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STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the
Simplified Indirect Cost Allocation Plan
for Year Ending December 31, 2023 RESOLUTION NO 6 5 2 2
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; 4�
NOW, THEREFORE, BE IT RESOLVED, the "Jefferson County Simplified
Indirect Cost Allocation Plan for Year Ending December 31, 2023" 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.
d-
APPROVED AND ADOPTED this �Z _11 day of �1�", 2022.
SEAL:
ATTLS lu,,
.{/fit,, � <
arolyn allaway, CMC
c Clerk of the Boar
JEFFERSON COUNTY
B RD OF COMMISSIONERS
A '
Heidi Ei nhour, Chair
reg Brotherton, Member
0 ��
Kate Dean, Member
Certification
JEFFERSON COUNTY
SIMPLIFIED INDIRECT COST ALLOCATION PLAN
FOR YEAR ENDING DECEMBER 31, 2023
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, 2023, 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 2021.
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.
eidi Eisenhour, Chair
Jefferson County Commissioners
12 �1ZIZ,Z
Date
Z
Rose Ann Carroll Date
Jefferson County Auditor
Jefferson County
Simplified Indirect Cost Allocation Plan
For Year Ending December 31, 2023
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 2021 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 2021 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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Jefferson County
Simplified Indirect Cost Allocation Plan
For Year Ending December 31, 2023
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 2021 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 2021 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.
Indirect Cost Rate Calculation
Identifiable Indirect Cost = $2,918,117
Direct Salaries & Wages = $15,568,040
Countywide Indirect Cost Rate 18.74%
Recommendation 18.24%
The 2023 Cost Allocation Plan based on 2021 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 and Unallowable Costs
Exclusions are areas identified as countywide indirect services and are considered excluded costs due to
primarily the recovery of costs. Unallowable costs are identified as costs associated with the serving the
community, i.e. contracts. The table below identifies the exclusion and unallowable costs with descriptions
and basis used to calculate.
Department/Fund
Description
Basis
Recoverable
Unallowable
General accounting, budgeting, G/L functions
Total number of warrants process for
Auditor- Accounting
in Auditor's office. (Exhibit I)
each dept/fund. (Auditor's Worksheet)
20,936
Number of full-time equivalent
Payroll function in the Auditor's office.
personnel in each dept/fund. (Auditor's
Auditor- Payroll
(Exhibit 1)
Worksheet)
23,029
Number of
County
County administration required by Funds for
agreements/resolutions/ordinances
Administration
agreements, resolutions, and ordinances.
submitted.
60,747
Provision of uniform policies, screening,
testing, employee training and development,
Number of full-time equivalent
compensation, benefit programs, labor
personnel in each dept/fund. (Auditor's
Personnel -HR
relations cost. (Exhibit ll)
Worksheet)
29,250
Total number of revenue transactions
All deposits and accounts carried in the name
processed for each dept/fund.
Treasurer
of Jeff Co. (Exhibit IV)
(Treasurer's Worksheet)
29,312
Total number of agreements,
Cost of administrative support provided to
resolutions, contracts approved by the
Clerk of the Board
other departments. (Exhibit Vll)
BOCC. (County Admin Worksheet)
38,687
Prosecuting Attorney -Civil legal advisor costs
Prosecuting Attorney
Public Works.
Percentage based on hours for Civil PA.
36,022
Total
237,984
Countywide Indirect Services Fully Excluded
Facilities
Salaries and Benefits recouped through
Management
Central Services Cost Recovery.
Total Salaries & Benefits per Fund
618,621
Salaries and Benefits recouped through
Equipment Rental
Central Services Cost Recovery.
Total Salaries & Benefits per Fund
616,115
Salaries and Benefits recouped through
Information Services
Central Services Cost Recovery.
Total Salaries & Benefits per Fund
820,666
Total
2,055,402
Indirect costs Associated with Direct Services - Exclusions
Costs for elections held in the county are
recovered by billing the districts and the
The recovered amounts for only reduce
state for expenditures related to an election
the Direct Salaries/Benefits for the
Elections
or indirect costs.
calculation of the indirect rate.
134,590
The recovered amounts for only reduce
Costs shared by the City of Port Townsend
the Direct Salaries/Benefits for the
Voter Registration
are billed annually.
calculation of the indirect rate.
13,092
Total
147,682
Department/Fund I Description Basis Recoverable I Unallowable
Non -Departmental - Exclusions
Property is allocated based on square
footage occupied by department.
