HomeMy WebLinkAbout091712_ca01JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
T0: Philip Morley, County Administrator
FROM: Rose Ann Carroll, Account~aal
DATE: September 17, 2012
RE: Adoption of the 2012 ! 2013 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2012 and 2013 has
been completed and is being presented far approval.
FISCAL IMPACT:
The proposed Jefferson County Cosl Allocation Plan will allow Public Works to pay the General Fund $272,071 ($265,000
budgeted) and JeffCom to pay the General Fund $119,777 ($30,000 budgeted) for a total increase to the General Fund of
$96,848.
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
~-~
,,
~/ `~% ` /cam
lip Morley, ' oun y dministrator ~ Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2012 and
2013 RESOLUTION NO
WHERF~IS, the General Fund provides services to various funds,
departments, agencies, districts and municipal organizations in Jefferson County; and,
WHERF.R.S, Jefferson County, through its various departments and offices
receives monies through grants from State and Federal sources; and,
WHERF.]!S, 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 '°]efferson County Cost
.ilocation Plan and Indirect Cost Proposal for Fiscal Years ending December 31, 2012
and 2013" 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.
RPPROVED.+i1VD.tiDOPTED this day of , 2012.
JEFFERSON COUNTY
BOARD OF COMMIS:
SEAL:
John Austin, Chairman
Phil Johnson., Member
ATTEST:
Erin Lundgren
Clerk of the Board
David Sullivan, Member
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities Total Allocable Costs Costs Currently Allocated
Assessor $ 144,472 $
Auditor -Licensing 67,218
Auditor -Elections 62,489
Board of Equalization 4,486
Clerk of the Board 21,830
Commissioners' Office 114,195
Planning Commission 5,131
Safety & Security 95,643
Cooperative Extension 22,401
District Court 159,206
Juvenile Services 130,623
Parks & Recreation 35,204
Planning & Community Dev. 71,215
Prosecuting Attorney -Criminal 121,803
Prosecuting Attorney -Juvenile & SEP 33,229
Coroner 4,820
Sheriff 546,056
Sheriff -Jail 375,443
E911 JeffCom 119,777 119,777
Superior Court 116,226
Public Health 179,506
Water Quality 26,598
County Fair 7,691
Law Library 1,083
4-H After School 6,643
County Road -Admin. 109,033 1D9,033
County Road -Design 5,104 5,104
County Road -Maintenance 44,691 44,691
Solid Waste 74,334 74,334
EquipmentRental & Revolving 38,909 38,909
Permit Center 61,586
Animal Control Services 14,224
Clerk of the Court 94,333
Outside Services 66,679
TOTAL $ 2,981,881 $ 391,848
_ ~ gry / ~
~ ~
~ qA pp pp ~ p
~[ g m R
C~
~ _m_
°~ ~.
° 'yp @ 5
~ p~.
~ m ~ R
p
~ 5. (>
¢3 &^
~ K
& QR
E S
3_ ~ a c+
Fs
~
~ Qy
3_ "`
~ 5. m
~ ~
'~ p
y A
3
C ~ g
S.
O
N
x
e
~
~
~
~
~ _n
g
3
s
~ n
a
S
~ ~
~
~
?=
s i
e.
n
~
~ 0
a
s
0
0
0
0
o
a
o
0
0
0
0
0
o
a
o
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
o
a h
e
~
~
~
~ 9
S
~
~
~
~
~
k
'~'
ff
$
~'
~'
%
~
~,
S 0
3
n
m
o a ~ ~ m ti N o v a e N o ~ v ~ o
g
y~ "a
O
A
T
N
D
m
D
.~
N
N
N
N
O
W
c
y
2
N
O
n
Exhibit A -Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2012 AND 2013
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, 2012 and
2013, complies 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 2011.
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 granteelcontractor which was used as a basis for acceptance of the rates} agreed to herein
is not subsequently found to be materially inaccurate.
John Austin, Chairman
Jefferson County Commissioners
~~~~~
Donna M. Eldridge
Jefferson County Auditor
Date
Date