HomeMy WebLinkAbout89 21 CC : \` . I� '41
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 89 21
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 Q,
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, 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 th•is /� ,2 day
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL i
s Kate ean, hair
re. Brotherton, Member
ATTES j`, _
w C/'c t tvYCr A A A
Carolyn allaway, CMC 6 Hei.' 'isenhour, 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.
/V2'/2/
Kate Dean, Chair Date
Jefferson County Commissioners
C � q
/2 2 V -Z a /
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 salaries and 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
2020 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, www.sao.gov.
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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
Department/Fund Description Basis Unallowable
General accounting,budgeting,G/Lfunctions in Auditor's Total number of warrants process for each
Auditor-Accounting office. (Exhibitl) dept/fund.(Auditor's Worksheet) 39,847
Number of full-time equivalent personnel in each
Auditor-Payroll Payroll function in the Auditor's office.(Exhibitl) dept/fund. (Auditor's Worksheet) 24,925
County administration required by Funds for agreements, Number of agreements/resolutions/ordinances
County Administration resolutions,and ordinances. submitted. 42,994
Provision of uniform policies,screening,testing,employee
training and development,compensation,benefit programs, Number of full-time equivalent personnel in each
Personnel-HR labor relations cost.(Exhibit-II) dept/fund.(Auditor's Worksheet) 35,740
All deposits and accounts carried in the name of Jeff Co. Total number of revenue transactions processed for
Treasurer (Exhibit IV) each dept/fund. (Treasurer's Worksheet) 20,127
Cost of administrative support provided to other Total number of agreements,resolutions,contracts
Clerk of the Board departments.(ExhibitVII) approved by the 8000.(County Admin Worksheet) 24,667
Proscuting Attorney Prosecuting Attorney-Civil legal advisor costs Public Works. Percentage based on hours for Civil PA. 35,316
Total 223,616
Countywide Indirect Services Fully Excluded
Salaries and Benefits recouped through Central Services Cost
Facilities Management Recovery. Total Salaries&Benefits per Fund 608,200
Salaries and Benefits recouped through Central Services Cost
Equipment Rental Recovery. Total Salaries&Benefits per Fund 623,560
Salaries and Benefits recouped through Central Services Cost
Information Services Recovery. Total Salaries&Benefits per Fund 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
Elections election or indirect costs. rate. 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
Voter Registration annually. rate. 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. Uability/Cybersecurity is
Insurance recovered. allocated based on total payroll hours by fund. 324,394
Covid-19 Funded by federal&state grants directly. Total amount. 984,515
Legal Settlement One-time legal settlement. Total amount. 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
Allocation considered countywide indirect. allocation. 1,088,728
Total 2,584,996
Construction&Renovation Interfund operating rentals and leases. Directly reflected on the general ledger. 2,146
Total Exclusions 5,132,265
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—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 on 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.
•
INDIRECT COSTS
Accounting&Payroll Unallowable
Total Costs Indirect Salary indirect Benefit Other Indirect Total Indirect Salary Benefits Other
Chief Accountant 93,678.23 67,923.47 25,754.76 ' 93,678.23
Chief Deputy Auditor 4,310.96 3,182.081 1,128.88 4,310.96
Accounting Expenses 6,431.38 6,431.38 r 6,431.38
Total Accounting 104,420.57 71,105.55 26,883.64 6,431.38 104,420.57 j _
Accounts Payable 66,716.29 37,788.981 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 129,5,98.97 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 r 107,340.38 _ -......
INDIRECT COST EXCLUSIONS
Accounts Payable #of Warrants %of Warrants Indirect Share
County Total Warrants 2020 8,953
180 Roads 763 8.52% 10,063.65
401-405 Solid Waste 624 6.97% 8,230.30
501 ER&R 762 8.51% 10,050.47
Total Accounting Excluded 28,344.42
Payroll #of Employees %of Employees Indirect Share:
Total Paid Employees in 2020 265.45
180 Roads 43.57 16.41% 17,618.46 r.. __..
401-405 Solid Waste 11.26 4.24% 4,553.22
501 ER&R 6.81 2.57% 2,753.77
Total Payroll Excluded 24,925.45
DIRECT COSTS
Licensing DOL-DIRECT Direct Salary Benefits Other
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 1 189,980.61 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
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 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.
