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Staff flags URS retirement changes, grant time‑charging and accounting reclassification
Summary
County staff warned of an URS change raising Tier‑2 public‑safety employee contributions by 1.25%, recommended a payroll timing fix for a 2% 401(k) swap, and outlined an accounting reclassification that will add matching $20M revenue and expense entries for pass‑through funds without net fund‑balance impact.
County staff used the Dec. 3 budget committee meeting to highlight several administrative items that will affect employee pay and fund reporting.
URS retirement contribution change: staff said URS issued revised preliminary rates increasing the employee contribution for Tier‑2 public‑safety hybrid employees by 1.25 percentage points; this will lower affected employees’ take‑home pay absent an employer pickup. Staff noted the county previously chose not to pick up employee contributions because doing so creates ongoing obligations and internal pay disparities; commissioners reaffirmed that the county will not pick up the new employee cost at this time.
Payroll timing and compensation mechanics: the controller proposed implementing the 2% 401(k) swap (moving pay previously provided through retirement to current salary) on the pay period starting Dec. 19 so that employees’ first paycheck in January will not fall because new health premiums take effect. Staff estimated the one‑time cost to implement the COLA early (if chosen) at roughly $76,000. Commissioners asked HR to time payroll changes accordingly.
Grant compliance and accounting changes: staff proposed changing salary allocations to ensure each employee is assigned to one organization for payroll posting and that grant charges are recorded by journal entry reflecting actual time spent; this aligns with federal cost‑allocation rules and reduces grant‑compliance risk. Staff also explained an accounting reclassification for funds previously treated as pass‑throughs: because the county retains administrative control, revenues and related expenditures must be recorded (matching $20 million entries), which increases reported revenues and expenditures without changing fund‑balance draw.
Other administrative items: staff noted an inmate‑pharmacy overrun (about $110,000) that they will investigate for potential billing errors with the contractor Wellpath, and that opioid settlement receipts will flow to a separate fund for tracking.
Next steps: HR and controller will coordinate payroll timing; controller will continue follow‑up on potential pharmacy misbilling and will post the accounting changes in year‑end reporting.
