WSDOT and other grants and recommended documenting priorities in a project-management system so eligible items are charged to the TBD rather than the general fund.

The committee also discussed MRSC (Municipal Research and Services Center) guidance and whether Ocean Shores has formally \"assumed powers\" for its TBD. Staff said the city appears to be one of the few jurisdictions that has not adopted an assumption-of-powers approach and agreed to research the legal and procedural implications so the council can clarify whether separate TBD meetings or a different governance approach would simplify approvals for TBD-funded projects.

Ending: staff said they will continue preparing TBD budget requests for eligible work, pursue education of department leads on eligible uses, and explore project-management tools and citizen-reporting tools to capture routine maintenance needs for possible TBD funding.","Committee members urged more consistent use of Transportation Benefit District (TBD) revenues for routine street maintenance and safety projects, recommended better project tracking and cited the six-year transportation improvement plan and MRSC guidance as resources.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6147085,"Finance committee presses review of golf course management after uneven financials",1159,1496000,2655000,"/Search/View?dp=1&key=5522280-83a1ab114d84281cc274f872afaf2e29&start=1496&end=2655","https://assets.pipeline.soar.com/5522280-83a1ab114d84281cc274f872afaf2e29/thumbnail_1496000.jpg","/articles/6147085/Ocean-Shores/Grays-Harbor-County/Washington/Finance-committee-presses-review-of-golf-course-management-after-uneven-financials","https://secure.pipeline.soar.com/6147085-9de34de8ddc139d534654e443cda7b22/orig.mp4?Expires=1773537147&Signature=l1CDEdRoJ70RfwBkQTGpGGtqNCT5Zo4cyzpd5BH~L8DqOKX4CpkARNz85rwhnPNQ7hFSKnV5yuzdCLezT-Ieem2QAjwbhua8udWJdlDR56pM5pyn9hhzpPLksIeyxCUGWBKWpkmA1CQFzu~210ogIR8zWXLLoxblnTWpeoMnNJAa0zjtXWbW4-SFceSbX1Z57pUEQIP96BD7JxGbFnrLPvQS62C13Sa~L3YplrGoztLUMkcOBV1f1B8oq5hF29i3~zzNGdDjF0Wti3vLgQEz7lOudNpP-u4vLdtetVc9L-7~MO1mVDH8oyqDV8p4fq04ADzSL6s7py-MIiMMngjbaQ__&Key-Pair-Id=KUT5TJCACFTXG","The Ocean Shores Finance Committee spent a prolonged portion of its July 30 meeting discussing the city's golf course management agreement after finance staff reported confusing monthly statements, variable management fees and city-funded operating costs.

Finance staff said they see months when the golf course reports relatively high revenue on paper while the city receives a small share of that money and still covers significant operating expenses. Committee members cited June as an example: staff said the city received $842 from the course in June despite invoices and line items the finance team considered inconsistent with the amount of revenue reported.

Committee members said the city has paid tens of thousands of dollars to the management company in operating support and that some line items in the management statements raise questions about internal controls. Staff cited examples such as a $1,500 \"over short\" entry, $2,000 for uniforms and management fees that have ranged from about $8,000 to $11,000 in different months. Finance staff said the city's subsidy of the course was roughly $190,000 in the prior year.

The committee described the issue as broader than bookkeeping: members questioned whether the city receives sufficient documentation for inventory and point-of-sale transactions, whether purchases are inventoried and sold properly, and whether staff training and approval controls are adequate. One finance committee member said the management company's decisions (for example, purchasing uniforms or incurring certain expenses) have sometimes left the city paying costs without sufficient oversight.

Options discussed: committee members recommended several possible next steps including (1) seeking a renegotiation of the management contract or clearer contractual approval processes for expenditures; (2) requiring more detailed monthly reports and reconciliations from the management company; (3) putting the management contract back out to bid via an RFP when the contract term allows; or (4) assigning a city staff liaison or financial reviewer to perform monthly reconciliations and approval checks.

What the committee did not do: no formal motion or vote was taken at the meeting. Members agreed that next steps should include a focused briefing for the full council and a meeting with city administration to explore contract remedies, higher levels of financial review, or reprocurement.

