HomeMy WebLinkAbout056 16STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2016 and
2017 RESOLUTION NO 5 C j r,
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, 2016
and 2017" 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 12_.. day oto -Le w+ to e V- , 2016.
SEAL:
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A�T�TEST:
Caroly very, CM
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Kathleen Islet, Chair
Phil Johnso Member
Davi Sullivan, Member
Exhibit A — Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2016 AND 2017
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, 2016 and 2017,
complies with the Office of Management and 2 CFR 200, Subpart E, "Cost Principles" 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 2015.
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.
Cts__ ce c, l t4
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Kathleen Kler, Chairman Date
Jefferson County Commissioners
Rose Ann Carroll Date
Jefferson County Auditor
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities Total Allocable Costs Costs Currently Allocated
Assessor $
173,183 $
Auditor - Licensing
66,192
Auditor - Elections
66,432
Board of Equalization
3,518
Clerk of the Board
26,172
Commissioners' Office
137,500
Planning Commission
3,613
Safety & Security
107,341
Cooperative Extension
22,299
District Court
178,804
Juvenile Services
146,078
Parks & Recreation
32,391
Planning & Community Dev.
82,126
Prosecuting Attorney - Criminal
147,733
Prosecuting Attorney - Juvenile & SEP
37,425
Coroner
5,829
Sheriff
625,345
Sheriff - Jail
381,173
E911 JeffCom
49,136
Superior Court
132,584
Public Health
202,685
Water Quality
31,811
County Fair
9,480
Law Library
1,154
4-H After School
5,626
County Road - Admin.
112,688
112,688
County Road - Design
5,490
5,490
County Road - Maintenance
48,495
48,495
Solid Waste
51,764
51,764
Equipment Rental & Revolving
41,070
41,070
Permit Center
66,172
Animal Control Services
-
Clerk of the Court
98,084
Outside Services
146,470
TOTAL $
3,245,863 1 $
259,507
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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Philip Morley, County Administrator "
FROM: Rose Ann Carroll, Auditor
DATE: December 12, 2016
RE: Adoption of the 201612017 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2016 and 2017 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 $259,507 ($253,900
budgeted).
RECOMMENDATION:
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
4�--<ePhilriip Morle , Co ty Administrator
Date