2022 Cost Allocation -Based on 2020 Actuals Administrative Costs Breakdown
CA DCA HRM EA DCOB ES
County Admin Dep County HR Mgr/COB-Exec Asst Dep COB Exec Secy
Admin
Total Salaries,Benefits,Supplies
Salary&Benefits ..... 177,224 77 945 157 681E 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/Serdces(001-059) 2,019 223 -
CommissionersOfficeSupplies/Services (001-060) 2,948 __- 285 185 284 15758®
I INDIRECT DIRECT
County Administration(CA7OWEA100%/DCA 100%/ES 40%IDCOB Salaries Other
13%)
Salaries&Benefits _... 124,057 90,774 81 962 11,648 23,249 8,650
Supplies 3,477 223 _... 185 37 6,303
Total County Administration 312,363 127,534 90,997 - 82,147 11,684
Human Resources
Personnel(CA 10W 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
Total Human Resources 156,451 53,773 - - 102,678':. - -_--
Clerk of Board(ES 60W DCOA 87%d HRM 35%)
Salaries&Benefits __.. 55,188 77,953 34 873 12,974
Supplies ' - 100 247 _... .....9,455
Total Clerk of the Board 228,993 55,288 78,201 58,122 37,382
Footing check for salaries/benefits/supplies 161,307 157,966 89,885
Exclusions
County Administration _ ... ,...... _.... .._.
BASIS-Number of Agreements/Resolutions/Ordinances Agr Res Ord Total % 312,363
Total Basis 253 _...92 11 356 _.
PW 23'. 15 _.... 38 10.67% 33,34210 _._.
_...... Solid Waste 9 2 11 3.09% 9,651.66
ER&R 0 0 0.00% _..
Total Excluded Costs" 32' 17" 0 49 13.76% 42,993.76
Personnel-HR '..
BASIS-#of Employees 265.45 %of Empl 156,451
PW- 43.57 16.41% 25,679.29
Solid Waste 11.26 4.24% 6,636.42
ER&R'. 5.81 2.19%'. 3,424.30
Total Excluded' 60.64 22.84%'. 35,740.01
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 Salary Salaries Benefits 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 43027.69 . 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 Roads 727 3.00% 6,049.04
401 405Solid Waste 989 4.08% 8,229.03
501 ER&R 703 2.90% 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
FACILITIES
COST RECOVERY-TRUE UP
2020 BUDGETED EXPENDITURES FOR 2020 RECOVERY
OBJECT EXPENSE ALLOCATED EXPENDITURES TOTAL 2020 ACTUAL TRUE UP
CODE DESCRIPTION PERCENT DOLLARS CHARGE EXPEND ADJ +/-
COURTHOUSE
10/20 Payroll & Benefits 39.77% $261,063 $261,063 $ 256,238
31 Supplies 23.66% $4,733 $4,733 $ 4,353
32 Fuel 23.66% $8,283 $8,283 $ 12,157
35 Small Tools 23.66% $1,893 $1,893 $ 1,904
41 Professional Services 23.66% $710 $710 $ -
42 Communications 23.66% $1,065 $1,065 $ 520
43 Travel 23.66% $118 $118 $ 25
44 Advertising 23.66% $118 $118 $ 188
45 Rents & Leases 23.66% $3,550 $3,550 $ 4,320
46 Insurance 23.66% $3,313 $3,313 $ 3,427
47 Utilities 23.66% $54,428 $54,428 $ 36,568
48 Repairs & Maintenance 23.66% $44,962 $44,962 $ 21,044
49 Miscellaneous 23.66% $592 $592 $ -
