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Home My WebLink AboutCONSENT Resolution re 2026 Cost Allocation Plan Consent Agenda JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS CONSENT AGENDA REQUEST TO: Josh Peters, County Administrator FROM: Judy Shepherd, Finance Director DATE: January 20, 2026 RE: Adoption of the Jefferson County Indirect Cost Allocation Plan for 2026 STATEMENT OF ISSUE: The Jefferson County Cost Allocation Plan for Indirect Cost for the fiscal year ending December 31, 2026 has been completed and is being presented for approval. Jefferson County is required to adopt an Indirect Cost Allocation Plan per federal regulations, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administration Requirements, Cost Principles and Audit Requirement for Federal Awards (Uniform Guidance). FISCAL IMPACT: The proposed Jefferson County Cost Allocation Plan provides for Roads, ER&R, and Solid Waste to pay the General Fund $326,012.69 for their portion of indirect services provided by the General Fund. They are the only funds that have been doing this for a number of years. This will be addressed in 2026 regarding other funds. In addition, the indirect cost rate will reduce expenditures where applicable, and not limited to, grant reimbursements and contract billings. RECOMMENDATION: Approve proposed Jefferson County Indirect Cost Allocation Plan and sign attached resolution. REVIEWED BY: ( 596 Jo . Peters, County Administrator Date STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the 2026 Cost Allocation Plan RESOLUTION NO. WHEREAS,the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County,through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON COUNTY,STATE OF WASHINGTON: Section 1. Whereas Clauses Adopted as Findings of Fact. The Jefferson County Board of Commissioners hereby adopts the above"Whereas"clauses as Findings of Fact. Section 2. Jefferson County Simplified Indirect Cost Allocation Plan Approved. Countywide 2026 Cost Allocation Plan attached as Appendix A approved. Each department shall use the Plan as the basis for determining overhead costs for State and Federal grant reimbursements, and services provided to other agencies, districts and municipal corporations. Section 3. SeverabilitY If any section, subsection, sentence, clause, phrase or section of this resolution or its application to any person or circumstance is held invalid, the remainder of this resolution or its application to other persons or circumstances shall be fully valid and shall not be affected. Section 4. Effective Date. This resolution is effective upon adoption. Section 5. SEPA Categorical Exemption. This resolution is categorically exempt from the State Environmental Policy Act under WAC 197-11-800(19). (SIGNATURES FOLLOW ON THE NEXT PAGE) APPROVED AND ADOPTED this day of 2026. JEFFERSON COUNTY BOARD OF SEAL: COUNTY COMMISSIONERS Greg Brotherton, Chair Heidi Eisenhour, Member Heather Dudley-Nollette, Member ATTEST: APPROVED AS TO FORM: Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date Clerk of the Board Chief Civil Deputy Prosecuting Attorney Certification JEFFERSON COUNTY SIMPLIFIED INDIRECT COST ALLOCATION PLAN FOR YEAR ENDING DECEMBER 31, 2026 I hereby certify that the information contained in the attached Jefferson County Simplified Indirect Cost Allocation Plan and Indirect Cost Proposal, to be used during the fiscal year ending December 31, 2026, complies with the Office of Management and Budget and 2 CFR 200, Subpart E, "Cost Principles" and uses the implementing instructions contained in the Guide ASMB C-10 published by the U.S. Department of Health and Human Services. It was prepared using actual costs for fiscal year 2024. I further certify: (1) that no costs other than those incurred by the grantee/contractor or allocated to the grantee/contractor via an approved central service cost allocation plan were included in its indirect cost pool as finally accepted, and that such incurred costs are legal obligations of the grantee/contractor and allowable under the governing cost principles,(2) that the same costs that have been treated as indirect costs have not been claimed