HomeMy WebLinkAbout112513_ca02JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Philip Morley, County Administrator
FROM: Rose Ann Carroll, Accounwt'�(
DATE: November 25, 2013
RE: Adoption of the 2013/2014 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2013 and 2014 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 $246,267 ($265,000
budgeted).
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
ll�z�3
Phih ' odey, Cout !y)dministrator Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2013 and
2014 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, 2013
and 2014" 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
SEAL:
ATTEST:
Erin Lundgren
Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
John Austin, Chairman
Phil Johnson, Member
David Sullivan, Member
2013.
Exhibit A — Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2013 AND 2014
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, 2013 and
2014, 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 2012.
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.
John Austin, Chairman Date
Jefferson County Commissioners
Donna M. Eldridge Date
Jefferson County Auditor
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities Total Allocable Costs Costs Currently Allocated
Assessor
$ 1531954
$
Auditor - Licensing
691884
Auditor - Elections
651857
Board of Equalization
41622
Clerk of the Board
251690
Commissioners' Office
1151905
Planning Commission
51206
Safety & Security
991022
Cooperative Extension
191842
District Court
1701704
Juvenile Services
1311303
Parks & Recreation
361856
Planning & Community Dev.
751027
Prosecuting Attorney - Criminal
1251598
Prosecuting Attorney - Juvenile & SEP
341951
Coroner
41755
Sheriff
5441850
Sheriff - Jail
3721619
E911 JeffCom
1091367
Superior Court
1211905
Public Health
1871929
Water Quality
281736
County Fair
101165
Law Library
11496
4 -H After School
61272
County Road - Admin.
1101128
1101128
County Road - Design
41862
41862
County Road - Maintenance
421893
421893
Solid Waste
481165
481165
Equipment Rental & Revolving
401219
401219
Permit Center
581957
Animal Control Services
51351
Clerk of the Court
881938
Outside Services
821653
TOTAL
Is 330043681
$ 2463267