91 Interfund, Professional Services 23.66% $0 $0 $ -
92 Interfund, Communications 23.66% $237 $237 $ 306
95 Interfund Rentals 23.66% $10,677 $10,677 $ 9,605
96 Interfund Insurance 23.66% $0 $0 $ -
2018 Cost Allocation Adj $0 -$65,157
TOTAL $395,742 $330,585 $ 350,654 $ (45,088)
SQUARE FEET 39,933
COST PER SQUARE FOOT $8.2785 $ (1.13)
INFORMATION SERVICES 2,334 19,322 $ (2,635)
NET GENERAL FUND $311,263 $ (42,453)
CORRECTIONS CENTER
10/20 Payroll & Benefits 16.60% $108,956 $108,956 $ 104,501
31 Supplies 25.64% $5,127 $5,127 $ 1,597
32 Fuel 25.64% $8,973 $8,973 $ 81
35 Small Tools 25.64% $2,051 $2,051 $ 1,836
41 Professional Services 25.64% $769 $769 $ -
42 Communications 25.64% $1,154 $1,154 $ 592
43 Travel 25.64% $128 $128 $ 28
44 Advertising 25.64% $128 $128 $ 214
45 Rents& Leases 25.64% $3,846 $3,846 $ 1,230
46 Insurance 25.64% $3,589 $3,589 $ 3,335
47 Utilities 25.64% $58,966 $58,966 $ 56,539
48 Repairs & Maintenance 25.64% $48,711 $48,711 $ 30,809
49 Miscellaneous 25.64% $641 $641 $ -
91 Interfund, Professional Services 25.64% $0 $0 $ -
92 Interfund, Communications 25.64% $256 $256 $ 348
95 Interfund Rentals 25.64% $11,568 $11,568 $ 10,941
96 Interfund Insurance 25.64% $0 $0 $ -
2018 Cost Allocation Adj $0 $43,407
TOTAL $254,864 $298,271 $ 212,050 $ (42,814)
EOC
10/20 Payroll & Benefits 0.89% $5,874 $5,874 $ 8,908
31 Supplies 2.07% $413 $413 $ (11)
32 Fuel 2.07% $723 $723 $ 81
35 Small Tools 2.07% $165 $165 $ 176
41 Professional Services 2.07% $62 $62 $ -
42 Communications 2.07% $93 $93 $ 44
43 Travel 2.07% $10 $10 $ 2
44 Advertising 2.07% $10 $10 $ 16
45 Rents& Leases 2.07% $310 $310 $ 91
46 Insurance 2.07% $289 $289 $ 247
47 Utilities 2.07% $4,754 $4,754 $ 3,464
48 Repairs & Maintenance 2.07% $3,927 $3,927 $ 3,022
49 Miscellaneous 2.07% $52 $52 $ -
91 Interfund, Professional Services 2.07% $0 $0 $ -
92 Interfund, Communications 2.07% $21 $21 $ 26
95 Interfund Rentals 2.07% $933 $933 $ 811
96 Interfund Insurance 2.07% $0 $0 $ -
2018 Cost Allocation Adj $0 -$1,733
TOTAL $17,636 $15,903 $ 16,876 $ (760)
JEFFCOM
10/20 Payroll & Benefits 1.30% $8,506 $8,506 $ 11,256
31 Supplies 5.32% $1,065 $1,065 $ (17)
32 Fuel 5.32% $1,863 $1,863 $ 81
35 Small Tools 5.32% $426 $426 $ 470
41 Professional Services 5.32% $160 $160 $ -
42 Communications 5.32% $240 $240 $ 141
43 Travel 5.32% $27 $27 $ 7
44 Advertising 5.32% $27 $27 $ 51
45 Rents& Leases 5.32% $799 $799 $ 293
46 Insurance 5.32% $745 $745 $ 794
47 Utilities 5.32% $12,246 $12,246 $ 15,984
48 Repairs& Maintenance 5.32% $10,116 $10,116 $ 5,126
49 Miscellaneous 5.32% $133 $133 $ -
91 Interfund, Professional Services 5.32% $0 $0 $ -
92 Interfund, Communications 5.32% $53 $53 $ 83
