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Home My WebLink About122021ca02 ent JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Mark McCauley,Acting County Administrator FROM: Rose Ann Carroll,Auditor DATE: December 15, 2021 RE: Adoption of the Jefferson County Indirect Cost Allocation Plan for 2022 STATEMENT OF ISSUE: The Jefferson County Cost Allocation Plan for Indirect Cost for the fiscal year ending December 31, 2022 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 $212,113 for their indirect cost allocation. RECOMMENDATION: Approve proposed Jefferson County Indirect Cost Allocation Plan and sign attached resolution. REVIEWED BY: 6 & i, Mark McCaul , Acting County Adminis ato Date STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Simplified Indirect Cost Allocation Plan for Year Ending December 31, 2022 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 CountySimplified Indirect Cost Allocation Plan for Year Ending December 31, 2022” 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 _ ___ , 2020. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: _________________________________ Kate Dean, Chair __________________________________ Greg Brotherton, Member ATTEST: __________________________________ Carolyn Gallaway, CMC Heidi Eisenhour, Member Deputy Clerk of the Board Certification JEFFERSON COUNTY SIMPLIFIED INDIRECT COST ALLOCATION PLAN FOR YEAR ENDING DECEMBER 31, 2022 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, 2022, 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 2020. 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. _______________________________________ _____________________________ Kate Dean, Chair Date Jefferson County Commissioners _______________________________________ _____________________________ Rose Ann Carroll Date Jefferson County Auditor Jefferson County Simplified Indirect Cost Allocation Plan For Year Ending December 31, 2022 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 are the total of 2020 actual expenditures including salariesand benefits. The calculation for the indirect cost rate is the total indirect cost divided by total 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 2020Annual Report Audit by the State Auditor’s office isstill in progress. The full financial report and federal single audit report will be available on the State Auditor’s website, www.sao.gov. 1,2405,4646,377 14,95331,53263,40924,40215,24722,42951,601 149,643 164,596 330,273111,329141,236162,923278,878589,938152,772 Direct CostsDirect Costs Benefits/Other Benefits/Other For Year Ending 2022 2,236 4,720 3,005 4,485 23,24989,76368,69434,87316,219 620,332610,581476,249484,462 166,307 189,556 189,981337,799408,180132,462 DirectDirect SalariesSalaries --------------- 1,424 89,74282,415 104,421456,990 231,167120,711201,078314,504163,444216,389147,024 1,525,295 Indirect CostIndirect Cost - Additional CostAdditional Cost (11,503) (11,503) Unallowable Unallowable (28,344)(24,925)(42,994)(35,740)(20,127)(15,247)(24,667)(35,316) (608,200)(623,560)(864,581)(209,919) (2,248,471) Excluded Costs Excluded Costs 1,424 4,245 65,64583,94121,68310,862 104,421129,589950,605121,295637,234 107,340312,363156,451537,155608,200623,560864,581314,504163,444216,389301,310239,041479,035228,993571,103184,063889,459492,306 4,139,421 1,066,187 Total CostsTotal Costs Simplified Indirect Cost Allocation Sub-department AccountingAccounts Payable Sub-department AssessorAdministrationJuvenile & Family CourtCivil Criminal PayrollAdministrationHuman ResourcesCivil Service CommissionTreasurerFacilities ManagementEquipment RentalVariousCourthouseCastle HillCorrectional CenterVehicle LicensingRecordingElectionsVoter RegistrationCounty ClerkCourthouse FacilitatorClerk of the BoardCommissionersBoard of EqualizationPlanning CommissionEmergency ManagementDistrict Court