as direct costs, (3) that similar types of costs have been accorded consistent accounting treatment, and(4) that the information provided by the grantee/contractor which was used as a basis for acceptance of the rate(s) agreed to herein is not subsequently found to be materially inaccurate. Greg Brotherton, Chair Date Jefferson County Commissioners /// / A Judy She rd Dat Jeffers County Finance Director Brenda Huntingford Date Jefferson County Auditor Jefferson County Simplified Indirect Cost Allocation For Year Ending 2026 Countywide Indirect Services Direct Benefits/Other Fund Department Sub-department Total Costs(Per GL) Excluded Costs Unallowable Additional Cost Indirect Cost Salaries Direct Costs 001-020 Auditor Accounting 115,603 (10,419) 104,188 996 Accounts Payable 80,479 (20,557) (5,048) 54,751 124 Payroll 330,779 (68,707) 262,073 Grant Administrator 114,268 114,268 001-059 County Administrator Administration 373,302 (55,721) 317,119 462 Human Resources 344,567 (71,570) 272,996 Public Services 78,096 (1,029) 77,067 Clerk of Board - - OASI(FICA)Adjustment 1,744 - 1,744 001-062 Civil Service Commission Civil Service Commission 1,416 1,416 001-250 Treasurer Treasurer 878,854 (26,690) (221,441) 210,936 419,787 501 Equiupment Rental Equipment Rental 3,492,005 (738,676) - 2,753,330 506 Information Services Various 2,542,102 (1,233,690) - 1,308,411 507 Facilities Management Facilities Management 1,365,772 (740,416) - 625,356 Various Depreciation-Building Courthouse 323,963 323,963 Castle Hill 188,320 188,320 Correctional Center 243,047 243,047 Total Indirect Services 10,474,316 (2,956,027) (237,937) - 2,170,144 - 5,110,209 Indirect Costs Associated with Direct Services Direct Benefits/Other Fund Department Sub-department Total Costs Excluded Costs Unallowable Additional Cost Indirect Cost Salaries Direct Costs 001-010 Assessor Assessor 1,146,435 - 757,881 388,554 001-020 Auditor Administration 137,248 - 103,768 33,481 Vehicle Licensing 331,836 - 230,075 101,761 Recording 59,267 - 42,639 16,628 104 Hava 3 Grant Hava 3 Grant - - - - 105 Auditor's O&M Auditor's O&M 76,086 - - 76,086 001-021 Elections Elections 597,059 (520,872) - 21,496 54,691 Voter Registration 98,840 (17,613) - 62,964 18,263 001-050 County Clerk County Clerk 579,189 - 425,511 153,677 106 Courthouse Facilitator Courthouse Facilitator 856 - - 856 001-060 Commissioners Clerk of the Board 239,378 (63,992) 175,386 Commissioners 486,869 - 290,864 196,005 001-061 Board of Equalization Board of Equalization 7,974 - 7,100 874 001-063 Planning Commission Planning Commission 11,945 - 4,967 6,979 001-067 Emergency Management Emergency Management 288,031 - 193,944 94,087 001-068 Community Services Community Services 316,920 - 316,920 001-080 District Court District Court 1,010,626 - 744,407 266,219 001-245 Therapeutic Courts Case Mgmt Therapeutic Courts Case Mgmt 189,304 105,987 83,316 001-110 Juvenile&Family Court Juvenile&Family Court 1,108,919 - 504,420 604,499 001-150 Prosecuting Attorney Civil 546,755 (18,776) 527,979 Criminal 1,097,384 - 775,379 322,005 Support Enforcement 80,514 - 60,310 20,205 001-151 Coroner Coroner 47,579 - 47,579 120 Crime Victims Crime Victims 99,029 - 73,478 25,551 001-180 Sheriff Sheriff 8,501,176 - 4,766,334 3,734,843 Jefferson County Simplified Indirect Cost Allocation For Year Ending 2026 IIIIIIIMIIIIIIIIIIIIIIIIIIMMMIIMIIMct Benefits/Other Fund Department Sub-department Total Costs Excluded Costs Unallowable Additional Cost Indirect Cost Salaries Direct Costs 107 Boating Safety Program Boating Safety Program 22,901 - 3,119 19,782 134 JeffCo Inmate Commissary JeffCo Inmate Commissary 3,689 - - 3,689 001-240 Superior Court Superior Court 633,410 - 220,500 412,910 140 Law Library Law Library 15,447 - - 15,447 001-270 Non-Departmental Miscellaneous 1,825,519 63,104 - 1,762,414 Insurance 1,651,365 (771,741) 872,606 - 7,018 Human Resources 53,402 53,402 - Indirect Depts-IS Cost Allocation 1,605,064 (1,445,767) 159,297 - - Indirect Depts-Facilities Cost Allocation 915,700 - 915,700 108 Cooperative Extension Cooperative Extension 524,946 - 158,210 366,736 109 Noxious Weed Control Board Noxious Weed Control Board 225,703 - 