HomeMy WebLinkAbout111714_ca02JEFFERSON COUNTY
BOARD OF COUNTY
AGENDA REQUEST
TO: Philip Morley, County Administrator
FROM: Rose Ann Carroll, Accounta
DATE: November 17, 2014
RE: Adoption of the 201412015 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2014 and 2015 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 $254,775 ($275,000
budgeted).
RECOMMENDATION:
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
Philip Morley, Co i'Admini rator Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2014 and
2015 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 ° yefferson County Cost
Allocation Plan and Indirect Cost Proposal for Fiscal Years ending December 31, 2014
and 2015" 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 , 2014.
SEAL:
ATTEST:
Erin Lundgren
Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
John Austin, Chairman
Phil Johnson, Member
David Sullivan, Member
Exhibit A — Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2014 AND 2015
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, 2014 and
2015, 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 2013.
I further certify: (1) that no costs other than those incurred by the grantee/contractor or allocated
to the granteelcontractor 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 Cu rently Allocated
Assessor
$ 169,778
$
Auditor - Licensing
67,256
Auditor - Elections
67,332
Board of Equalization
3,483
Clerk of the Board
30,598
Commissioners' Office
120,186
Planning Commission
3,425
Safety & Security
105,340
Cooperative Extension
20,873
District Court
182,303
Juvenile Services
136,216
Parks & Recreation
39,613
Planning & Community Dev.
74,133
Prosecuting Attorney - Criminal
133,011
Prosecuting Attorney - Juvenile & SEP
36,529
Coroner
4,756
Sheriff
575,409
Sheriff - Jail
362,600
E911 JeffCom
52,079
Superior Court
128,302
Public Health
220,731
Water Quality
28,920
County Fair
7,840
Law Library
1,495
4-H After School
5,720
County Road - Admin.
114,331
114,331
County Road - Design
5,220
5,220
County Road - Maintenance
45,875
45,875
Solid Waste
46,994
46,994
Equipment Rental & Revolving
42,355
42,355
Permit Center
62,254
Animal Control Services
Clerk of the Court
100,141
Outside Services
86,799
TOTAL Is
3,081,897
$ 254,775
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