HomeMy WebLinkAbout051 17STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2017 and
2018 RESOLUTION NO _
51- �--
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, 2017
and 2018" 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.
� 11,
APPROVED AND ADOPTED this •, -711,
day of hve,444ef , 2017.
ATTEST•
Cra
CarolyntGallaway
Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
fatQxen q��
Kathleen K'le Chair
David Shllivan, Member
a ---
Kate D an, Member
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities Total Allocable Costs Costs Currently Allocated
Assessor $
164,710 $
Auditor - Licensing
73,883
Auditor - Elections
63,476
Board of Equalization
4,314
Clerk of the Board
20,564
Commissioners' Office
147,647
Planning Commission
3,105
Safety & Security
108,317
Cooperative Extension
26,420
District Court
186,828
Juvenile Services
146,906
Parks & Recreation
31,950
Planning & Community Dev.
95,958
Prosecuting Attorney - Criminal
157,224
Prosecuting Attorney - Juvenile & SEP
30,510
Coroner
5,425
Sheriff
634,519
Sheriff - Jail
350,652
E911 JeffCom
38,090
Superior Court
133,978
Public Health
199,186
Water Quality
39,282
County Fair
6,504
Law Library
1,387
4-H After School
5,823
County Road - Admin.
118,418
118,418
County Road - Design
12,434
12,434
County Road - Maintenance
46,183
46,183
Solid Waste
58,875
58,875
Equipment Rental & Revolving
48,491
48,491
Permit Center
71,333
Animal Control Services
-
Clerk of the Court
95,456
Outside Services
121,460
TOTAL Is
3,249,308 $
284,401
aWD
V
M
W
b
O
M
O
aNp
v`i
<
N
O
O�
m
N
N
M
m
-p
1Q
O
O
O
O
O
O
O
d
N
'Y
-
U
: O
:0
O
m
O
o�
r
N
pp
V
M
cR
��TT
O
O�i
M
m
W
O�
O
O
O IQ
!
d:
VV
OO
t�11
V
N`
N
15
cz! V
N
m
W
OWi
OWi
V
c7
m
N
O�
VV
N
N
K
O�i
O
ONi
o
W
O
m
o
y
Q
N
C.:
O
1
O
On+
<
O
O
YOi
ti
Q'
LQ
o'
o
o
o
�c
o
0
0
o
N
v
cl
o
o
0
0
a
a
d
y
o
o
o
N
o
0
0
0
0
0
Q
A
C
C
U)
Z
o<
a
co
J
-
�
a
o
m
Oi
N
N
o
o
rn
o
!� ?
d.
Q N
o
Nr
I -t
N
M
W
. i
w
M
M
�oii
e
_
r
cn
v
Q �
a
U
t
(� O
N
E v
v
N
rn
rn
m
v
o
n
.�
U Q
uj
o
V
r
O N
a
a
-
U LL
Z 0
a
O U
o
0
0
0
0
0
0
0
N
LL
�i
u -
W
V
o
o
o
o
v
o
0
0
0
N
�
U
IL
O
O
o
W
O
O
O
o
O
O
O
O
O
O
t
0
U
=
x
0
0
0
0
0
0
_
0
v
d
o
n
o
0
0
0
0
0
Z;
V
r
2
w
m
�
"a>
t
«?
c
2
a'Ei
o¢
¢'
¢'
0
'm
Exhibit A — Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN & INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31, 2017 AND 2018
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, 2017 and 2018,
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 2016.
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.
- �Y 2,01 �-
Kathleen Kler, Chairman Date
Jefferson County Commissioners
Rose Ann Carroll
Jefferson County Auditor
Date
Consent :Agenda
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Philip Morley, County Administrator �J
FROM: Rose Ann Carroll, Auditor
J
DATE: November 27, 2017
RE: Adoption of the 2017/2018 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31, 2017 and 2018 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 $284,401 ($268,500
budgeted).
RECOMMENDATION:
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
orle ;zounty inistrator Date