80,431 145,271 123 leffCo Grant Magmt Fund JeffCo Grant Magmt Fund 907,648 - - 807,648 125 Hotel-Motel Hotel-Motel 687,183 - - 687,183 126 HHS Site Abatement Fund HHS Site Abatement Fund - - 127 Public Health Administration 2,068,540 - 1,078,323 990,217 Environmental Health 2,151,416 - 985,533 1,165,882 Community Health 3,244,107 - 1,547,719 1,696,388 Developmental Disabilities 964,720 - 78,780 885,940 128 Water Quality Water Quality 1,559,215 - 454,691 1,104,525 129 Water Quality Land Acquisition Water Quality Land Acquisition - - 131 Chemical DP/Mental Health Prog Chemical DP/Mental Health Prog 1,030,410 - 1,030,410 308 Conservation Futures Tax Conservation Futures Tax 118,827 - 118,827 130 Mental Health Mental Health 67,122 - - 67,122 141 Trial Court Improvement Trial Court Improvement 17,240 - - 17,240 143 Community Development Community Development 3,125,472 - 1,627,463 1,498,010 147 Federal Forest Title 111 Fund Federal Forest Title 111 Fund 109,644 - - 109,644 119 JeffCom Debt Indebtedness JeffCom Debt Indebtedness 279,624 - - 279,624 150 Treasurer's O&M Foreclosure 32,411 (2,505) 22,548 - 7,358 151 REET-Technology Fund REET-Technology Fund 14,000 - - 14,000 148 leffCo Affordable Housing JeffCo Affordable Housing 794,334 - - 794,334 149 Homeless Housing Fund Homeless Housing Fund 293,433 - - 293,433 155 Veteran's Relief Fund Veteran's Relief Fund 50,404 - - 50,404 174 Parks&Recreation Parks&Recreation 1,020,435 - 454,500 565,935 175 Parks Improvement Parks Improvement 138,780 - 31,822 106,959 180 County Roads Various 12,547,452 - 3,094,034 9,453,417 185 Flood/Storm Water Management Flood/Storm Water Management - - - 186 Brinnon Flood Control subzone Brinnon Flood Control subzone 7,060 - 7,060 301 Construction&Renovation Construction&Renovation 737,909 (3,093) - 87,200 647,616 302 County Capital Improvement County Capital Improvement 1,445,443 - - 1,445,443 304 HJC Park lump Playgroud WC Park lump Playgroud 4,787 - 3,739 1,047 306 Public Infrastructure fund Public Infrastructure fund 340,000 - - 340,000 401 Solid Waste Solid Waste 5,660,409 - 849,198 4,811,210 402 Solid Waste Post Closure solid Waste Post Closure 6,000 - - 6,000 403 Solid Waste Equipment Reserve Solid Waste Equipment Reserve 440,000 - - 440,000 404 yard Waste Education Yard Waste Education 6,449 - - 6,449 405 PHUGA Sewer Capital Fund PHUGA Sewer Capital Fund 12,562,264 - 419,243 12,143,021 502 Risk Mgmt Reserve Risk Mgmt Reserve 2,606 - - 2,606 Total Indirect Services Associated with Direct Services 76,871,711 (2,841,854) (2,505) - 1,874,323 20,346,028 I 51,807,000 Total Indirect and Direct 87,346,027 (5,797,881) (240,442) - 4,044,467 20,346,028 56,917,209 Indirect Rate(Total Indirect/Total Salaries) 19.88% 45ON �‘. OIL k r �"WINO' Jefferson County Simplified Indirect Cost Allocation Plan For Year Ending December 31, 2026 Jefferson County is required to adopt an Indirect Cost Allocation Plan per federal regulations, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administration Requirements, Cost Principles and Audit Requirement for Federal Awards (Uniform Guidance). The Jefferson County Auditor's Simplified Indirect Cost Allocation Plan allocates costs for accounting, payroll, county administration, treasurer, and building depreciation. The simplified format provides an allocation plan that is easy to comprehend, transparent and allocates costs in a fair and equitable manner. The costs shown for each county fund/department are the total of 2024 actual expenditures including salaries and benefits. The calculation for the indirect cost rate is the total indirect cost divided by total direct salaries. This is a general accounting principle when calculating indirect because direct salaries are consistent throughout the funds/departments. There are two sections of the Simplified Indirect Cost Allocation Plan: 1) Countywide Indirect Services—these are activities in the county that serve the county government. 