Department AuditorCounty AdministratorCivil Service CommissionTreasurerFacilities ManagementEquiupment RentalInformation ServicesDepreciation - Building Total Indirect ServicesDepartment AssessorAuditorAuditor's O&MElectionsCounty ClerkCourthouse FacilitatorCommissionersBoard of EqualizationPlanning CommissionEmergency ManagementDistrict CourtJuvenile & Family CourtProsecuting Attorney Countywide Indirect ServicesIndirect Costs Associated with Direct Services Fund 001-020001-059001-062001-250183 (507)501506Various Fund 001-010001-020105001-021001-050106001-060001-061001-063001-067001-080001-110001-150 Jefferson County - 15,71313,86213,29793,93414,59654,589 211,641263,509615,248511,400431,436822,208910,107326,026148,580844,767638,166 3,153,0281,678,9401,016,1905,528,8713,204,920 22,500,078 22,664,674 Direct Costs Benefits/Other -- For Year Ending 2022 4,971 7,517 79,650 39,05345,13565,82963,07713,45925,11126,234 588,517 164,311103,284967,748587,948790,076421,123799,427256,989 3,476,076 2,598,252 14,607,82814,797,384 Direct Salaries ------------------- 22,73639,85894,628 489,265 1,250,501 2,775,796 Indirect Cost - - Additional Cost (187,359)(198,862) (187,359) Unallowable - (2,146) (984,515)(324,394) (1,088,728) (2,684,932)(4,933,403) Excluded Costs - 18.76% 54,76659,706 18,26839,85828,05562,106 375,952366,793159,763494,513583,015173,691926,563664,400 1,183,356 6,629,104 1,701,676 1,001,018 1,582,996 1,099,348 1,806,266 1,243,331 1,709,534 8,127,123 3,793,437 40,231,64544,371,066 Total Costs Simplified Indirect Cost Allocation Sub-department Support EnforcementCrime VictimsIndirect Depts -Facilities/IS Cost AllocatConstruction & RenovationSolid WasteTri-Area Sewer Fund SheriffBoating Safety ProgramSuperior CourtMiscellaneousInsuranceHuman ResourcesCooperative ExtensionNoxious Weed Control BoardAdministrationEnvironmental HealthCommunity HealthDevelopmental DisabilitiesWater QualityCommunity DevelopmentForeclosureVeteran's Relief FundParks & RecreationParks ImprovementVariousFlood/Storm Water Management Department Crime VictimsSheriffBoating Safety ProgramSuperior CourtNon-DepartmentalCooperative ExtensionNoxious Weed Control BoardPublic HealthWater QualityCommunity DevelopmentTreasurer's O&MVeteran's Relief FundParks & RecreationParks ImprovementCounty RoadsFlood/Storm Water ManagementConstruction & RenovationSolid WasteTri-Area Sewer Fund Total Indirect Services Associated with Direct ServicesTotal Indirect and DirectIndirect Rate (Total Indirect / Total Salaries) Fund 120001-180107001-240001-270108109127128143150155174175180185301401405 Jefferson County Indirect Cost Rate Calculation Identifiable Indirect Cost=$2,775,796 Direct Salaries & Wages = $14,797,384 Countywide Indirect Cost Rate 18.76% Recommendation 18.26% The 2022 Cost Allocation Plan based on 2020 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 and alleviates possible minor refunds back to a Grantor for revenue received. This cost allocation considers recovered amounts received as Exclusions, reducing the amount of the indirect costs available for allocation. Also new this year is expenditures related to COVID-19; these expenditures were paid for by grant funds from federal and state governments and are considered recoverable. 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. Recoverable DescriptionBasisUnallowable Department/Fund General accounting, budgeting, G/L functions in Auditor's Total number of warrants process for each office. (Exhibit I)dept/fund. (Auditor's Worksheet) Auditor- Accounting 39,847 Number of full-time equivalent personnel in each Payroll function in the Auditor's office. (Exhibit I)dept/fund. (Auditor's Worksheet) Auditor- Payroll 24,925 County administration required by Funds for agreements, Number of agreements/resolutions/ordinances resolutions, and ordinances.submitted. County Administration 42,994 