Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Financial Policies topic
No spam. Unsubscribe anytime.
Washington County staff present overhaul of financial policies, propose donation thresholds and revenue rules
Summary
County finance officials presented three updated policies — accounting and financial reporting, expenditures and revenues — which align with GAAP/GASB/GFOA, propose backdating the expenditures policy to Jan. 1 to match Workday configuration, and introduce guidance on donations and fee recovery; the policies are scheduled for the July 21 consent agenda.
Don Star, the county's chief financial officer, and Deputy Chief Financial Officer Sarah Dean presented three revised financial policies to the Washington County Board of Commissioners, describing changes meant to align the county's practices with national accounting standards and to provide clearer rules for expenditures, revenues and donation acceptance.
"This policy benchmarks our accounting practices against national standards and outlines expectations for compliance and reporting," Sarah Dean said while summarizing the proposed accounting and financial reporting policy, which formalizes audit oversight, documentation requirements and the audit committee's role.
Dean outlined the expenditures policy as a consolidation of older policies that clarifies allowable and prohibited expenses, defines the duty station used for mileage and personal vehicle allowances, and establishes approval and audit mechanisms. The presenters said the expenditures policy is proposed to be backdated to Jan. 1 to align with the county's Workday configuration.
Commissioners asked for specifics. One commissioner noted the duty‑station threshold changed from 50 to 75 miles and asked how mileage is calculated for longer trips; staff responded that eligibility depends on whether the travel requires an overnight status and that they will return with a precise interpretation rather than answer off the cuff. Another commissioner asked whether the county has accepted noncash donations in the past; staff gave examples such as a donated bicycle used by the sheriff's bait bike program and pet food donations to the animal shelter.
Don Star described the new revenues policy as setting revenue categories — one‑time, ongoing and limited‑term — and defining types of agreements such as grants, revenue contracts and intergovernmental agreements to support long‑term financial planning and full cost recovery for fee schedules. He said the policy also sets thresholds for donation acceptance and specifies when matters should come to the board for approval, clarifying that the policy applies to county receipts but not to an external sheriff's foundation.
The presenters said the county previously used a contracting system called ECATS and has approved a new system, Cobblestone; Cobblestone and Workday do not currently integrate but integration is on the technical roadmap. Staff told the board these policies will be presented as a resolution on the consent agenda at the July 21 meeting and that the county will include the policies in the annual budget adoption cycle as a recurring review point.
No formal votes were taken at the presentation; staff said they will return with follow‑ups on specific questions (mileage calculation, inventory of county‑related foundations, and clarifications on roles and responsibilities listed in the packet).