2) Indirect Costs Associated with Direct Services—these are direct services in the county that serve the citizens of the county and identifiable indirect costs serving the county government. Column Definitions: Total Costs—total costs in the general ledger financial statements. Excluded Costs—specific costs that are already recovered by billing or other means. This is for Indirect Costs or Direct Salaries/Other Costs. Unallowable—specific costs that are defined by the Uniform Guidance for which federal funds cannot be used. Additional Costs—specific costs that are not identified in general ledger accounting because the County uses the cash basis of accounting. Indirect Cost—costs that have been identified as serving county government. Direct Salaries—salaries and wages identified as serving the citizens of the county. Benefits/Other Direct Costs—costs associated with personnel benefits and operating costs serving the citizens of the county. Audited Financial Statements Jefferson County is audited annually by the State Auditor's Office. The 2024 Annual report audit has been completed. There were no findings in financial, single audit (grant) and accountability. The full financial report and federal single audit report is available on the State Auditor's website, www.sao.gov. Indirect Cost Rate Calculation Identifiable Indirect Cost= $4,044,467 Direct Salaries&Wages = $20,346,028 Countywide Indirect Cost Rate 19.88% Recommendation 19.38% The 2026 Cost Allocation Plan based on 2024 Actual Costs has been prepared using the simplified method for cost allocations. It is recommended that a .5% reduction in the indirect rate be used as the adopted Countywide Indirect Rate. This allows for the possibility of a Grantor not approving the use of a calculation as part of the indirect rate and alleviates possible minor refunds back to a Grantor for revenue received. This cost allocation considers recovered amounts received as Exclusions, reducing the amount of the indirect costs available for allocation. Exclusions and Unallowable Costs Exclusions are areas identified as countywide indirect services and are considered excluded costs due to primarily the recovery of costs. Unallowable costs are identified as costs associated with the serving the community, i.e. contracts. The table below identifies the exclusion and unallowable costs with descriptions and basis used to calculate. Indirect Cost Exclusions Countywide Indirect Services Department/Fund Description Basis Recoverable Unallowable Special District AP processing Total number of General accounting,budgeting,G/L functions in warrants process for each dept/fund.(Auditor's Auditor-Accounting Auditor's office. (Exhibit I) Worksheet) 20,557 15,466 Payroll function in the Auditor's office.(Exhibit Number of full-time equivalent personnel in Auditor-Payroll I) each dept/fund. (Auditor's Worksheet) 68,707 County administration required by Funds for Number of agreements/resolutions/ordinances County Administration agreements,resolutions,and ordinances submitted 55,721 Provision of uniform policies,screening,testing, employee training and development, compensation,benefit programs,labor Number of full-time equivalent personnel in Personnel-HR relations cost.(Exhibit II) each dept/fund.(CO Admin Worksheet) 71,570 Total number of revenue transactions All deposits and accounts carned in the name processed for each dept/fund. (Treasurer's Treasurer&OM of Jeff Co.(Exhibit IV) Worksheet) 26,690 223,947 Total number of agreements,resolutions, Cost of administrative support provided to contracts approved by the BOCC.(County Clerk of the Board other departments.(Exhibit VII) Admin Worksheet) 63,992 Prosecuting Attorney-Civil legal advisor costs Prosecuting Attorney Public Works. Percentage based on hours for Civil PA. 18,776 Total 326,013 239,413 Countywide Indirect Services Fully Excluded Salaries and Benefits recouped through Central Facilities Management Services Cost Recovery. Total Salanes&Benefits per Fund 740,416 Salaries and Benefits recouped through Central Equipment Rental Services Cost Recovery. Total Salanes&Benefits per Fund 738,676 Salaries and Benefits recouped through Central Information Services Services Cost Recovery. Total Salanes&Benefits per Fund 1,233,690 Total 2,712,782 Indirect costs Associated with Direct Services-Exclusions Costs for elections held in the county are recovered by billing