HomeMy WebLinkAbout122120_ca02JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
4-/
TO: Philip Morley, County Administrat
FROM: Rose Ann Carroll, Auditor
DATE: December 21, 2020 y
RE: Adoption of the Jefferson County Indirect Cost Allocation Plan for 2021
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan for Indirect Cost for the fiscal year ending December
31, 2021 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 $206,291 for their indirect cost allocation.
RECOMMENDATION:
Approve proposed Jefferson County Indirect Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the
Simplified Indirect Cost Allocation flan
for Year Ending December 31, 2021 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 Simplified
Indirect Cost Allocation Plan for Year Ending December 31, 2021 " be adopted with
Countywide Indirect Services allocated per the attached Cost Allocation Plan.
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
SEAL:
ATTEST:
Carolyn Gallaway, CMC
Deputy Clerk of the Board
2020.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Greg Brotherton, Chair
Kate Dean, Member
David Sullivan, Member
Certification
JEFFERSON COUNTY
SIMPLIFIED INDIRECT COST ALLOCATION PLAN
FOR YEAR ENDING DECEMBER 31, 2021
PORT TOWNSEND, WASHINGTON
I hereby certify that the information contained in the attached Jefferson County Simplified
Indirect Cost Allocation Plan and Indirect Cost Proposal, to be used during the fiscal year
ending December 31, 2020, complies with the Office of Management and Budget 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 2019.
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.
Greg Brotherton, Chair Date
Jefferson County Commissioners
Rose Ann Carroll Date
Jefferson County Auditor
Jefferson County
Simplified Indirect Cost Allocation Plan
For Year Ending December 31, 2021
Jefferson County is required to adopt an Indirect Cost Allocation Plan per federal regulations,
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administration Requirements,
Cost Principles and Audit Requirement for Federal Awards (Uniform Guidance).
The Jefferson County Auditor's Simplified Indirect Cost Allocation Plan allocates costs for
accounting, payroll, county administration, treasurer, and building depreciation. The simplified
format provides an allocation plan that is easy to comprehend, transparent and allocates costs
in a fair and equitable manner.
The costs shown for each county fund/department is the total of 2019 actual expenditures and
2019 direct salaries. The calculation for the indirect cost rate is the total indirect cost divided
by direct salaries. This is a general accounting principle when calculating indirect because
direct salaries are consistent throughout the funds/departments.
There are two sections of the Simplified Indirect Cost Allocation Plan:
1) Countywide Indirect Services —these are activities in the county that serve the
county government.
2) Indirect Costs Associated with Direct Services — these are direct services in the
county that serve the citizens of the county and identifiable indirect costs serving
the county government.
Column Definitions:
Total Costs —total costs in the general ledger financial statements.
Excluded Costs — specific costs that are already recovered by billing or other means. This
is for Indirect Costs or Direct Salaries/Other Costs.
Unallowable — specific costs that are defined by the Uniform Guidance for which federal
funds cannot be used.
Additional Costs — specific costs that are not identified in general ledger accounting
because the County uses the cash basis of accounting.
Indirect Cost — costs that have been identified as serving county government.
Direct Salaries — salaries and wages identified as serving the citizens of the county.
Benefits/Other Direct Costs — costs associated with personnel benefits and operating
costs serving the citizens of the county.
Audited Financial Statements
Jefferson County is audited annually by the State Auditor's Office. At the time of publishing, the
2019 Annual Report Audit by the State Auditor's office is still in progress.
The full financial report and federal single audit report will be available on the State Auditor's
website, wvvvv.sac) � ov.
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Indirect Cost Rate Calculation
Identifiable Indirect Cost = $2,461,117
Direct Salaries & Wages = $13,717,551
Countywide Indirect Cost Rate 17.94%
Recommendation 17.44%
The 2021 Cost Allocation Plan based on 2019 Actual Costs has been prepared using the
simplified method for cost allocations.