95 Interfund Rentals 5.32% $2,402 $2,402 $ 2,606
96 Interfund Insurance 5.32% $0 $0 $ -
2018 Cost Allocation Adj $0 $1,476
TOTAL $38,806 $40,282 $ 36,875 $ (1,931)
SHERIFF ADMINISTRATIVE& CLEARWATER FACILITIES
10/20 Payroll & Benefits 8.02% $52,630 $52,630 $ 51,743
31 Supplies 6.21% $1,242 $1,242 $ 1,394
32 Fuel 6.21% $2,174 $2,174 $ 81
35 Small Tools 6.21% $497 $497 $ 647
41 Professional Services 6.21% $186 $186 $ -
42 Communications 6.21% $279 $279 $ 199
43 Travel 6.21% $31 $31 $ 9
44 Advertising 6.21% $31 $31 $ 72
45 Rents & Leases 6.21% $932 $932 $ 414
46 Insurance 6.21% $870 $870 $ 1,124
47 Utilities 6.21% $14,285 $14,285 $ 13,591
48 Repairs& Maintenance 6.21% $11,801 $11,801 $ 11,803
49 Miscellaneous 6.21% $155 $155 $ 3,105
91 Interfund, Professional Services 6.21% $0 $0 $ -
92 Interfund, Communications 6.21% $62 $62 $ 117
95 Interfund Rentals 6.21% $2,802 $2,802 $ 3,687
96 Interfund Insurance 6.21% $0 $0 $ -
Clearwater Lease Revenue $ (29,052)
2018 Cost Allocation Adj $0 -$9,519
TOTAL $87,978 $78,459 $ 58,937 $ (29,041)
COMMUNITY CENTERS (5)
10/20 Payroll & Benefits 9.07% $59,554 $59,554 $ 43,282
31 Supplies 10.38% $2,077 $2,077 $ (34)
32 Fuel 10.38% $3,634 $3,634 $ 3,409
35 Small Tools 10.38% $831 $831 $ 657
41 Professional Services 10.38% $312 $312 $ -
42 Communications 10.38% $467 $467 $ 217
43 Travel 10.38% $52 $52 $ 10
44 Advertising 10.38% $52 $52 $ 180
45 Rents & Leases 10.38% $1,558 $1,558 $ 3,511
46 Insurance 10.38% $1,454 $1,454 $ 1,223
47 Utilities 10.38% $23,882 $23,882 $ 8,385
48 Repairs & Maintenance 10.38% $19,729 $19,729 $ 16,272
49 Miscellaneous 10.38% $260 $260 $ 1,462
91 Interfund, Professional Services 10.38% $0 $0 $ -
92 Interfund, Communications 10.38% $104 $104 $ 128
95 Interfund Rentals 10.38% $4,685 $4,685 $ 4,011
96 Interfund Insurance 10.38% $0 $0 $ -
Brinnon CC Lease Revenue $ (6,269)
Prior Yr Correction $ (657)
2018 Cost Allocation Adj $0 -$16,451
TOTAL $118,648 $102,197 $ 75,787 $ (42,862)
TOTAL GENERAL FUND
10/20 Payroll & Benefits 75.65% $496,583 $496,583 $ 475,928
31 Supplies 73.29% $14,657 $14,657 $ 7,283
32 Fuel 73.29% $25,651 $25,651 $ 15,888
35 Small Tools 73.29% $5,863 $5,863 $ 5,690
41 Professional Services 73.29% $2,199 $2,199 $ -
42 Communications 73.29% $3,298 $3,298 $ 1,713
43 Travel 73.29% $366 $366 $ 81
44 Advertising 73.29% $366 $366 $ 721
45 Rents& Leases 73.29% $10,993 $10,993 $ 9,858
46 Insurance 73.29% $10,260 $10,260 $ 10,150
47 Utilities 73.29% $168,561 $168,561 $ 134,532
48 Repairs & Maintenance 73.29% $139,246 $139,246 $ 88,075
49 Miscellaneous 73.29% $1,832 $1,832 $ 4,567
91 Interfund, Professional Services 73.29% $0 $0 $ -
92 Interfund, Communications 73.29% $733 $733 $ 1,007