Insurance premiums and claims are allocated
Liability/Cybersecurity is allocated
Insurance
to funds and recovered.
based on total payroll hours by fund.
357,580
Covid-19
Funded by federal & state grants directly.
Total amount.
165,576
1,536,486
Legal Settlement
One-time legal settlement.
Total amount.
162,500
Actual costs paid by General Fund
departments Auditor, County
Indirect
IS Cost Allocation by General Fund
Administration, Civil Service and
Departments -IS Cost
Departments not considered countywide
Treasurer are deducted from the full
Allocation
indirect.
General Fund allocation.
11126,489
Total
1,649,645
1,698,986
Construction &
Renovation
Interfund operating rentals and leases.
Directly reflected on the general ledger.
2,031
Grand Total
4,092,743 1
1,698,986
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.
001-020-000 & 105 Auditor's Office Breakdown
'2023Cost Allocation -2021Actuals
INDIRECT COSTS
Accounting& Payroll
Unallowable
Total Costs
Indirect Salary
Indirect Benefits
Indirect
Total Indirect
Total Direct Salary Benefits Other
Chief Accountant
79,515.81
58,111.22
21,404.59
79,515.81
Accountant
9,31810
5,755.53
1,956.37
7,711.90
1,198.80 407.40
Chief Deputy Auditor
3,141.76
2,288.64
853.12 1
3,141.76
Accounting Expenses
28,163.62
8,840.26
8,840.26
19,323.361
Total Accounting
120,139.29
66,155.39
24,214.08
8,840.26
99,209.73
19,323.36 1,198.80 407.40
Accounts Payable
60,820.83
34,638.92.4
15,696 01
50,334.93
7,216 20 3,269.70
Auditing Specialist
19,515.23
13,026.26
6,488.97
19,515 23
Auditing Specialist
8,713 34
S,980.88
2,732.46
8,713.34
Auditing Specialist
6,064.91
4,319.07
1,745.84
6,064.91
Total Accounts Payable
95,114.31
57,965.13
26,663.28
-
84,628.41
7,216.20 3,269.70
Payroll
43,679 42
32,538.64
11,140.78
43,679.42
Payroll
60,953.62
42,548.14
15,815 05
2,590.43 `
60,953.62
Total Payroll
104,633.04
104,633.04
INDIRECT COST EXCLUSIONS
Accounts Payable
#of Warrants
%of Warrants'
Indirect Share'
County Total Warrants 2021
8,432
180 Roads
668',
7.92%
6,704.43
401-40S So I id Waste
696
8.25%'
6,985.46
501 ER&R
722
8.56%
7,246.41
Total Accounting Excluded
20,936.30
Payroll
#of Employees'
%of Employees
Indirect Share
Total Paid Employees in 2021
270.88
180 Roads
42.11'
1S.55%
16,265.86
401-405 Solid Waste
10.84
4.001/o
4,187 18
501 ER&R
6.67'
2.46%'
2,576.43
Total Payroll Excluded
23,029.47
DIRECT COSTS
LicensingDOL- DIRECT
Direct Salary
Benefits
Other
Chief Deputy Auditor
99,126.17
74,393.50
24,732.67
AdminClerk - Lead
65,501.31
47,127.60
18,373.71
Admin Clerk
57,106 96
38,477.78
18,629.18
Admin Clerk
29,465.03
20,302.38
9,162.65
Admin Clerk
17,367.76
11,268.62
6,099.14
Other Expenses
21,281.42
21,281.42q
Total Licensing
289,848.65
191,569.88
76,997.35
Total Administration (Elected) 122,994.86
94,847.20
28,147.66
S,314.41-
Total Recording.
2,625.34,
1,871.20
754.14
308.79
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
Finance Manager
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.