It is recommended that a .5% reduction in the indirect rate be used as the adopted Countywide
Indirect Rate. This allows for the possibility of a Grantor not approving the use of a calculation
as part of the indirect rate. This alleviates possible minor refunds back to a Grantor for revenue
received. Therefore, the calculated 17.94% indirect rate is recommended to be adopted as
17.44% for the Countywide Indirect Rate.
This cost allocation considers the recovered amounts received departments/funds as Excluded
costs, reducing the amount of the indirect costs available for allocation.
Exclusions
Exclusions are areas identified as countywide indirect services and are considered excluded
costs due to primarily the recovery of costs. The table below identifies the exclusion with a
description and basis used to calculate.
Indirect Cost Exclusions
Countywide Indirect Services
Department/Fund
Description
Basis
Recovered
General accounting, budgeting, G/Lfunctionsin
Total number of warrants process for each
Auditor -Accounting
Auditor's office, (Exhibit/)
dept/fund. (Auditor's Worksheet)
45,481
Number of full-time equivalent personnel in
Auditor- Payroll
Payroll function in the Auditor's office. Exhibit 1
each dept/fund. (Auditor's Worksheet)
23,910
Number of
County administration required by Funds for
agreements/resolutions/ordinances
County Administration
agreements, resolutions, and ordinances.
submitted.
42,328
Provision of uniform policies, screening, testing,
employee training and development, compensation,
Number of full-time equivalent personnel in
Personnel -HR
benefit programs, labor relations cost. Exhibit IIJ
each dept/fund. (Auditor's Worksheet)
30,575
Total number of revenue transactions
All deposits and accounts carried in the name of Jeff
processed for each dept/fund. (Treasurer's
Treasurer
Co. (Exhibit IV)
Worksheet)
9,192
Total number of agreements, resolutions,
Cost of administrative support provided to other
contracts approved by the BOCC. (County
Clerk of the Board
departments. (ExhibitVll)
Admin Worksheet)
15,116
Prosecuting Attorney -Civil legal advisor costs Public
Proscuting Attorney
Works.
Estimate of hrs by Civil PA for each dept.
39,689
2019 Tota I s
206, 291
Countywide Indirect Services Fully Excluded
Salaries and Benefits recouped through Central
Facilities Management
Services Cost Recovery.
Total Salaries & Benefits per Fund
608,314
Salaries and Benefits recouped through Central
Equipment Rental
Services Cost Recovery.
Total Salaries & Benefits per Fund
563,748
Salaries and Benefits recouped through Central
Information Services
Services Cost Recovery.
Total Salaries & Benefits per Fund
802,156
2019 Totals
1,974,218
Indirect costs Associated with Direct Services - Exclusions
Costs for elections held in the county are recovered by
The recovered amounts for only reduce the
billing the districts and the state for expenditures
Direct Salaries/Benefits for the calculation of
Elections
related to an election or indirect costs.
the indirect rate.
91,398
The recovered amounts for only reduce the
Costs shared by the City of Port Townsend are billed
Direct Salaries/Benefits forthe calculation of
Voter Registration
annually.
the Indirect rate.
16,347
2019 Totals
107,745
Non -Depart mental - Exclusions
Property is allocated based on square footage
occupied by department.
Insurance premiums and claims are allocated to funds
Liability/Cybersecurity is allocated based on
Insurance
and recovered.
Lutal payroll hours by fund.
297,568
Actual costs paid by General Fund departments
Auditor, County Administration, Civil Service
Indirect Departments -IS Cost
IS Cost Allocation by General Fund Departments not
and Treasurer are deducted from the full
Allocation
considered countywide indirect.
lGeneral Fund allocation.
1,126,494
2019 Tota I s
1,424,062
Construction & Renovation jInterfund.operatiAg rentals and leases. IDIrectly reflected on the eneral ledger. 3,917
Total 2019 Exclusions 3,716,233
Exhibits
Indirect cost allocations are calculations with explanations that are attached in the following
exhibits.