Provision of uniform policies, screening, testing, employee training and development, compensation, benefit programs, Number of full-time equivalent personnel in each labor relations cost. (Exhibit II)dept/fund. (Auditor's Worksheet) Personnel -HR 35,740 All deposits and accounts carried in the name of Jeff Co. Total number of revenue transactions processed for (Exhibit IV)each dept/fund. (Treasurer's Worksheet) Treasurer 20,127 Cost of administrative support provided to other Total number of agreements, resolutions, contracts departments. (Exhibit VII)approved by the BOCC. (County Admin Worksheet) Clerk of the Board 24,667 Prosecuting Attorney-Civil legal advisor costs Public Works.Percentage based on hours for Civil PA. Proscuting Attorney 35,316 Total 223,616 Countywide Indirect Services Fully Excluded Salaries and Benefits recouped through Central Services Cost Recovery.Total Salaries & Benefits per Fund Facilities Management 608,200 Salaries and Benefits recouped through Central Services Cost Recovery.Total Salaries & Benefits per Fund Equipment Rental 623,560 Salaries and Benefits recouped through Central Services Cost Recovery.Total Salaries & Benefits per Fund Information Services 864,581 Total 2,096,341 Indirect costs Associated with Direct Services - Exclusions Costs for elections held in the county are recovered by billing The recovered amounts for only reduce the Direct the districts and the state for expenditures related to an Salaries/Benefits for the calculation of the indirect election or indirect costs.rate. Elections 209,919 The recovered amounts for only reduce the Direct Costs shared by the City of Port Townsend are billed Salaries/Benefits for the calculation of the indirect annually.rate. Voter Registration 15,247 Total 225,166 Non-Departmental - Exclusions Property is allocated based on square footage Insurance premiums and claims are allocated to funds and occupied by department. Liability/Cybersecurity is recovered.allocated based on total payroll hours by fund. Insurance 324,394 Funded by federal & state grants directly.Total amount. Covid-19 984,515 One-time legal settlement.Total amount. Legal Settlement 187,359 Actual costs paid by General Fund departments Auditor, County Administration, Civil Service and Indirect Departments-IS Cost IS Cost Allocation by General Fund Departments not Treasurer are deducted from the full General Fund Allocationconsidered countywide indirect.allocation. 1,088,728 Total 2,584,996 Interfund operating rentals and leases.Directly reflected on the general ledger. Construction & Renovation 2,146 Total Exclusions 5,132,265 Exhibits Indirect cost allocations are calculations with explanations that are attached in the following exhibits. Exhibit IAccounting 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 EXHIBITI A. Auditor –Accounting 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 based on20 hours per month. The associated cost for thedistricts is considered direct costsand not allowablefor 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 departmentsare calculatedrecoverable costs. INDIRECT COSTS Accounting & PayrollUnallowable Total CostsIndirect SalaryIndirect BenefitsOther IndirectTotal Indirect Salary BenefitsOther Chief Accountant 93,678.23 67,923.47 25,754.76 93,678.23 Chief Deputy Auditor 4,310.96 3,182.08 1,128.88 4,310.96 Accounting Expenses 6,431.38 6,431.38 6,431.38 Total Accounting 104,420.57 71,105.55 26,883.64 6,431.38 104,420.57 - - - Accounts Payable 66,716.29 37,788.98 17,424.71 55,213.69 7,872.60 3,630.00 Auditing Specialist 62,872.68 42,325.67 20,547.01 62,872.68 Total Accounts Payable 129,588.97 80,114.65 37,971.72 - 118,086.37 7,872.60 3,630.00 - Total Payroll 107,340.38 78,363.40 26,448.83 2,528.15 107,340.38 - - INDIRECT COST EXCLUSIONS Accounts Payable# of Warrants% of WarrantsIndirect Share County