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Warren County approves temporary per-diem rehire of deputy treasurer to assist with year-end and audit

3050268 · March 28, 2025
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Summary

County Treasurer Christine asked the committee to authorize a former deputy treasurer to return on a per‑diem basis, capped at $35,000, to help close the 2024 books, support the external audit and train a new deputy. The committee approved the request after a lengthy discussion about precedent and pay rate.

County Treasurer Christine requested committee approval on March 28 to rehire the county’s retiring deputy treasurer on a per‑diem basis for up to $35,000 to assist with year‑end closeout, the forthcoming external audit and training of a new deputy.

The request, as presented by Christine, would bring the former deputy back at a rate of $97.58 per hour for up to 16 hours a week and is intended to cover an estimated five to six months of intermittent work. “We’re asking that he come back at a per diem rate for a maximum of $35,000 for basically 5 or 6 months,” Christine said, adding the arrangement is designed to ensure continuity for the audit and the 2026 budget process.

Treasurer’s office justification and audit risk

Christine told the committee the outgoing deputy has 22 years of county experience and additional private‑sector accounting experience. She said the county’s external auditors recommended a defined transition period to reduce audit risk. Committee members were shown a written note from the auditor (identified in the meeting as Matt Montalvo, a partner with the county’s audit firm) asserting that knowledge transfer from long‑tenured staff typically “far outweighs the cost.” Christine also said using a per‑diem rehired employee would be less expensive than other temporary staffing options and could reduce overall payroll cost for the year.

Debate centered on pay and precedent

Committee discussion focused on the hourly rate and whether approving a higher per‑diem than the retiree’s prior hourly pay would set a precedent. Vice Chair Griskel and several supervisors expressed concerns about establishing a pattern that could increase future rehiring costs; others argued this particular position is highly specialized and that outside alternatives would be more expensive and risk greater audit exposure. One member explicitly said they would vote no because of concerns about precedent and the wage increase.

Outcome and next steps

The committee approved the request by voice vote; the chair called for ayes and a single nay was recorded on the floor. Christine said the per‑diem arrangement will be managed tightly and may not reach the $35,000 cap depending on actual hours used. The rehired deputy is expected to provide mentoring and backup during closing of the 2024 financial books and through the external audit process.

Votes at a glance

• Motion to approve per‑diem rehire of deputy treasurer up to $35,000 — approved (voice vote; ayes declared, one nay recorded).