2023 Cost Allocation
Based on 2021 Actuals Administrative Costs Breakdown
CA
DCA
HRM
EA
DCOS
ES
County Admin Finance Manager
Dep County HR Mgr/COB Exec
Asst
Dep COB
Exec Secy
Admin
Total Salaries, Benefits, Supplies
Salary & Benefits
216,729'
20.131
25,799'
199,718'
120,406'
95,163
82,922'
Accounting Assistant - Contract
Z807
Total Salaries and Benefits
218,729
20 131
28,606
199.718
120,406
95,163
82,922
County Admin Office SuppliWServices (001-059)
2,788
5,140
1,349
Commissioners Office Supplies/Services (001-060)
3,618
25
1,807
419
18,284'
INDIRECT
DIRECT
County Administration (CA70%JEA100%fDCA 100%IES 40%fOCOB
13%)
Salaries Other
Salaries & Benefits
153,110
14,092
26,606
120,406
12X1
24,600' 8.669'
Supplies
4,484
3.598
1,349
1,807
54
7,314
Total County Administration
339,878 157,594
17,690
29.956
122,213
12.426
Human Resources
Personnel (CA 10%1 HRM 50%)
Salary & Benefits
21.873
2,013
99,859
Supplies
279
514
13
Public Services (CA 20%/ HRM 15%)
Salary & Benefits
43,746
4,026
29.958
Supplies
658
1,028
4
Total Human Resources 196,288
66,455
129,833
Clerk of Board (ES 60%/ DCOB 87%/ HRM 35%)
Salaries & Benefits
Supplies
69,,901
9
82.791
366
36.750' 13,003'
10,970'
Total Clerk of the Board 254,272
69,910
83156
61,250 39.956
FooBeq check for salsrxmberxrts'Sc:ppl+es
224,049
199,743
93.882
County Administration
BASIS -Number of Agreements/Resolutions/Ordinances
Agr
Res
Ord Total
%
339,878
Total Basis
342
91
9
442
PW
32
19
51
11,54%
39.217
Solid Waste
22
3
1
26
5.88%
19,993
ER&R
2
2
0.45%
1.538
Total Excluded Costs'
56
22
1
79
17.87%
60,747
Personnel - HR
BASIS - 4 of Employees '
379.00
% of Empl
196,288
PW
42,11
11,11%
21.809.20
Solid Waste
10.84
2,86%
5,614,15
ER&R
6,67
136%
3,454,46
Total Excluded
5962
15.73%
30,877.81
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.
Office Supplies $ 400
Exams $ 2,713
Total $ 3,113
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.
001-250-000 & 151 Treasurer's Office Breakdown
2023 Cost Allocation - 2021 Actuals
Indirect
Indirect
Total
Direct
Direct
Other
Total Salary
Salaries
Benefits
Indirect
Salary
Benefits
Direct
Treasurer
122,471.70
94,847.20
27,624.50
Deputy Treasurer
100,919.48
75,769.74
25,149.74
100,919.48
Acct/Investment Officer
67,239.74
47,091.46
20,148.28
67,239.74
Acct/Investment Officer
45,473.46
32,136.01
13,337.45
45,473.46
Revenue Foreclosure Clerk
24,509.18
-
17,254.48
7,254.70
Revenue Foreclosure Clerk
33,903.18
22,929.03
10,974.15
Total Other Expenses
100,982.56
100,982.56
Salary adj to balance to GIL
495, 499. 30
154, 997. 21
58, 635. 47 r
213, 632. 68
135, 030. 71
45, 853. 35
100, 982. 56
Treasurer's 0&M (Fund 150)
10,631.38
4,469.25
34,927.30
145, 662.09
50, 322.60
135, 909.86
EXCLUSIONS
Investment Fees
4,675.75�
Revenues- Receipts
Total
19,988
180 Roads
675
3.38%
7,214.43
401-405SoIid Waste
889
4.45%
9,501.67
501 ER&R
741
3.71%
7,919.84
24,635.95
EXHIBIT V
Facilities Management and Information Services
Facilities Management and Information Services salaries and benefits below are excluded from the indirect
cost allocation due to costs recovered through a separate cost recovery attached. The cost recovery billed to
funds within the County in 2023 is based on actual expenditures that includes administrative costs, equipment
replacement costs during 2021. A "true -up" is done at the end of each year to actual costs expended in the
year reported.
The Facilities and Information Services Cost Recovery is included as a reference.