Total Warrants 2020 8,953 180 Roads7638.52% 10,063.65 401-405 Solid Waste6246.97% 8,230.30 501 ER&R7628.51% 10,050.47 Total Accounting Excluded 28,344.42 Payroll# of Employees% of EmployeesIndirect Share Total Paid Employees in 2020265.45 180 Roads43.5716.41% 17,618.46 401-405 Solid Waste11.264.24% 4,553.22 501 ER&R6.812.57% 2,753.77 Total Payroll Excluded 24,925.45 DIRECT COSTS Licensing DOL - DIRECTDirect SalaryBenefitsOther Chief Deputy Auditor 69,209.74 24,553.38 Admin Clerk - Lead 45,181.54 18,401.51 Admin Clerk 36,528.39 18,399.56 Admin Clerk 39,060.94 18,723.38 Other Expenses 31,251.46 Total Licensing 301,309.90 189,980.61 80,077.83 Total Administration (Elected) 118,062.36 89,763.00 28,299.36 3,233.29 Total Recording 3,096.51 2,235.81 860.70 632.20 EXHIBITII 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 Assistants 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. Based on 2020 Actuals Administrative Costs Breakdown 2022 Cost Allocation CADCAHRMEADCOBES Dep County County AdminHR Mgr/COBExec AsstDep COBExec Secy Admin Total Salaries, Benefits, Supplies Salary & Benefits 177,224 77,945 157,681 81,962 89,601 79,747 Accounting Assistant - Contract 12,829 Total Salaries and Benefits 177,224 90,774 157,681 81,962 89,601 79,747 County Admin. Office Supplies/Services (001-059) 2,019 223 Commissioners Office Supplies/Services (001-060) 2,948 285 185 284 15,758 INDIRECTDIRECT County Administration (CA70%/EA100%/DCA 100%/ES 40%/DCOB SalariesOther 13%) Salaries & Benefits 124,057 90,774 81,962 11,648 23,249 8,650 Supplies 3,477 223 185 37 6,303 312,363 127,534 90,997 - 82,147 11,684 Total County Administration Human Resources Personnel (CA 10%/ HRM 50%) Salary & Benefits 17,722 78,841 Supplies 202 143 Public Services (CA 20%/ HRM 15%) Salary & Benefits 35,445 23,652 Supplies 404 43 156,451 53,773 - 102,678 - - Total Human Resources Clerk of Board (ES 60%/ DCOA 87%/ HRM 35%) Salaries & Benefits 55,188 77,953 34,873 12,974 Supplies 100 247 9,455 228,993 55,288 78,201 58,122 37,382 Total Clerk of the Board Footing check for salaries/benefits/supplies 181,307 157,966 89,885 Exclusions County Administration BASIS - Number of Agreements/Resolutions/OrdinancesAgrResOrdTotal% 312,363 Total Basis25392 11 356 PW2315 - 38 10.67% 33,342.10 Solid Waste92 - 11 3.09% 9,651.66 ER&R0 - - 0 0.00% - Total Excluded Costs321704913.76% 42,993.76 Personnel - HR 265.45% of Empl 156,451 BASIS - # of Employees 43.5716.41% 25,679.29 PW 11.264.24% 6,636.42 Solid Waste 5.81 2.19% 3,424.30 ER&R 60.64 22.84% 35,740.01 Total Excluded 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. Office Supplies $ 450 Exams $ 974 Total $1,424 EXHIBIT IV Treasurer 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. Indirect Indirect Total Direct Direct Other Total SalarySalariesBenefits Indirect Salary Benefits Direct Treasurer 117,462.54 89,763.00 27,699.54 Deputy Treasurer 97,201.63 59,030.82 18,506.44 77,537.26 Acct/Investment Officer 71,181.00 49,391.88 21,789.12 71,181.00 Revenue Foreclosure Clerk 62,763.43 43,027.69 19,735.74 Tax Account Specialist 48,527.93 33,516.70 15,011.23 Clerk Hire 39,482.40 32,921.44 6,560.96 39,482.40 Clerk Hire 13,339.82 9,209.07 4,130.75 13,339.82 Total Other Expenses 87,196.36 87,196.36 Salary adj to balance to G/L 537,155.11 150,553.21 50,987.27 201,540.48 166,307.39 62,446.51 87,196.36 Treasurer's O&M (Fund 150) 13,458.90 6,205.47 8,390.12 179,766.29 68,651.98 95,586.48 EXCLUSIONS Revenues - Receipts Total 24,222 180 Roads7273.00% 6,049.04 401-405 Solid Waste9894.08% 8,229.03 501 ER&R7032.90% 5,849.35 20,127.42 EXHIBIT V Facilities 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 2020 actual expenditures less projected expenditures billed during 2020. The Facilities and Information Services Cost Recovery is included as a reference. Facilities Salaries $445,210 Benefits$162,991 Total $608,201 