95 Interfund Rentals 73.29% $33,067 $33,067 $ 31,662
96 Interfund Insurance 73.29% $0 $0 $ -
2018 Cost Allocation Adj $0 -$47,977 $ -
TOTAL $913,675 $865,698 $ 787,156 $ (159,861)
INFORMATION SERVICES 2,334 19,322
NET GENERAL FUND $846,376
CASTLE HILL(HEALTH DEPARTMENT)
10/20 Payroll & Benefits 11.58% $75,999 $75,999 $ 63,499
31 Supplies 8.57% $1,714 $1,714 $ 2,455
32 Fuel 8.57% $2,999 $2,999 $ -
35 Small Tools 8.57% $685 $685 $ 1,206
41 Professional Services 8.57% $257 $257 $ -
42 Communications 8.57% $386 $386 $ 294
43 Travel 8.57% $43 $43 $ 14
44 Advertising 8.57% $43 $43 $ 106
45 Rents & Leases 8.57% $1,285 $1,285 $ 4,756
46 Insurance 8.57% $1,200 $1,200 $ 1,658
47 Utilities 8.57% $19,707 $19,707 $ 26,905
48 Repairs & Maintenance 8.57% $16,280 $16,280 $ 10,464
49 Miscellaneous 8.57% $214 $214 $ -
91 Interfund, Professional Services 8.57% $0 $0 $ -
92 Interfund, Communications 8.57% $86 $86 $ 173
95 Interfund Rentals 8.57% $3,866 $3,866 $ 5,440
96 Interfund Insurance 8.57% $0 $0 $ -
2018 Cost Allocation Adj $0 -$19,392
TOTAL $124,763 $105,371 $ 116,971 $ (7,792)
CASTLE HILL(COMMUNITY DEVELOPMENT)
10/20 Payroll & Benefits 0.04675 $30,686 $30,686 $ 28,921
31 Supplies 0.03972 $794 $794 $ 882
32 Fuel 0.03972 $1,390 $1,390 $ -
35 Small Tools 0.03972 $318 $318 $ 423
41 Professional Services 0.03972 $119 $119 $ -
42 Communications 0.03972 $179 $179 $ 140
43 Travel 0.03972 $20 $20 $ 7
44 Advertising 0.03972 $20 $20 $ 50
45 Rents & Leases 0.03972 $596 $596 $ 290
46 Insurance 0.03972 $556 $556 $ 787
47 Utilities 0.03972 $9,137 $9,137 $ 14,789
48 Repairs & Maintenance 0.03972 $7,548 $7,548 $ 5,340
49 Miscellaneous 0.03972 $99 $99 $ -
91 Interfund, Professional Services 0.03972 $0 $0 $ -
92 Interfund, Communications 0.03972 $40 $40 $ 82
95 Interfund Rentals 0.03972 $1,792 $1,792 $ 2,581
96 Interfund Insurance 0.03972 $0 $0 $ -
2018 Cost Allocation Adj $0 $10,000.00
TOTAL $53,294 $63,294 $ 54,292 $ 998
ANIMAL SHELTER
10/20 Payroll & Benefits 0.62% $4,082 $4,082 $ 1,903
31 Supplies 1.03% $205 $205 $ (8)
32 Fuel 1.03% $359 $359 $ -
35 Small Tools 1.03% $82 $82 $ 104
41 Professional Services 1.03% $31 $31 $ -
42 Communications 1.03% $46 $46 $ 34
43 Travel 1.03% $5 $5 $ 2
44 Advertising 1.03% $5 $5 $ 12
45 Rents & Leases 1.03% $154 $154 $ 71
46 Insurance 1.03% $144 $144 $ 193
47 Utilities 1.03% $2,361 $2,361 $ (145)
48 Repairs & Maintenance 1.03% $1,951 $1,951 $ 5,297
49 Miscellaneous 1.03% $26 $26 $ -
91 Interfund, Professional Services 1.03% $0 $0 $ -
92 Interfund, Communications 1.03% $10 $10 $ 20
95 Interfund Rentals 1.03% $463 $463 $ 632
96 Interfund Insurance 1.03% $0 $0 $ -
2018 Cost Allocation Adj $0 -$1,000.00
TOTAL $9,925 $8,925 $ 8,114 $ (1,811)
PARKS & RECREATION
