HomeMy WebLinkAbout047 11
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2011 and
2012
RESOLllTION NO 41-ll
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 cOIporations;
NOW, THEREFORE, BE IT RESOLVED, the "Jefferson County Cost
JUlocation Plan and Indirect Cost Proposal for FIscal Years ending December 31, ROll
and ROI R" 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 coIporations.
JlPPROVED AND IfDOPTED this ~day of 0 ~Af ,2011.
JE.t.t LltSON COUNTY
BOln~7SSIONERS
Austin, Chairman
Phil Johnson, Member
DiL~
bJ/; h
JEFFERSON COUNTY CO.ST ALLOCATION PLAN
Attachment A
DIrect ActIvItIes
Total Allocable Costs
Coats Curren1lv Allocated
Assessor $ 137,459 $
Audfior - Ucenslng 62,287
Audfior - Elections 51,439
Board of Equalization 4,066
Clerk of 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 Attomey - Cifminal 122,375
Prosscutlng Attomey - Juvenile & SEP 30,208
Coroner 4,823
Sheriff . 520,545
Sheriff - Jail 381,086
E911 JeffCom 97,221 97,221
Superior Court 111,434
Public Health 184,384
Waler Quafrly . 29,409
County Fair . 9,963
Law UbraJY 1,382
4-H After 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 Waals 79,074 79,074
Equipment Rental & Revolving . 36,610 36,610
Permfi Center 61,358
Anlmal Control Services 14,451
Clerk of the Court 101,704
Outside Services 79,370
TOTAL $ 2,889,213 $ 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, compIles with the Office of Management and Budget Circular A-87 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 201 O.
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 subsequentiy found to be materially inaccurate.
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0c:1dur t[ l dOLL-
Date
John A stin, Chairman
Jeffe n County Commissioners
~'-y;,. ~~ (j-d-. ItJJ~11
Donna M. Eldridge Date
Jefferson County Auditor
-3-
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
FROM:
Philip Morley, County Administrator
AImee Campbell, Chief Accountant
October)(2011
Adoptl~n J~e 2011/2012 Jefferson County Cost' Allocation Plan
TO:
DATE:
RE:
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 JeffCom to pay the General Fund $97,221 ($105,000 budgeted) for a tolal 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:
lo/i3l1r
Dale