Equipment Rental Salaries $416,980 Benefits $208,075 Total $625,055 Information Services Salaries $606,336 Benefits $258,243 Total $864,579 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 $7,724,810. The use allowance is computed on a 25-year estimated life and, as of 2020, totals $308,992 per year. Calculation: $6,888,750 Prior Year Capital Improvement Total $ 836,060 Plus 2020 Capital Improvements $7,724,810 2020 Capital Improvement Total 25 Divide by 25 year estimated life $ 308,992 $ 5,512 Plus Use Allowance based on 50-year life $ 314,504 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 $2,536,101. The use allowance is computed on a 25-year estimated life and, as of 2020, totals $163,444 per year. Calculation: $2,504,164Prior Year Capital Improvement Total $ 31,937 Plus 2019Capital Improvements $2,536,101 2018 Capital Improvement Total 25 Divide by 25 year estimated life $ 101,444 $ 62,000 Plus Use Allowance based on 50-year life $ 163,444 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 $3,354,253. The depreciation allowance is computed on a 25-year estimated life and, as of 2020, totals $216,389 per year. Calculation: $3,333,319 Prior Year Capital Improvement Total $ 20,934 Plus 2020Capital Improvements $3,354,253 2020 Capital Improvement Total 25 Divide by 25 year estimated life $ 134,170 $ 82,219 Plus Use Allowance based on 50-year life $ 216,389Total 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 BASISResolutionsOrdinancesTotal% 133,489 Total92 11103 PW15 - 1516.30% 21,765 Solid Waste2 - 2 2.17% 2,902 ER&R - - -0.00% - Excluded Costs 24,667 B. Prosecuting Attorney 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 cost is determined as indirect costs with recoverable costs that are excluded. Percent Criminal Percent Civil Percent Total Civil Civil BARS #Type of ServiceDept.Dept.2020 Civil Salaries Benefits Civil S&BOther Civil Total Internal Legal Services - 51531 Advice 0%63%31.50% 183,489 63,121 246,610 5,645 252,255 Internal Legal Services - 51535 Claims and Litigation 95%30%62.50% 173,365 59,638 233,002 5,333 238,336 External Legal Services - 51541 Advice 0%0%0.00% - - - - - External Legal Services - 51545 Claims and Litigation 0%2%1.00% 185 64 249 6 254 Costs associated with administering self-insurance 51900 programs and processing claims0%3%1.50% 416 143 559 13 572 56320 Coroner 5%2%3.50% 647 223 870 20 890 Totals100%100%100.00% 358,102 123,188 481,290 28,445 492,306 Prosecuting Attorney - CivilAgreementsResolutionsOrdinancesTotal% 252,255 Total Basis 25392 11350 PW 2315 - 3810.86% 27,388 Solid Waste 92 - 113.14% 7,928 ER&R 0 - - 00.00% - Total Excluded Costs 321704914.00% 35,315 C. Non-Departmental This department allocation is split between insurance, human resources, indirect cost departmentsportion 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 $749,377 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 $506,339 Total Employee Hours 125,357 Total Property Premium $232,983 Total Building Values $57,425,204 Total Content Values $7,743,191 Total Vehicles & Equipment Values $11,492,557 Total Land Use Values $283,900 Total Cyber-liability Premium $10,055 Prior to the upcoming renewal, the insurance is allocated across funds. The allocation is recoverable and therefore excluded. 2.Human Resources – Total $39,858 a. Professional Services, Bob Braun Personnel Services - $30,000 b. Various Administrative Costs including training, dues, travel, etc. - $5,373 c. Background Checks - $4,485 3.Indirect Departments: IS Cost Recovery –Total $94,628 This is calculated only for the departments that perform Countywide Indirect Services. a. Auditor - $50,078 b. County Administrator - $1,758 c. Civil Service - $5 d. Treasurer – $42,787 4.Miscellaneous Countywide Expenditures – Total $22,736 a. Misc. Supplies & Professional Services -$2,575 b. Dues - $20,161