the distncts and the state The recovered amounts for only reduce the for expenditures related to an election or Direct Salaries/Benefits for the calculation of Elections indirect costs the indirect rate. 520,S72 The recovered amounts for only reduce the Costs shared by the City of Port Townsend are Direct Salaries/Benefits for the calculation of Voter Registration billed annually the indirect rate. 17,613 Total 538,485 Non-Departmental-Exclusions Property is allocated based on square footage occupied by department. Insurance premiums and claims are allocated to liability/Cybersecunty is allocated based on Insurance funds and recovered total payroll hours by fund. 771,741 Coved-19 Funded by federal&state grants directly. Total amount. 0 Legal Settlement One-time legal settlement. Total amount. 0 Actual costs paid by General Fund departments IS Cost Allocation by General Fund Auditor,County Administration,Civil Service Indirect Departments-IS Cost Departments not considered countywide and Treasurer are deducted from the full Allocation indirect General Fund allocation 1,445,767 Total 2,217,508 Construction&Renovation Interfund operating rentals and leases. Directly reflected on the general ledger 3,093 Grand Total 5,797,881 239.413 Exhibits Indirect cost allocations are calculations with explanations that are attached in the following exhibits. Exhibit I Accounting and Payroll Exhibit II County Administration Exhibit III Civil Service Commission Exhibit IV Treasurer Exhibit V Facilities Management and Information Services Exhibit VI Depreciation Exhibit VII Indirect Costs Associated with Direct Services EXHIBIT I A. Auditor—Accounting The Accounting division within the Auditor's Office is responsible for the Budgeting, Auditing and Accounting for the County and some Junior Taxing Districts (a.k.a. agency funds). The basis for identifying the indirect costs are the number of checks produced and payroll. Of the total number of checks, the checks were for the departments County Roads, Solid Waste, and Equipment Rental are counted and related expenditures calculated. These departments' costs are identified as recoverable and excluded from the cost allocation. The Accounting staff audits vouchers and processes accounts payable for Jr. Taxing Districts (agency funds). The allocation of time for these districts is based on 11 hours per month. The associated cost for the districts is considered direct costs and not allowable for cost allocation. B. Auditor— Payroll The Payroll division within the Auditor's office is responsible for payroll, payroll taxes, retirement, medical insurance and other benefits. The basis of employee hours paid to Roads, Solid Waste, and Equipment Rental departments are calculated recoverable costs. 001-020-000 Auditor's Office Breakdown 2026 Cost Allocation-2024 Actual: INDIRECT COSTS Indirect Cost Direct Cott Unallowable Total Costs Salary Benefits Other Exp Total Total Salary Benefits Total Accour�r--Noe re R. 114.607 23 79.836.79 24.349 63 101.185 42 7.963 S5 2.434 96 10 416 S1 Othe•Exx-:es 995 51 - 995 51 Total Accounting 115,602_77 79.616.79 24,31963 - 104.166.42 99554 7.95355 2.43196 10.41661 F‘:ca Coordirator Sped.; :t-Tamara h' 55.523 08 36.497.06 13.976 50 50..175.58 3.6:9 6S 1.397 S2 5.017 50 AccoL.rt n6 Techn,c an-Course-,'N 6.994 62 5.133.92 1.860 70 6.994 62 Chef Deo:ty A&ditcr-Jessie G. 6 611 91 5.060 39 L551 55 6.611 91 Aucicor -8renca N. S.395 43 6.623.47 1.77196 6.395.43 Owe•Exae^.:e: 2954 37 2.630.15 2.630.15 12122 Total Account:Payable 80,479.41 53 314.66 19.162 71 2.630.15 75.307 72 12422 3.649 6S 1.397 S2 5 047 50 Grart Admir,st•ator-drnarda lI 111.609 43 63.636.64 26.172 79 111.1309 43 Ø.J .e Exaen:e: 2 456 51 2.456.51 2.458 51 Total Grant Administrator 114,267.94 63.636.64 28.172 79 2.455.51 114.26794 - Pavro-AraB 91,5171.2 70.351.65 21.16557 91.51742 Pavro -Sa•a M 126.929 26 95.234.51 28.654 45 126.929 26 Pavro Bee=-Ka-M. 103.342 22 771301.64 25.54055 103.342,22 Pavro Adju:tmert 3:5116 345116 3.451.16 Pavro Ex en:e: 5.539 06 5.539.0S 5.539 C6 Total Payroll 330,779.16 246,188.30 78,85178 5,539.06 330,779.16 - - INDIRECT COST EXCLUSIONS A¢ounts Payable if of War-att.: 