Facilities
Salaries $454,859
Benefits $163,762
Total $618,621
Equipment Rental
Salaries $423,124
Benefits $192,991
Total $616,115
Information Services
Salaries $584,518
Benefits $236,148
Total $820,666
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
COURTHOUSE
10/20
Payroll & Benefits
31
Supplies
32
Fuel
35
Small Tools
41
Professional Services
42
Communications
43
Travel
44
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
TOTAL
(AUDITOR 2021 LEASE COST $9595)
INFORMATION SERVICES
NET GENERAL FUND
LLOCATED EXPENDITUREI
TOTAL
I CHARGE
2021
I ACTUAL
TRUE UP
I ADJ +/-
PERCENT I OLLARS
41.48%
$269,889
$269,889
$276,587
$6,698
24.73%
$4,946
$4,946
$4,134
-$812
24.73%
$8,655
$8,655
$11,779
$3,124
24.73%
$1,978
$1,978
$1,559
-$419
24.73%
$742
$742
-$742
24.73%
$1,113
$1,113
$1,098
-$15
24.73%
$124
$124
$8
-$116
24.73%
$124
$124
$0
-$124
24.73%
$4,599
$4,599
$14,910
$10,311
24.73%
$3,709
$3,709
$4,060
$351
24.73%
$57,370
$57,370
$43,080
-$14,290
24.73%
$47,479
$47,479
$32,035
-$15,444
24.73%
$618
$618
$212
-$406
24.73%
$0
$0
$0
$0
24.73%
$247
$247
$355
$108
24.73%
$11,049
$11,049
$10,356
-$693
24.73%
$0
$0
$0
$0
$0
$0
$412,641
$412,641
$400,173
-$12,468
SQUARE FEET
39,933
COST PER
SQUARE FOOT
$10.3333
$9.781
-$0.55
2,334
24,118
-$1,290
$388, 523
-$11,179
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
CORRECTIONS CENTER
10/20
31
32
35
41
42
43
44
45
46
47
48
49
91
92
95
96
EOC
10/20
31
32
35
41
42
43
44
45
46
47
Payroll & Benefits
Supplies
Fuel
Small Tools
Professional Services
Communications
Travel
Advertising
Rents & Leases
Insurance
Utilities
Repairs & Maintenance
Miscellaneous
Interfund, Professional Services
Interfund, Communications
Interfund Rentals
Interfund Insurance
TOTAL
Payroll & Benefits
Supplies
Fuel
Small Tools
Professional Services
Communications
Travel
Advertising
Rents & Leases
Insurance
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
TOTAL
LLOCATED EXPENDITURE
—TOTAL
CHAR13E
2021
ACTUAL
TRUE UP
ADJ +/-
PERCENT DOLLARS
15.28%
$99,432
$99,432
$86,356
-$13,076
25.96%
$5,191
$13,191
$1,647
-$3,544
25.96%
$9,085
$9,085
$0
-$9,085
25.96%
$2,077
$2,077
$315
-$1,762
25.96%
$779
$779
$0
-$779
25.96%
$1,168
$1,168
$669
-$499
25.96%
$130
$130
$7
-$123
25.96%
$130
$130
$0
-$130
25.96%
$4,828
$4,828
$1,335
-$3,493
25.96%
$3,894
$3,894
$3,362
-$532
25.96%
$60,220
$60,220
$56,314
-$3,906
25.96%
$49,838
$49,838
$29,637
-$20,201
25.96%
$649
$649
$176
-$473
25.96%
$0
$0
$0
$0
25.96%
$260
$260
$294
$34
25.96%
$11,598
$11,598
$8,574
-$3,024
25.96%
$0
$0
$0
$0
$0
$249,277
$249,277
$188,686
-$60,591
1.01%
$6,560
$6,560
$7,110
$550
1.63%
$327
$327
$19
-$308
1.63%
$572
$572
$0
-$572
1.63%
$131
$131
$15
-$116
1.63%
$49
$49
$0
-$49
1.63%
$74
$74
$56
-$18
1.63%
$8
$8
$1
-$7
1.63%
$8
$8
$0
-$8
1.63%
$304
$304
$161
-$143
1.63%
$245
$245
$284
$39
1.63%
$3,790
$3,790
$4,571
$781
1.63%
$3,136
$3,136
$2,763
-$373
1.63%
$41
$41
$15
-$26
1.63%
$0
$0
$0
$0
1.63%
$16
$16
$25
$9
1.63%
$730
$730
$723
-$7
1.63%
$0
$0
$0
$0
$0
$0
$0
$15,989
$15,989
$15,743
-$246
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
