Administration
The LESA Administration division includes the following areas of responsibilities: audit, risk management, agency oversight, budget and finance, policy/procedure development, human resources, payroll and coordination of agency training.
The Budget and Finance section is responsible for providing accurate and reliable financial information on a timely basis. The financial integrity of our agency is imperative to LESA’s success in carrying out its mandate to the citizens and the law enforcement agencies we serve.
Budget: LESA was created in 1974 by an Interlocal Agreement between City of Tacoma and Pierce County. LESA’s budget is adopted for appropriations on a biennial basis. A mid-biennial budget modification process is conducted between September 1 and December 31 of the first year of the biennium, in accordance with Washington State law. The development of LESA’s budget is a collaborative process that includes a lengthy review from both the City of Tacoma and Pierce County. Before formal adoption of the biennial budget it must pass a rigorous approval process that includes LESA’s Executive Board, County Council, and City Council. Another important function is providing long-range and short-range forecasting to assist with future planning and development.
Cost Allocation Model: LESA uses a cost allocation model as a valuable cost sharing tool. The cost allocation model ensures fair and equitable charges to all of LESA’s customer agencies. All of the participating agencies are billed on the level of service that they receive. This “fair share” cost allocation model is updated on an annual basis and uses distinct methodology for each operational division.
Finance: Our financial responsibilities include; financial statement preparation and reporting, financial analysis and projection, accounts payable, accounts receivable, grant accounting, payroll, and purchasing. LESA’s finances are reviewed on a continuous basis and frequent analysis is done to provide feedback on both revenue and expenditures.
Auditing: Requirements for governmental accountability continue to grow, including specific audits by state and federal agencies. LESA’s financials are audited on a biennial basis, over the last several years no audit findings have been reported
The functions performed by the Human Resource division are recruitment and selection, employee relations, benefits coordination, risk management, and labor relations.
LESA Benefits Provided:
- Medical, dental, vision (VSP), life insurance, basic long-term disability (LTD), short-term disability (STD), EAP (Employee Assistance Program), and IRC Section 125 Flexible Benefits Plan (FSA).
- Additional supplemental long-term and short-term disability, life insurance and 457 deferred compensation plans are available.
- Paid vacation and sick leave is provided on an accrual basis.
- 10 paid holidays and two personal holidays are given each year.
- Depending on eligibility, mandatory participation in the Washington State Department of Retirement Systems (PERS).
- Military Leave – an employee may be granted paid leave for 21 workdays during each year beginning Oct. 1 and ending the following Sept. 30 as provided by State Law for the purpose of taking part in military active training duty.
- Family and Medical Leave (FMLA).
- Americans with Disability Act (ADA).
- Consolidated Omnibus Budget Reconciliation Act (COBRA).
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