Exhibit I Accounting and Payroll
Exhibit II County Administration
Exhibit III Civil Service Commission
Exhibit IV Treasurer
Exhibit V Facilities Management and Information Services
Exhibit VI Depreciation
Exhibit VII Indirect Costs Associated with Direct Services
EXHIBIT I
A. Auditor — Accountin
The Accounting division within the Auditor's Office is responsible for the Budgeting, Auditing
and Accounting for the County and some Junior Taxing Districts (a.k.a. agency funds).
The basis for identifying the indirect costs are the number of checks produced and payroll. Of
the total number of checks, the checks were for the departments County Roads, Solid Waste,
and Equipment Rental are counted and related expenditures calculated. These departments'
costs are identified as recoverable and excluded from the cost allocation.
The Accounting staff audits vouchers and processes accounts payable for Jr. Taxing Districts
(agency funds). The allocation of time for these districts is estimated 20 hours per month. The
associated cost for the districts is considered direct costs and not allowable for cost allocation.
B. Auditor — Payroll
The Payroll division within the Auditor's office is responsible for payroll, payroll taxes,
retirement, medical insurance and other benefits. The basis of employee hours paid to Roads,
Solid Waste, and Equipment Rental departments are calculated recoverable costs.
001-020.000 & 105 Auditor's.Office Breakdown 2021 Cost Allocation - 2019ACtuals
INDIRECT COSTS
Accountinx.& f ayroil
Unallowable
Total Costs
IndirectSafary Indirect8eneflt Otherindirect
Totallndirect SaIna Benefits Total
Chief Accountant
90,918.75
65,443.80
25,474.95
90,918.75
Accounts payable
67,706.38
39,107.58'
18,129.10
57,236.68 7,179.90 3,289.80 10,469.70
Chief Deputy Auditor
4.188.40
3,060.48'
L127.92
4,188.40
Auditing Specialist
45,183.70
29,711.85
15,471.85
r
45,183.70
Clerk Hire
243.60
221.00
22.60
243.60
Accounting Expenses
5,158.05
S,158.05 F
S 158.05
Total Accounting
213,398.88
137,544.71
60,226.42
5,158.05
202,929.18 10,469.70
Total payroll
105,761.14
77,239.52
26,455.70
2,065.92
105,761.14
INDIRECT COST EXCLUSIONS
Accaunts Payable
9 of Warrants
%of Warrants
Indirect Share
County Total Warrants 2019
8174
180Road s
695
9150%
17,254.19
401.405Solid Waste
496
6.0790.
12,313.78
501 ER&R
641
7.84Y
15,913.58
Total
Accounting Excluded
F 1,932
45,481.56
Payroll
not Employees.
36of Employees
Indirect Share
Total Paid Employees in 2019
290..52
:180 Roads
45.74
16,31916
17,244.81
401-405 Solid Waste
11.
3.92%
4,147.20
501 ER&R
G.68
238%
2,51&48
Total Pa rpll Excluded
23,910.49
DIRECT COSTS
llcensinit DOL-DIRECT
Direct Salary__-
Benefits
Other
ChlefDeputy Auditor
63,504.17
23,404.63
Admin Clerk- Lead
26,328.80
11,302.05
Admin Clerk
13,441.83
6;856.11.
Admin Clerk
35,135M
18,126.89
Admin Clerk
5 942.38
3,094,38
Admin Clerk
9:116.44
4,713.03
Other Expenses
19 680.31
TotarLicensing
240,706.9E
153,5A.-55
57,497.09
Auditor's Salary & Supplies
Total Adminlstration
112,411,35
81,108.36
26,750.70
4,552.29
Total Recording
87,062.39
16,208.03
70,854.36
EXHIBIT II
County Administration
The following employee positions are indirect salaries and benefits and are spread between
County Administration, Human Resources, and Clerk of the Board:
County Administrator
Deputy County Administrator
HR Manager
Administrative Assistant
Clerk of the Board
Included are supplies, training, travel, dues, and other miscellaneous expenditures required to
perform these duties. The calculation for Public Service is for the work of county administrator,
HR manager to assist departments without an elected official.