10/20 Payroll & Benefits 2.48% $16,271 $16,271 $ 5,315
31 Supplies 5.97% $1,195 $1,195 $ 300
32 Fuel 5.97% $2,091 $2,091 $ 3,409
35 Small Tools 5.97% $478 $478 $ 294
41 Professional Services 5.97% $179 $179 $ -
42 Communications 5.97% $269 $269 $ 97
43 Travel 5.97% $30 $30 $ 5
44 Advertising 5.97% $30 $30 $ 35
45 Rents& Leases 5.97% $896 $896 $ 202
46 Insurance 5.97% $836 $836 $ 547
47 Utilities 5.97% $13,742 $13,742 $ 6,867
48 Repairs &Maintenance 5.97% $11,352 $11,352 $ 4,047
49 Miscellaneous 5.97% $149 $149 $ -
91 Interfund, Professional Services 5.97% $0 $0 $ -
92 Interfund, Communications 5.97% $60 $60 $ 57
95 Interfund Rentals 5.97% $2,696 $2,696 $ 1,796
96 Interfund Insurance 5.97% $0 $0 $ -
2018 Cost Allocation Adj $0 -$4,604
TOTAL $50,275 $45,671 $ 22,972 $ (27,304)
GF Adjust from subsidy
PUBLIC WORKS
10/20 Payroll & Benefits 4.99% $32,771 $32,771 $ 32,634
31 Supplies 7.17% $1,434 $1,434 $ 1,005
32 Fuel 7.17% $2,510 $2,510 $ -
35 Small Tools 7.17% $574 $574 $ 951
41 Professional Services 7.17% $215 $215 $ -
42 Communications 7.17% $323 $323 $ 210
43 Travel 7.17% $36 $36 $ 10
44 Advertising 7.17% $36 $36 $ 76
45 Rents& Leases 7.17% $1,076 $1,076 $ 2,551
46 Insurance 7.17% $1,004 $1,004 $ 1,185
47 Utilities 7.17% $16,492 $16,492 $ 23,683
48 Repairs & Maintenance 7.17% $13,624 $13,624 $ 4,522
49 Miscellaneous 7.17% $179 $179 $ -
91 Interfund, Professional Services 7.17% $0 $0 $ -
92 Interfund, Communications 7.17% $72 $72 $ 124
95 Interfund Rentals 7.17% $3,235 $3,235 $ 3,886
96 Interfund Insurance 7.17% $0 $0 $ -
2018 Cost Allocation Adj $0 -$7,414.00
$73,580 $66,166 $ 70,837 $ (2,743)
TOTAL
DIRECT SUMMARY PLUS OVERHEAD TOTAL
10/20 Payroll & Benefits 100.00% $656,392 $656,392 $ 608,200
31 Supplies 100.00% $20,000 $20,000 $ 11,917
32 Fuel 100.00% $35,000 $35,000 $ 19,297
35 Small Tools 100.00% $8,000 $8,000 $ 8,668
41 Professional Services 100.00% $3,000 $3,000 $ -
42 Communications 100.00% $4,500 $4,500 $ 2,489
43 Travel 100.00% $500 $500 $ 118
44 Advertising 100.00% $500 $500 $ 1,001
45 Rents & Leases 100.00% $15,000 $15,000 $ 17,729
46 Insurance 100.00% $14,000 $14,000 $ 14,519
47 Utilities 100.00% $230,000 $230,000 $ 206,632
48 Repairs & Maintenance 100.00% $190,000 $190,000 $ 117,746
49 Miscellaneous 100.00% $2,500 $2,500 $ 4,567
91 Interfund, Professional Services 100.00% $0 $0 $ -
92 Interfund, Communications 100.00% $1,000 $1,000 $ 1,464
95 Interfund, Rentals 100.00% $45,120 $45,120 $ 45,997
96 Interfund Insurance 100.00% $0 $0
Prior Year Correction $ (657)
2018 Cost Allocation Adj -$70,387
TOTAL $1,225,512 $1,155,125 $ 1,059,685 $ (165,827)
'20 ADJ
FACILITIES 2020 CHARGES RECAP BASED ON
MONTHLY 2020 ANNUAL +/- FROM 2019 ACTUALS
