One of a notable topics was the ongoing concern regarding pension liabilities, which has been a challenge due to changes in actuarial methodologies. The Board focused on the implications of adopting payroll-based calculations, which have led to increased pension costs for some communities. This shift in methodology prompted a discussion on the need for a new actuary to address discrepancies and ensure clarity in the pension system. The Board expressed a strong desire to align their practices with state standards, acknowledging the current 7.75% rate of return on investments, which is higher than the state’s average of 7.25%.

The need to manage pension liabilities effectively was underscored by Treasurer Bady, who emphasized collaboration with town and city members to address the complexities of pension liabilities. The conversation also touched on the impact of a new mortality table, further complicating the financial landscape. A consensus emerged to aim for full pension funding by 2029, rather than extending the timeline to 2040, to avoid future liabilities and manage the community’s financial burdens effectively.

Another issue was the aftermath of a cyber attack on the county, which necessitated emergency reserve fund expenditures. The Board discussed replenishing this reserve by $1,336 and allocating $30,000 to cover the insurance deductible related to the incident. The attack had also resulted in additional costs, such as $20,000 for new PCs and $8,000 for software, necessitating internal transfers to address these expenses. The Board’s approach was to ensure that the county’s financial exposure from the cyber incident did not exceed the set limit.

Budgetary allocations were also a focal point, with a supplemental budget and transfer request amounting to $1,697,769.92 being approved. This included a significant allocation for school-related cyber attack expenses and a request for $105,000 for the Registry of Deeds to cover essential services. The Registry’s budget had been impacted by previous cuts, and the request aimed to address statutory obligations, such as producing registry books. Commissioners expressed concern over the speculative nature of future revenue but ultimately approved part of the supplemental budget request, highlighting the Board’s cautious yet responsive financial management.

The meeting also covered the management of funds for a project previously allocated $2 million from the Capital Improvement fund. The Board planned to collaborate with B Associates to manage the RFP process, with the expectation of state reimbursement. Additionally, a request for $4,000 was made to cover architectural services for the District Court, reflecting ongoing needs in building management.

In personnel matters, the appointment of a new foreman plumber was approved, effective January 26, 2024. This decision was part of broader efforts to address staffing within county departments, including the Registry of Deeds, where procedural issues had impacted the posting of positions for a head clerk and principal clerk.

The Board also discussed the scheduling of future meetings, taking into account the holiday season and year-end obligations. Meetings were tentatively set for December 30th and New Year’s Eve to ensure flexibility in addressing county business. The possibility of holding a meeting in Barnstable during January was considered, with a preference for the last week of the month, avoiding conflicts with the Martin Luther King Jr. holiday and the Massachusetts Municipal Association conference.

Finally, the county director reported on various initiatives, including a grant secured by the Human Resources Director for safety training. The director also confirmed that discussions with the American Federation of State, County, and Municipal Employees regarding collective bargaining had begun, with contracts set to expire in June 2025.