'a of`h'a•-ar..: Ind nect Sra-e - , Co.,,--?Torn,Cbccics 2024 3.239 160 Roar 651 10 37% 7.805 90 401 Solie Vie 565 7 10% 5.317 13 501 ER&R S10 9 S3'a 7,103 72 Total Accounting Excluded 20,556.75 Payroll a of Errolo,ee: 'a of Emcloree: Ind,ec:St-a-e 7occ-1 Pod Emaoyoc:,n:024 30.1 75 160 Roc 12 37 13.90% 15.968.69 4C/1 Solid Ware 11 33 4 70% 15.553.95 501 ER&R 6.6 2 17% 7.163 72 Total Payroll Excluded 68,706.55 DIRECT COSTS Licensing DOL-DIRECT Direct Salary Benefits Other C:n of Deavv Auditor-Jessie G. 103.567.11 79.279.45 24.307 66 A4mir Ce-x-lead-Tessa R 67.629.54 49.097.26 15.532 26 Admir.Clerk-ka-ila 70.377 76 50.646.99 19.526 79 Admir Ue-k-Scarlet M 70.525.16 50.646.96 19.676 16 Offer Expenses 19,716.0E 19,716.08 Total Licensing 331,835.67 230.074.70 62.044S9 19.716.0S Total Administration(Elected-Brenda) 137,248.37 103.767.65 27.76061 5,720.0S Total Recording-Lisa Freiss) 26,664.013 19.422.12 7.24196 Total Recording-Nicola) 32,602.53 23.216.8.1 9.365 69 , 59,266.61 42.636.96 16.627 65 GRAND TOTAL 1,169,479.96 Per GL 1,169,479.96 Difference EXHIBIT II County Administration The following employee positions are indirect salaries and benefits and are spread between County Administration, Human Resources, and Clerk of the Board: County Administrator Deputy County Administrator Finance Manager HR Manager Administrative Assistants Clerk of the Board Included are supplies, training, travel, dues, and other miscellaneous expenditures required to perform these duties. The calculation for Public Service is for the work of County Administrator and Finance Director to assist departments without an elected official. 2026 Cost Allocation Based on2024ActualsAdmmistrative Costs Breakdown ' 4 • • County Adorn Finance Manager CS Director HRM HR M01008 EA OCOB EC ES TOTAL EA DCOB ES TOTALTotal Mark M Judy 5 Tracy/Shawn SaranNisten/EnNLmdsay Adel M Carolyn G Wendy 0 Wendy H Cdter EN) Adel M Carolyn G Wendy H Total Salaries.Benefits,Supplies Salanes 604,938.02 175,248 121,053 34,021 233,805 3.935 36,876_ , Longevity 3,400.00 600 600 2200 • j .,Benefits 173.38141 50.526 31.841 9,156 67,584, 1,208 13,064 Office Surpes/Semces 74.246.17 3.419 2,048 5,258 2,444 616 462 Adxsrnent-OAS!IFICAI as employer snare 1,743.71 229,796 155,541 48,433 306,033 5,143 50,557 - 462 Total tie to GL 797.708.31 - INDIRECT DIRECT UNALLOWABLE Total Total Total Total County Administration 70% 70% 100% 80% 30% 100% 70% Seleres.Langevay.Berierrts.8 Office 5uppleslSerwces 373.301.85 160,1356.95 108,879.04 48 433.25 4,114 46, • 50.556.54 - 372,840.23 462 Total Human Resources 10x to% t00% to% Saeres,Lonaev8y,Benefit.8 Office Stppaeslserwaa 344.566.71 22.979.56 15,554.15 306,033.00 - 344.566 71 Total Public Services 20% 20% 20% 38% 20% Selerin,Lorx20vsy.Benefits.8 Office Supples/Servrcen 78.096.04 45.959 71,108 - 77 067 42 1,029 - • ton,. i l Total Clerk of the Board 40% ev Salanes,Lorgty.Benefits,8 Office StpplieslServices - - . i AdOsntent-OAST(FICA)as enpbyer snare 1,743.71 1 TOTAL 797,706.31 229.796 155,541 48.433 306,033 4.114 • 50,557 • 794.474 462 1,029 • . 1,029i Exclusion County Administration BASIS-NInOer of Afireements/ResolutonseOrchronces Agreements Resolution Ordinance Total x 372.840 Total Bass 354 88 13 455 , Roads 36 22 1 59 12.97% 48.346 Sold Waste 5 0 0 5 1.10% 4,097 ERA 0 4 0 4 0.88% 3,278 Total Excluded Costs 47 26 1 66 1495% 55.721 Personnel.HR ' BASIS-8 of Ertpbyees 304.75 %of Empl 344,687 . Roads 4237 13.90% 42905.80 Sofia Waste 14.33 4.70% 16.202.27 ERBR 6.60 217% 7.462.31 . . Total Excluded 63.30 20.77% 71.670.38 Notes 50%of Kristen B S88 is PW I I EXHIBIT III Civil Service Commission All the associated costs for this fund/department serve the county government. These are costs associated with hiring employees, including background checks, exams and physical endurance tests required for employment. Office Supplies $ 146 Advertising $ 782 Exams $ 487 Total $1,415 EXHIBIT IV Treasurer The Treasurer's Office is responsible for accounting for cash and revenues for the County. This includes reconciling all bank activity, investing cash, and managing debt activity. In addition, Treasurer's Office provides a service to the citizens of the county by collecting property taxes and excise tax on real estate. They also act as the Treasurer for Jr Taxing Districts (Agency Funds) in a custodial manner. The basis is the total number of receipts. Receipts by the departments Public Works, Solid Waste, and Equipment Rental receipts are recoverable and excluded. 