JEFFCOM
10/20
31
32
35
41
42
43
44
45
46
47
48
49
91
92
95
96
10/20
31
32
35
41
42
43
44
45
46
47
48
49
91
92
95
96
Payroll & Benefits
Supplies
Fuel
Small Tools
Professional Services
Communications
Travel
Advertising
Rents & Leases
Insurance
Utilities
Repairs & Maintenance
Miscellaneous
Interfund, Professional Services
Interfund, Communications
Interfund Rentals
Interfund Insurance
TOTAL
LLOCATED EXPENDITUREJ
TOTAL
CHARGE
1 2021
ACTUAL
1 TRUE UP
ADJ +/-
PERCENT I DOLLARS
1.11 %
$7,219
$7,219
$12,554
$5,335
4.71%
$943
$943
$85
-$858
4.71%
$1,650
$1,650
$0
-$1,650
4.71%
$377
$377
$39
-$338
4.71%
$141
$141
$0
-$141
4.71%
$212
$212
$145
-$67
4.71%
$24
$24
$1
-$23
4.71%
$24
$24
$0
-$24
4.71%
$877
$877
$332
-$545
4.71%
$707
$707
$731
$24
4.71%
$10,937
$10,937
$15,758
$4,821
4.71%
$9,051
$9,051
$3,200
-$5,851
4.71%
$118
$118
$38
-$80
4.71%
$0
$0
$0
$0
4.71%
$47
$47
$64
$17
4.71%
$2,106
$2,106
$1, 865
-$241
4.71%
$0
$0
$0
$0
$0
$0
$0
$34,432
$34,432
$34,812
$380
SHERIFF ADMINISTRATIVE & CLEARWATER FACILITIES
Payroll & Benefits
Supplies
Fuel
Small Tools
Professional Services
Communications
Travel
Advertising
Rents & Leases
Insurance
Utilities
Repairs & Maintenance
Miscellaneous
Interfund, Professional Services
Interfund, Communications
Interfund Rentals
Interfund Insurance
Clearwater Lease Revenue
TOTAL
9.69%
$63,069
$63,069
$57,269
-$5,800
7.45%
$1,489
$1,489
$1,401
-$88
7.45%
$2,606
$2,606
$0
-$2,606
7.45%
$596
$596
$56
-$540
7.45%
$223
$223
$0
-$223
7.45%
$335
$335
$205
-$130
7.45%
$37
$37
$2
-$35
7.45%
$37
$37
$0
-$37
7.45%
$1,385
$1,385
$393
-$992
7.45%
$1,117
$1,117
$1,031
-$86
7.45%
$17,274
$17,274
$17,445
$171
7.45%
$14,296
$14,296
$7,640
-$6,656
7.45%
$3,075
$3,075
$495
-$2,580
7.45%
$0
$0
$0
$0
7.45%
$74
$74
$90
$16
7.45%
$3,327
$3,327
$2,630
-$697
7.45%
$0
$0
$0
-$21,789
-$21,789
$21,789
$87,151
$87,151
$88,657
$1,506
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
COMMUNITY CENTERS (5)
10/20
Payroll & Benefits
31
Supplies
32
Fuel
35
Small Tools
41
Professional Services
42
Communications
43
Travel
44
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
Brinnon CC Lease Revenue
TOTAL
TOTAL GENERAL FUND
10/20
Payroll & Benefits
31
Supplies
32
Fuel
35
Small Tools
41
Professional Services
42
Communications
43
Travel
44
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
Lease Revenue
TOTAL
INFORMATION SERVICES
NET GENERAL FUND
LLOCATED EXPENDITUREq
TOTAL
I CHARGE
2021
I ACTUAL I
TRUE UP
ADJ +/-
PERCENT I OLLARS
8.46%
$55,049
$55,049
$48,129
-$6,920
9.18%
$1,837
$1,837
$359
-$1,478
9.18%
$3,214
$3,214
$6,543
$3,329
9.18%
$735
$735
$107
-$628
9.18%
$275
$275
$0
-$275
9.18%
$413
$413
$394
-$19
9.18%
$46
$46
$4
-$42
9.18%
$46
$46
$0
-$46
9.18%
$5,159
$5,159
$1,940
-$3,219
9.18%
$1,377
$1,377
$1,980
$603
9.18%
$21,304
$21,304
$9,861
-$11,443
9.18%
$17,631
$17,631
$32,790
$15,159
9.18%
$1,117
$1,117
$1,066
-$51
9.18%
$0
$0
$0
$0
9.18%
$92
$92
$173
$81
9.18%
$4,103
$4,103
$5,050
$947
9.18%
$0
$0
$0
$0
-$7,789
-$7,789
$7,789
$104,609
$104,609
$108,396
$3,787
77.03%
$501,218