2021 Cost Allocation
based on 2019 ActuaIsAdminlstrative Costs Breakdown CA DCA HRM EA DCOB ES
Dep
County Admin County HR Mgr/COB Exec Asst Dep COB Exec Secy
Admin
salary & Benefits
Accounting Assistant - Contract
Total Salaries and Benefits
County Admin Office SupplieslSeNces (061-050)
Commrssluners Office Supplies/SeNces (001-060)
C
County Administration (CA700/dEA30°/dDCA 100°/dES 400/dDCOB
13%)
Salaries & Benefits
Supplies
Total County Administration 242,864
Human Resources
Personnel (CA 101/d HRM 500/)
Salary & Benefits
Supplies
Public Services (CA 200/d HRM 15%)
Salary & Benefits
Supplies
Total Hllnlan ReSDurces 127.294
Clerk of Board {ES 601W DCOA 870Id HRM 36%)
Salaries & Benefits
Supplies
Total Clerk of the Board 114,633
Footing check for salaries/benefits/supplies
'IT4,244 / ,560 112,bL14 m,56f
>i Mij /4,3/0
2,U9
174,244 81,111 112,894 76,567
83.849 74.370
4,748 1,538
485 505
2.301 385
INDIRECT
I DIREC•f
121.971 81,111 23.570 10,900 29,748
3.324 1,538 152 299 154
125,295 82,649 - 23,722 11,199
17,424 56,447
474.80 243
34.849 16.934
950 73
53.698 - 73,696
39,513 72,949 44,622
170 2,002 231
39,683 74.951 74.755
178.993 113,379 8d.149
Excluded Costs
County Admin
BASIS • # of Agreementa/ResnfutionslOrdinances
Agr Res
Ord Total
% 242,884
Total B"s
259
74 17 350
PW
36
11 47
13,43% 32,613,23
Solid Waste
12
1 13
3.71% 9.020.68
£R&R
1
1
0.29% 693.90
Total Excluded Costs
49'
12' 0 61
17.43% 42,327.81
EXHIBIT III
Civil Service Commission
All the associated costs for this fund/department serve the county government. These are
costs associated with hiring employees, including background checks, exams and physical
endurance tests required for employment.
GF 062 CIVIL SERVICE COMMISSION
001062000.52110.31.0010
OFFICE SUPPLIES
257
001062000.52110.31.0100
EXAMS
2,255
001062000.52110.42.0010
POSTAGE
500
001062000.52110.44.0000
ADVERTISING
145
001062000.52110.49.0000
MISCELLANEOUS
70
3,2291
EXHIBIT IV
The Treasurer's Office is responsible for accounting for cash and revenues for the County. This
includes reconciling all bank activity, investing cash, and managing debt activity. In addition,
Treasurer's Office provides a service to the citizens of the county by collecting property taxes
and excise tax on real estate. They also act as the Treasurer for Jr Taxing Districts (Agency
Funds) in a custodial manner.
The basis is the total number of receipts. Receipts by the departments Public Works, Solid
Waste, and Equipment Rental receipts are recoverable and excluded.
