HomeMy WebLinkAbout121718_ca02 JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Philip Morley, County Administrator
FROM: Rose Ann Carroll,Auditor
DATE: December 17,2018
RE: Adoption of the 2018 12019 Jefferson County Cost Allocation Plan
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years ending December 31,2018 and 2019 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$193,381 ($281,000
budget).
RECOMMENDATION:
Approve proposed Jefferson County Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
tr':1 414
r 'flip Morley,t o y A.ministrator Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2018 and
2019 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, 2018
and 2019"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 , 2018.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
David Sullivan, Chair
Kathleen Kler, Member
ATTEST:
Carolyn Gallaway Kate Dean, Member
Clerk of the Board
JEFFERSON COUNTY COST ALLOCATION PLAN
Attachment A
Direct Activities Total Allocable Costs Costs Currently Allocated
Assessor $ 178,876
Auditor-Licensing $ 70,445
Auditor-Elections $ 66,272
Board of Equalization $ 3,656
Clerk of the Board $ 17,926
Commissioners'Office $ 161,541
Planning Commission $ 3,569
Safety&Security $ 113,303
Cooperative Extension $ 38,818
District Court $ 184,849
,
Juvenile Services $ 165,620
Parks&Recreation $ 42,769
Planning&Community Dev. $ 73,812
Prosecuting Attorney-Criminal $ 152,432
Prosecuting Attorney-Juvenile&SEP $ 30,015
Coroner $ 5,491
Sheriff $ 589,242
Sheriff-Jail $ 404,365
E911 JeffCom $ 40,249
Superior Court $ 135,900_
Public Health $ 224,137
Water Quality $ 78,289
County Fair $ 10,021
Law Library $ 735
4-H After School $ 9,257
County Road $ 128,272 $ 128,272
Solid Waste $ 39,240 $ 39,240
Equipment Rental&Revolving $ 25,869 $ 25,869
Permit Center $ 68,379
Clerk of the Court $ 113,207
Outside Services $ 201,816
TOTAL $ 3,378,372 $ 193,381
Exhibit A—Certification
JEFFERSON COUNTY
COST ALLOCATION PLAN&INDIRECT COST PROPOSAL
FOR FISCAL YEARS DECEMBER 31,2018 AND 2019
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 31,2018 and 2019,
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 2017.
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
Rose Ann Carroll Date
Jefferson County Auditor