001-250-000&150 Treasurer's Office Breakdown C 2026 Cost Allocation-2024 Actuals I TOTAL I INDIRECT DIRECT Unallowable Treasurer Salaries Benefits Other Total Salary Benefits Other Total Salary Benefits Other total Treasurer-Stacie P Stacie 139,440.82 44,163.25 11,613.08 55,776.33 • 66,244.87 17,419.62 83.66449 {Deputy Treasurer Thomas 104,124.68 15,560.33 5,264.61 20,824.44 62,241.31 21,058.43 83,299.74 (Deputy Treasurer Sabrina - - Acct/Investment Officer Katie 82,709.62 43,218.25 14,678.48 57,896.73 18,522.11 6,290.78 24,812.89 Acct/Investment Officer Barb 81,924.76 43,223.35 14,123.98 57,347.33 18,524.29 6,053.14 24,577.43 Revenue Foreclosure Clerk Michelle(portion to fund 150) 50,867.22 34,095.48 11,685.02 45,780.50 3,788.39 1,298.34 5,086.72 Total 459,067.10 180,260.66 57,365.17 r - 237,625.83 - I - I - I • 169,320.97 52,120.30 - 221,441.27 Total Other Expenses 418,314.47 - 418,314.47 418,314.47 S&B odj to balance to GAL 1,472.52 - 1,472.52' 1,472.52 Total tie to GL 878,854.09 180,260.66 57,365.17 - 237,625.83 - 1,472.52 418,314.47 419,786.99 169,320.97 52,120.30 - 221,441.27 Treasurer's O&M(Fund 150) Revenue Foreclosure Clerk Michelle 25,053.81 16,793.25 5,755.18 22,548.43 - 1,865.92 639.46 2,505.33 Other Expenses r 6,994.06 6,994.06, 6,994.06 Salary ad)to balance to GAL 363.48 - 363.48' 363.48 Total tie to GL 32,411.35 16,793.25 5,755.18 - 22,548.43 - 363.48 r 6,994.06 7,357.54 1,865.92 639.46 - 2,505.38 Exclusions: Revenues.Receipts Total 15,527 180 Roads 560 0 8,570 401-404 Solid Waste 897 0 13,728 501 ER&R 287 0 4,392 26,690 EXHIBIT V Facilities Management and Information Services Facilities Management and Information Services salaries and benefits below are excluded from the indirect cost allocation due to costs recovered through a separate cost recovery attached. The cost recovery billed to funds within the County in 2026 is based on actual expenditures that includes administrative costs, equipment replacement costs during 2024. A "true-up" is done at the end of each year to actual costs expended in the year reported. The Facilities and Information Services Cost Recovery is included as a reference. Equipment Rental Salaries $529,224 Benefits $209,452 Total $738,676 Information Services Salaries $916,729 Benefits $316,961 Total $1,233,690 Facilities Salaries $532,960 Benefits $207,456 Total $740,416 EXHIBIT VI Depreciation Depreciation is calculated as an "additional cost". This is depreciation for the Courthouse, Castle Hill and Sheriff. Depreciation is calculated as follows: A. Courthouse The County Courthouse expense represents depreciation of the County Courthouse. The County Courthouse acquisition cost is estimated to be $275,610. The depreciation allowance is computed on a 50-year estimated life or $5,512 per year. Capital Improvements since 1988 total $7,961,274. The use allowance is computed on a 25-year estimated life and, as of 2024, totals $323,963 per year. Calculation: $7,902,771 Prior Year Capital Improvement Total $ 58,503 Plus 2024 Capital Improvements $7,961,274 2024 Capital Improvement Total 25 Divide by 25 year estimated life $ 318,451 $ 5,512 Plus Use Allowance based on 50-year life $ 323,963 Total Courthouse Depreciation B. Castle Hill The Castle Hill expense represents depreciation of the Castle Hill building. The Castle Hill building acquisition cost is $3,100,000. The depreciation allowance is computed on a 50-year estimated life or $62,000 per year. Capital improvements since 2005 total $3,158,003. The use allowance is computed on a 25-year estimated life and, as of 2024, totals $188,320 per year. Calculation: $2,898,917 Prior Year Capital Improvement Total $ 259,085 Plus 2024 Capital Improvements $3,158,003 2024 Capital Improvement Total 25 Divide by 25 year estimated life $ 126,320 $ 62,000 Plus Use Allowance based on 50-year life $ 188,320 Total Castle