001-250-00 & 151 Treasurer's Office Breakdown
2021 Cost Allocation - 2019Actual,
Accounting& Payroll
Total Salary
Indirect S&B
Other Indirect
Direct Salary
Direct Benefits
other Direct
Deputy Treasurer
1.04,763.74
75,744.18
21,616.95
7,402.61
Acct/Investment Officer
69,699.02
43,213.39
18,239.39
8,246.24
Revenue Foreclosure Clerk
64,244.68
47,504.74
16,739.94
Tax Account Specialist
28,988.21
19,31.2.27
0,685.94
Tax Account Specialist
26,881,94
18,225.36
8,656.58
Tax Account Specialist
10,085.15
6,883.22
3,201.03
Clerk Hire
3,044.70
3,044.70
Clerk dire
233.79
213.78
'Clerk Hire
5,503.13
S,503.13
Total Payroll
313,444.35
127,739.19
131,781.93
53,933.24
-
Total Other Expenses
70,599.01
Salary adj to balance to GIL
127,739.19
131,781.93
53,933.24
70,599.01
Treasurer's O&M (Fund 150)
25,228.32
17,987.84
7,240.00
22,438.46
Revenues- Receipts
Total
8,991
180 Roads
35B
3.99%
5,086.27
401-405 Solid Waste
217
2.41%
3,083,02
501€R&R
72
0.80%
1,022.94
9,192.22
EXHIBIT V
acilities Management and Information Services
Facilities Management and Information Services salaries and benefits excluded from the
indirect cost allocation due to costs recovered through a separate cost recovery attached. The
cost recovery billed to departments is based on a five-year trend average that includes
administrative costs, equipment replacement costs, and 2019 actual expenditures less
projected expenditures billed during 2019.
The Facilities and Information Services Cost Recovery is included as a reference.
Fund 183 (507) Facilities
Salaries $444,240
Benefits $164,074
Total $608,314
Fund 501 Equipment Rental
Salaries $381,115
Benefits $182,633
Total $563,748
Fund 506 Information Services
Salaries $558,982
Benefits $243,174
Total $802,156
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EXHIBIT VI
Depreciation
Depreciation is calculated as an "additional cost". This is depreciation for the Courthouse,
Castle Hill and Sheriff. Depreciation is calculated as follows:
A. Courthouse
The County Courthouse expense represents depreciation of the County Courthouse. The
County Courthouse acquisition cost is estimated to be $275,610. The depreciation
allowance is computed on a 50-year estimated life or $5,512 per year. Capital
Improvements since 1988 total $6,888,750. The use allowance is computed on a 25-year
estimated life and, as of 2019, totals $281,062 per year.
Calculation:
$6,836,119
Prior Year Capital Improvement Total
52,63
Plus 2019 Capital Improvements
$6,888,750
2019 Capital Improvement Total
25
Divide by 25 year estimated life
$ 275,550
5,512
Plus Use Allowance based on 50-year life
$ 281,062
Total Courthouse Depreciation
B. Castle Hill
The Castle Hill expense represents depreciation of the Castle Hill building. The Castle Hill
building acquisition cost is $3,100,000. The depreciation allowance is computed on a 50-
year estimated life or $62,000 per year. Capital improvements since 2005 total
$2,504,164. The use allowance is computed on a 25-year estimated life and, as of 2019,
totals $162,167 per year.
Calculation:
$2,213,613
Prior Year Capital Improvement Total
290,551
Plus 2019 Capital Improvements
$2,504,164
2018 Capital Improvement Total
25
Divide by 25 year estimated life
$ 100,167
62,00
Plus Use Allowance based on 50-year life
$ 162,167
Total Castle Hill Depreciation
C. Sheriff —Correctional Center
The Correctional Center expense represents depreciation of the Correctional Center
building. The Correctional Center building acquisition cost is $3,288,763. The
depreciation allowance is computed on a 40-year estimated life or $82,219 per year.
Capital Improvements since 1988 total $3,333,319. The depreciation allowance is
computed on a 25-year estimated life and, as of 2019, totals $215,552 per year.