ANIMAL SHELTER $744 $8,925 -$189 $ (1,811)
COMMUNITY DEVELOPMENT $5,275 $63,294 $1,208 $ 998
GENERAL FUND $70,531 $846,376 $76,567 $ (159,861)
HEALTH & HUMAN SERVICES $8,781 $105,371 $6,410 $ (7,792)
INFORMATION SERVICES $1,610 $19,322 -$1,565 $ (2,635)
PARK& RECREATION $3,806 $45,671 $5,997 $ (27,304)
PUBLIC WORKS $5,514 $66,166 $1,304 $ (2,743)
TOTAL $96,260 $1,155,125 $89,732 $ (201,148)
FUND BALANCE -$70,387
TOTAL 2020 EXPENDITURES $1,225,512
INFORMATION SERVICES
COST ALLOCATION/COST RECOVERY
2020 PROJECTED COSTS FOR 2020 RECOVERY
GENERAL FUND DISTRIBUTION (2018 EQUIP COUNTS)
GIS UNIT $ 194,736
COPIER UNIT $ 57,322
13.3567% ASSESSOR $ 7,656
4.7749% AUDITOR $ 2,737
14.5721% COMMISSIONERS $ 8,353
5.2685% DISTRICT COURT $ 3,020
9.4404% EOC $ 5,411
8.2505% JUVENILE COURT $ 4,729
14.6502% PROSECUTOR $ 8,398
11.3809% SHERIFF DEPT. $ 6,524
5.6403% SHERIFF/JAIL $ 3,233
4.5298% TREASURER $ 2,597
0.6090% SUPERIOR COURT $ 349
7.5266% SC CLERK $ 4,314
100.00%
RECORDS MANAGEMENT UNIT $ 71,459
106 ASSESSOR $ 6,770
244 AUDITOR $ 15,582
69 COMMISSIONER $ 4,406
267 DISTRICT COURT $ 17,051
0 ELECTIONS $ -
48 JUVENILE COURT $ 3,065
11 SHERIFF $ 702
346 PROSECUTOR $ 22,095
20 SC CLERK $ 1,278
8 TREASURER $ 511
1119 63.86 EACH
COMMUNICATIONS UNIT $ 56,714
14 ASSESSOR $ 5,123
13 AUDITOR $ 4,757
12 COMMISSIONERS $ 4,391
7 SC CLERK $ 2,561
4 SC COURT $ 1,464
4 CIVIL DEPUTY $ 1,464
11 DISTRICT COURT $ 4,025
10 JUVENILE COURT $ 3,659
17 PROSECUTOR $ 6,220
2 CO ADMINISTRATOR $ 732
8 TREASURER $ 2,927
16 EOC $ 5,855
9 SHERIFF JAIL $ 3,293
28 SHERIFF DEPT $ 10,245
155 365.90 EACH
INFORMATION SERVICES -MAIN SUPPORT UNIT $ 634,066
Laptop Tablets Computer Printer DP Misc Servers
20 ASSESSOR 1 13 6 $ 50,725
10 AUDITOR 0 9 1 $ 25,363
15 COMMISSIONERS 1 5 6 3 $ 38,044
17 DISTRICT COURT 3 11 3 $ 43,117
13 ELECTIONS 1 6 6 $ 32,971
15 EMERGENCY MGMT 7 8 $ 38,044
14 JUVENILE COURT 4 9 1 $ 35,508
23 PROSECUTOR 3 4 11 5 $ 58,334
12 SC CLERK 0 10 2 $ 30,435
74 SHERIFF DEPT 26 7 32 9 $ 187,684
15 SHERIFF JAIL 1 13 1 $ 38,044
8 SUPERIOR COURT 2 4 2 $ 20,290
14 TREASURER 8 6 $ 35,508
250 2,536.26 EACH
INFORMATION SERVICES - PUBLIC RECORDS ADMINISTRATION $ 116,946
INFORMATION SERVICES - GEMS SOFTWARE UNIT $ 52,107
ASSESSOR 889,306 4.436% $ 2,312
AUDITOR 630,547 3.145% $ 1,639
ELECTIONS 291,191 1.453% $ 757
CLERK 449,920 2.244% $ 1,170
COUNTY ADMIN 394,744 1.969% $ 1,026
COMMISSIONERS 538,953 2.689% $ 1,401
BOE 21,555 0.108% $ 56
CIVIL SERVICE 1,748 0.009% $ 5
PLANNING COMMISSION 48,705 0.243% $ 127
SAFETY/SECURITY 214,078 1.068% $ 556
COMMUNITY SERVICES 184,515 0.920% $ 480
DISTRICT COURT 755,087 3.767% $ 1,963
PROBATION 171,831 0.857% $ 447
JUVENILE/FAMILY COURT 761,423 3.798% $ 1,979