Hill Depreciation C. Sheriff—Correctional Center The Correctional Center expense represents depreciation of the Correctional Center building. The Correctional Center building acquisition cost is $3,288,763. The depreciation allowance is computed on a 40-year estimated life or $82,219 per year. Capital Improvements since 1988 total $4,020,695. The depreciation allowance is computed on a 25-year estimated life and, as of 2024, totals $243,047 per year. Calculation: $3,910,864 Prior Year Capital Improvement Total $ 109,831 Plus 2024 Capital Improvements $4,020,695 2024 Capital Improvement Total 25 Divide by 25 year estimated life $ 160,828 $ 82,219 Plus Use Allowance based on 50-year life $ 243,047 Total Correctional Center Depreciation EXHIBIT VII Indirect Costs Associated with Direct Services A. Commissioners Clerk of the Board is identified as an indirect cost, serving the county government. These duties are shared between three employees. The excluded costs shown below is for the recoverable costs by Public Works, Solid Waste, and ER&R. Clerk of the Board BASIS Resolutions Ordinances Total % 239,378 Total 88 13 101 Roads 22 1 23 22.77% 54,512 Solid Waste 0 0 0 0.00% - ER&R 4 0 4 3.96% 9,480 Excluded Costs 26 ' 1 27 63,992 B. Prosecuting Attorney Chief Civil Deputy Prosecuting Attorney costs for civil activities to the County directly relates to resolutions, ordinances, agreements and suits filed against the county. The total civil cost is determined as indirect costs with recoverable costs that are excluded. Prosecuting Attorney- Civil Agreements Resolutions Ordinances Total % 125,637 Total Basis 354 88 13 455 Roads 36 22 1 59 12.97% 16,291 Solid Waste 5 0 0 5 1.10% 1,381 ER&R 0 4 0 4 0.88% 1,104 Total Excluded Costs 41" 26" 1 68 14.95% 18,776 II dl 2024 PAO Cost Distribution for New BARS Percent Total Civil Total Civil Total Civil Civil Total Criminal Percent Civil Percent Total Salaries Benefits Other BARS# Type of Service Dept. Dept. 2024 Internal Legal Services- 51531Ad vice 0% 40% 20.00% 95,160.42 25,891.39 4,584.74 125.636.55 51535 Internal Legal Services- Claims and Litigation 90% 4096 65.00% 309,271.37 84,147.01 14,900.40 408,318.78 External Legal Services- 51541 Advice 5% 3% 4.00% 1,427.41 388.37 68.77 1,884.55 External Legal Services- 51545 Claims and Litigation 0% 10% 5.00% 5,947.53 1,618.21 286.55 7,852.28 Costs associated with 51900 administering self-insurance programs and processing claims 0% 5% 2.50% 1,486.88 404.55 71.64 1,963.07 56320 Coroner 5% 2% 3.50% 832.65 226.55 40.12 1,099.32 Totals 100% 100% 100.0016 414,126.26 112,676.08 19,952.20 546,754.55 C. Non-Departmental This department allocation is split between insurance, human resources, indirect cost departments portion of Information Services Cost Recovery and various miscellaneous direct expenditures. The amounts shown below are based on accounts payable invoices and detail general ledger data. Amounts that are excluded are already recovered from allocations to departments. 1. Insurance— Total$1,644,347 The Washington State Risk Pool Insurance Premium is allocated to all departments based on property values and employee hours worked by each department, shown below: Total Liability Premium $1,259,745 Total Employee Hours 151,357 Total Property Premium $361,279 Total Building Values $63,564,577 Total Content Values $ 9,666,755 Total Vehicles & Equipment Values $11,954,721 Total Land Use Values $ 721,100 Total Cyber-liability Premium $23,323 Prior to the upcoming renewal, the insurance is allocated across funds. The allocation is recoverable and therefore excluded. 2. Human Resources—Total$53,402.46 a. Professional Services, Bob Braun Personnel Services - $30,000 b. Various Administrative Costs including training, dues, travel, etc. -$11,416.73 c. Background Checks - $11,985.73 3. Indirect Departments: IS Cost Recovery—Total$159,297 This is calculated only for the departments that perform Countywide Indirect Services. a. Auditor- $91,927 b. County Administrator- $2,733 c. Civil Service - $6 d. Treasurer—$64,631 4. Miscellaneous Countywide Expenditures— Total$57,022 a. Misc. Supplies & Professional Services - $7,800.50 b. Dues- $49,221.50