Calculation:
$3,276,100
Prior Year Capital Improvement Total
57,219
Plus 2019 Capital Improvements
$3,333,319
2018 Capital Improvement Total
25
Divide by 25 year estimated life
$ 133,333
82,219
Plus Use Allowance based on 50-year life
$ 215,552
Total Correctional Center Depreciation
EXHIBIT VII
Indirect Costs Associated with Direct Services
A. Commissioners
Clerk of the Board is identified as an indirect cost, serving the county government. These duties
are split between two employees, one which have hours split between human resources and
county administration. The excluded costs shown below is for the recoverable costs by Public
Works, Solid Waste, and ER&R.
Clerk of the
Board
BASIS Resolutions Ordinances Total % 114,633
Total 74 17 91
PW 11 11 12.09% 13,856.74
Solid Waste 1 - 1 1.10% 1,259.713
ER&R - 0.00"fo -
Excluded Costs 15,116.44
B. Prosecuting Attorne
Chief Civil Deputy Prosecuting Attorney costs for civil activities to the county directly relates to
resolutions, ordinances, contracts and suits filed against the county. The total civil costs is
determined as indirect costs with recoverable costs that are excluded.
2019
PAO Cost Distribution for Cost Allocation
BARS 9
Type of Service
Percent
Criminal
Dept.
Percent
Civil Dept.
Percent
Total
2019
Civil Salary
Allac
Civil
Benefit
Allac
Civil Total
S&B Alloc
Civil COST
ALLOCATON
TOTAL CIVII.
COST
ALLOCATION
51531
internal Legal Services -Advice
0%
63%
31.50%
1611,9_19
56,990
218,908.85
8,297.12
227,206
51535
internal Legal Services - Claims and Litigation
95%
30%
62.50%
152,984.70
53,845
206,829.98
7,839.30
214,669
51541
External Legal Services - Advice
0%
0%
0.00
-
-
-
51545
External Legal Services - Claims and Litigation
0%
2%
1.00%
163.18
57
51900
Costs associated with adrninisteringself-insurance
programs and processing claims
0%
3%
1.501A
367.16
129
496.39
18.81
515
Totals
100%
100%
100.00%
316,005 1
.111,223
427,007
16,185
443,192
Prosecuting Attorney- Civil
Civil - POI
Basis
Agreements
Resolutions
Ordinances Total
%
227,721
Total Basis
259
74
17 350
PW
36
11
47
13.43%
30,579,68
Solid Waste
12
1
13
3.71%
8,458.21
ER&R
1
1
0.29%
650.63
Total Excluder! Costs
49
12
0 61
17.43%
39,688.52
C. Non -Departmental
This department allocation is split between insurance, human resources, indirect cost
departments portion of Information Services Cost Recovery and various miscellaneous direct
expenditures. The amounts shown below are based on accounts payable invoices and detail
general ledger data.
Amounts that are excluded are already recovered from allocations to departments.
1. Insurance — Total $767,430
The Washington State Risk Pool Insurance Premium is allocated to all departments based on
property values and employee hours worked by each department, shown below.
Total Liability Premium $487,630
Total Employee Hours 119,747
Total Property Premium $205,380
Total Building Values $57,425,204
Total Content Values $7,743,191
Total Vehicles & Equipment Values $11,335,026
Total Land Use Values $767,000
Total Cyber-liability Premium $7,230
Prior to the upcoming renewal, the insurance is allocated across funds. The allocation is
recoverable and therefore excluded.
Human Resources —Total $43,483
a. Professional Services, Bob Braun Personnel Services - $36,000
b. Various Administrative Costs including training, dues, travel, etc. - $2,357
c. Background Checks - $5,126
2. indirect Departments; IS Cost Recovery — Total $93,662
This is calculated only for the departments that perform Countywide Indirect Services.
a. Auditor - $49,289
b. County Administrator - $1,984
c. Civil Service - $10
d. Treasurer— $42,397
3. Miscellaneous Countywide Expenditures — Total $33,876
a. Misc. Supplies & Professional Services - $8,401
b. Seminar & Training - $1,675
c. Dues - $23,800