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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
Philip Morley, County Administrator
FROM:
Aimee Campbell, Chief Accountant
DATE:
October 6, 2011
RE:
Adoption of the 2011/2012 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2011 and 2012 has
been completed and is being presented for approval.
FISCAL IMPACT:
The proposed Jefferson County Cost Allocation Plan will allow Public Works to pay the General Fund $265,599 ($250,000
budgeted) and Jeff Com to pay the General Fund $97221 ($105,000 budgeted) for a total increase to the General Fund of
$7,820
RECOMMENDATION:
It is my recommendation that the Board of County Commissioners approve the proposed Jefferson County Cost Allocation Plan
and sign the attached resolution.
REVIEWED BY:
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-Fl11lip Morley, County:A9ministrator
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STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2011 and
2012
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, the "Jefferson County Cost
Allocation Plan and Indirect Cost Proposal for Fiscal Years ending December 31, 2011
and 2012" be adopted with Central Service Departments' costs to be allocated to various
Operating Departments as shown in Attachment A.
BE IT FURTHER RESOLVED, that 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.
APPROVED AND ADOPTED this
day of
, 20 II.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
John Austin, Chairman
SEAL:
Phil Johnson, Member
ATTEST:
Beth Hill
Clerk of the Board
David Sullivan, Member
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities
Total Allocable Costs
Costs Currentlv Allocated
Assessor $ 137,459 $
Auditor - Licensing 62,287
Auditor - Elections 51,439
Board of Equalization 4,066
Clerk ot the Board 20,498
Commissioners' Office 109,678
Planning Commission 4,885
Safety & Security 85,674
Cooperative Extension 17,410
District Court 156,891
Juvenile Services 121,498
Parks & Recreation 28,859
Planning & Community Dev, 67,156
Prosecuting Attorney - Criminal 122,375
Prosecutin9 Attorney - Juvenile & SEP 30,208
Coroner 4,823
Sheriff 520,545
Sheriff - Jail 381,086
E911 Jeff Com 97,221 97,221
Superior Court 111,434
Public Health 184,384
Water Quality 29,409
County Fair 9,963
Law Library 1,382
4-H Aller School 6,101
County Road - Admin. 105,261 105,261
County Road - Design 4,554 4,554
County Road - Maintenance 40,100 40,100
Solid Waste 79,074 79,074
Equipment Rental & Revolving 36,610 36,610
Permit Center 61,358
Animal Control Services 14,451
Clerk of the Court 101,704
Outside Services 79,370
TOTAL S 2889,213 $ 362,820
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Exhibit A - Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2011 AND 2012
PORT TOWNSEND, WASHINGTON
I hereby certify that the information contained in the attached Jefferson County Cost Allocation
Plan and Indirect Cost Proposal, to be used during the fiscal years ending December 31, 2011 and
2012, complies with the Office of Management and Budget Circular A-8? 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 2010.
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.
Date
John Austin, Chairman
Jefferson County Commissioners
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Donna M. Eldridge
Jefferson County Auditor
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