JUVENIL DETENTION 259,582 1.295% $ 675
PROSECUTOR 1,074,365 5.359% $ 2,793
CORONER 92,500 0.461% $ 240
SHERIFF 6,263,393 31.245% $ 16,281
SUPERIOR COURT 352,052 1.756% $ 915
TREASURER 478,536 2.387% $ 1,244
0.000% $ -
OPERATING TRANSFER OUT 2,259,314 11.271% $ 5,873
NON DEPARTMENTAL 3,912,700 19.519% $ 10,171
20,046,045 100.000%
$ 1,183,350
REVISED 3/16/21 DUE TO PRIOR YR REFUND OF EXPENDITURE-EXCEL BUSINESS(COPIERS)
INFORMATION SERVICES RECORDS FINANCIAL
2020 TRUE-UP AM.! GIS COPIER MGMT PHONES IT PRA SOFTWAR TOTAL
General Fund (83,497.66) (8,805.59) #4:114/4/#/4 (20,237.13) (47,273.05) 2,572.00 10,366.95 (135,817.26)
Animal Services -
Auditor's O&M (795.97) (795.97)
Elections (2,593.02) (2,593.02)
Health Dept (8,346.27) (1,725.26) 3,033.58 (8,486.43) (12,566.27) 2,177.96 (25,912.69)
Water Quality 543.43 483.06 1,026.49
Public Works (11,101.57) (2,666.01) 4,733.19 (5,222.53) (12,564.31) 6,609.89 (20,211.34)
Central Services 355.74 (1,044.43) (2,794.41) 2,583.83 (899.27)
Extension(WSU) (1,053.50) (398.93) 253.87 (1,198.56)
E911 -
Community Development (6,213.50) (1,843.39) 9,090.84 (2,219.47) (5,186.04) 885.55 {5,486.01)
TOTAL (109,159.00) (16,093.75) ######## (37,209.99) (84,172.00) 2,572.00 23,361.11 (191,887.63)
12/15/2021
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:
$2,504,164 Prior Year Capital Improvement Total
$ 31,937 Plus 2019 Capital 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 2020 Capital 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
$ 216,389 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 % 133,489
Total 92 11 103
PW 15 15 16.30% 21,765
Solid Waste 2 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 Service Dept. Dept. 2020 Civil Salaries Benefits Civil S&B Other Civil Total
Internal Legal Services-
51531 Advice
0% 63% 31.50% 183,489 63,121 246,610 5,645 252,255
51535 Internal Legal Services-
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% - - - - -
51545 External Legal Services-
Claims and Litigation
0% 2% 1.00% 185 64 249 6 254
Costs associated with
51900 administering self-insurance
programs and processing
claims 0% 3% 1.50% 416 143 559 13 572 !
56320 Coroner !
5% 2% 3.50% 647 223 870 20 890 1
Totals 100% 100% 100.00% 358,102 123,188 481,290 28,445 492,306
Prosecuting Attorney-Civil Agreements Resolutions Ordinances Total % 252,255
Total Basis 253 92 11 350
PW 23! 15 38 10.86% 27,388
Solid Waste 9 2 11 3.14% 7,928
ER&R 0 0 0.00%
Total Excluded Costs 32' 17 0 49 14.00•% 35,315
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$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
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:
s/aV/Mark McCaul , Acting County Adminis ato Date