CAPITAL COMPENSATED ABSENCES LIABILITY POOL


The CCALP is a cooperative serving 12 school districts plus ESD 113.

 

Compensated absences are accrued sick leave and/or annual leave due to annual cash out, retirement, disability, or death of employees, which are the liability of the member district. Long-term liabilities for districts are generally under-funded. As a result, significant drains on fund balance reserves occur upon retirement or medical disability of employees.

 

The Pool provides a service to the ESD and participating school districts, which is not available any other way. On-going payroll deposits accumulate resources for the district in the Pool. The accumulated funds are then used to reimburse member districts at a future date when an employee retires and obligates the district to cash out leave. Monies are deposited in the ESD fund established for this purpose and do not appear in the school district general fund.

  • Membership is optional and a minimum balance of $1,000 is required.
  • Administrative fees for the 2008-09 school year are $140 per district.
  • Rates are determined annually by the local district.

FAQ and Governance Documents

 

The following documents are provided to assist the district with any questions.

 

  • Cooperative Agreement and Bylaws
  • Rate Example
  • Set Up Procedures for WISE Payroll and Budgeting
  • Set Up Procedures for WESPaC Payroll and Budgeting

ADVISORY BOARD

 

The CCALP is governed by an Advisory Board made up of one representative from each district. The member districts are:

 

Adna School District No. 21226

Onalaska School District No. 21300

Centralia School District No. 21401

Pioneer School District No. 23402

Chehalis School District No. 21302

Rainier School District No. 34307

Hoquiam School District No. 14028

Raymond School District No. 25116

Mossyrock School District No. 21206

Shelton School District No. 23309

Napavine School District No. 21014

South Bend School District No. 25118

Oakville School District No. 14400

Toledo School District No. 21237

 

ESD 113


Contacts

 

Keith Lowry Assistant Superintendent for Financial Services

klowry@esd113.k12.wa.us

Phone 360.464.6752

 

Annette Peterson, Internal Business Accounting

apeterson@esd113.k12.wa.us

Phone 360.464.6756