Ending: finance staff recommended the council's executive leadership and the city administrator be engaged to determine next steps; staff said they will prepare information and arrange a meeting to provide the council with a clearer picture of the golf course's financial relationship to the city.","City finance staff raised concerns about the golf course management company's financial reporting and variable management fees; staff recommended council consider options including reissuing an RFP, tighter approval controls or renegotiation of the management contract.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6147089,"Ocean Shores to Recode Accounts, Eliminate Fund 439 in Monthlong ledger cleanup",475,66000,541000,"/Search/View?dp=1&key=5522280-83a1ab114d84281cc274f872afaf2e29&start=66&end=541","https://assets.pipeline.soar.com/5522280-83a1ab114d84281cc274f872afaf2e29/thumbnail_66000.jpg","/articles/6147089/Ocean-Shores/Grays-Harbor-County/Washington/Ocean-Shores-to-Recode-Accounts-Eliminate-Fund-439-in-Monthlong-ledger-cleanup","https://secure.pipeline.soar.com/6147089-40a3d702e22f7a90c53cee61ca3604c7/orig.mp4?Expires=1773537147&Signature=TgRY4fEV~hWUoP0MWLcK16gUan5UMxSIned9FJdgkZuB4ekiNcQ2-ocJSfSxjpURgMD1M5ODQrLN7vaNBznDfnYrZdFpOMAhuXP-YGG0Ctd7WBYaEOqziZDBrnAFVtN5rbYtQpGR7rnVQ19ozrBqdf17-blTKz0Qr~gEukVor~xD9WzNMZkoX0rk4zGlsnuSkPPmBDuOAf20YKPE0x7pIMlvswDmbtXvDJWtXxR6rSFuPS0ye~Jetz5E4Ma2HPaZmk7aG6U56jfkvyhy~zYf3u3TzGHMVBLjNQqKHAe3Rn-VyyW55OyMJ04Dy8oLzrGSlL2-RQZDEPV8NzOSwpRmng__&Key-Pair-Id=KUT5TJCACFTXG","Ocean Shores finance staff told the Finance Committee on July 30 that they will recode cost allocation entries, archive unused ledger accounts including Fund 439, and correct prior transfers so August financials show the revised presentation.

The committee heard that the city will create new cost-allocation codes, undo incorrect transfers booked for 2025 and then start a new coding process intended to align the budget presentation with proper accounting and the city's audited financial reporting. Tara Dunford, the city's certified public accountant, said the work should be completed in August and will not change the city's net budget.

\"So our next steps in the process are to create the new codes for cost allocation, undo the prior transfers that have been booked for 2025, and then start the new coding process,\" Dunford said, adding that the corrections will bring budget reporting in line with how the city already reports for the annual audit. She described the current practice of recording cost allocation as transfers \"as not correct accounting\" and summarized the proper treatment: reduce costs in the general fund and increase expenses in the funds being charged.

Why it matters: the recoding is intended to make monthly financials clearer for council members, departmental leads and the public while reducing the need for time-consuming manual adjustments during the annual audit. Committee members said they expect to see the corrected presentation reflected in the August financial reports distributed to council and department heads.

Key actions and timing discussed: committee members identified seven action items related to the cleanup. Staff said items 1 through 5 will be completed by internal finance staff (led by Shontay, assistant treasurer, and committee staff) immediately after July financial close, with items 6 and 7 supported by Dunford. The team's stated goal is that the August financial statements will reflect the corrected accounting and archived codes; some archival work may extend into September and an additional action item may complete by year end.

Other technical steps: staff also said they will begin coding municipal vehicle fuel and repair charges directly to departments (for example, department barcode + vehicle suffix) starting immediately so those costs are allocated to operating departments rather than sitting in a centralized general-fund line. The committee discussed archiving zero-balance or historical bar codes rather than deleting them, so historical transactions remain retrievable in an archived back end.

Committee expectations and next steps: finance staff asked that committee members and council immerse themselves in the revised August financials to build confidence in the corrections. The committee and staff emphasized the cleanup is intended to simplify the general ledger and streamline budgeting and annual reporting, not to increase or decrease city revenues or expenditures.

Ending: staff will present the revised August financials to the committee when the recoding work is complete and will identify any remaining items that require formal budget amendments later in the year.","City finance staff outlined a plan to correct how cost allocations are recorded, create new coding, archive unused accounts and reflect changes in the August financial statements without changing the city's net budget.","actionData","errors"]

Article not found

Finance committee details state remits, budget amendments and audit timeline

Finance committee urges use of Transportation Benefit District funds for street maintenance and project planning

Finance committee presses review of golf course management after uneven financials

Ocean Shores to Recode Accounts, Eliminate Fund 439 in Monthlong ledger cleanup