HomeMy WebLinkAbout122115_ca01JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Philip Morley, County Administrator
FROM: Rose Ann Carroll, Auditor
DATE: December 21, 2015
RE: Adoption of the 2015/2016 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2015 and 2016 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 $258,321 ($255,000
budgeted).
RECOMMENDATION:
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY -
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flip Morley, County Administr for
1
i
Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2015 and
2016 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, 2015
and 2016" 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 32016.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
ATTEST:
Erin Lundgren
Clerk of the Board
David Sullivan, Chairman
Phil Johnson, Member
Kathleen Kler, Member
Exhibit A — Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2015 AND 2016
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, 2015 and
2016, 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 2014.
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.
David Sullivan, Chairman Date
Jefferson County Commissioners
J
Rose Ann Carroll Date
Jefferson County Auditor
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities Total Allocable Costs Costs Currently Allocated
Assessor $
171,192 $
Auditor - Licensing
66,595
Auditor - Elections
67,957
Board of Equalization
3,283
Clerk of the Board
30,936
Commissioners' Office
127,257
Planning Commission
3,959
Safety & Security
106,410
Cooperative Extension
18,677
District Court
182,175
Juvenile Services
139,684
Parks & Recreation
34,848
Planning & Community Dev.
79,742
Prosecuting Attorney - Criminal
137,442
Prosecuting Attorney - Juvenile & SEP
36,044
Coroner
5,148
Sheriff
573,437
Sheriff - Jail
364,267
E911 JeffCom
52,079
Superior Court
140,973
Public Health
191,693
Water Quality
31,466
County Fair
6,683
Law Library
3,069
4-H After School
5,006
County Road - Admin.
113,332
113,332
County Road - Design
5,354
5,354
County Road - Maintenance
47,108
47,108
Solid Waste
49,631
49,631
Equipment Rental & Revolving
42,896
42,896
Permit Center
63,661
Animal Control Services
205
Clerk of the Court
100,578
Outside Services
139,049
TOTAL Is
3,141,836 $
258,321
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