$501,218
$488,005
-$13,213
73.66%
$14,732
$14,732
$7,645
-$7,087
73.66%
$25,782
$25,782
$18,322
-$7,460
73.66%
$5,893
$5,893
$2,091
-$3,802
73.66%
$2,210
$2,210
$0
-$2,210
73.66%
$3,315
$3,315
$2,567
-$748
73.66%
$368
$368
$23
-$345
73.66%
$368
$368
$0
-$368
73.66%
$17,152
$17,152
$19,071
$1,919
73.66%
$11,049
$11,049
$11,448
$399
73.66%
$170,895
$170,895
$147,029
-$23,866
73.66%
$141,430
$141,430
$108,065
-$33,365
73.66%
$5,618
$5,618
$2,002
-$3,616
73.66%
$0
$0
$0
$0
73.66%
$737
$737
$1,001
$264
73.66%
$32,912
$32,912
$29,198
-$3,714
73.66%
$0
$0
$0
$0
-$29,578
-$29,578
-$11,137
$18,441
$904,100
$904,100
$825,330
-$78,771
2,334
24,118
$22,828
-$1,290
$879,983
-$77,481
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
LLOCATED EXPENDI-TUREJ
TOTAL
CHARGE
1 2021
ACTUAL
1 TRUE UP
ADJ +/-
PERCENT I OLLARS I
CASTLE HILL (HEALTH DEPARTMENT)
10/20
Payroll & Benefits
9.83%
$63,951
$63,951
$59,816
-$4,135
31
Supplies
7.89%
$1,579
$1,579
$1,998
$419
32
Fuel
7.89%
$2,763
$2,763
$22
-$2,741
35
Small Tools
7.89%
$632
$632
$127
-$505
41
Professional Services
7.89%
$237
$237
$0
-$237
42
Communications
7.89%
$355
$355
$469
$114
43
Travel
7.89%
$39
$39
$162
$123
44
Advertising
7.89%
$39
$39
$0
-$39
45
Rents & Leases
7.89%
$20,958
$20,958
$24,102
$3,144
46
Insurance
7.89%
$1,184
$1,184
$2,358
$1,174
47
Utilities
7.89%
$20,355
$20,355
$25,065
$4,710
48
Repairs & Maintenance
7.89%
$15,657
$15,657
$11,136
-$4,521
49
Miscellaneous
7.89%
$197
$197
$123
-$74
91
Interfund, Professional Services
7.89%
$0
$0
$0
$0
92
Interfund, Communications
7.89%
$79
$79
$206
$127
95
Interfund Rentals
7.89%
$3,527
$3,527
$6,015
$2,488
96
Interfund Insurance
7.89%
$0
$0
$0
Castle Hill Lease w/ Utilities - WQ
$0
$0
TOTAL
$131,553
$131,553
$131,599
$46
CASTLE HILL (COMMUNITY DEVELOPMENT)
10/20
Payroll & Benefits
31
Supplies
32
Fuel
35
Small Tools
41
Professional Services
42
Communications
43
Travel
44
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
TOTAL
0.05113
$33,271
$33,271
$24,105
-$9,166
0.04644
$929
$929
$572
-$357
0.04644
$1,625
$1,625
$0
-$1,625
0.04644
$372
$372
$40
-$332
0.04644
$139
$139
$0
-$139
0.04644
$209
$209
$146
-$63
0.04644
$23
$23
$56
$33
0.04644
$23
$23
$0
-$23
0.04644
$864
$864
$280
-$584
0.04644
$697
$697
$733
$36
0.04644
$10,774
$10,774
$12,617
$1,843
0.04644
$8,916
$8,916
$5,897
-$3,019
0.04644
$116
$116
$38
-$78
0.04644
$0
$0
$0
$0
0.04644
$46
$46
$64
$18
0.04644
$2,075
$2,075
$1,870
-$205
0.04644
$0
$0
$0
$0
$0
$0
$60,080
$60,080
$46,418
-$13,662
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
ANIMAL SHELTER
LLOCATED EXPENDITURE
TOTAL
CHARGE
2021
ACTUAL
TRUE lip
ADJ +/-
PERCENT I OLLARS
10/20
Payroll & Benefits
0.55%
$3,574
$3,574
$4,336
$762
31
Supplies
0.32%
$65
$65
$1
-$64
32
Fuel
0.32%
$113
$113
$0
-$113
35
Small Tools
0.32%
$26
$26
$2
-$24
41
Professional Services
0.32%
$10
$10
$0
-$10
42
Communications
0.32%
$15
$15
$8
-$7
43
Travel
0.32%
$2
$2
$0
-$2
44
Advertising
0.32%
$2
$2
$15
$13
45
Rents & Leases
0.32%
$60
$60
$38
-$22
46
Insurance
0.32%
$49
$49
$0
-$49
47
Utilities
0.32%
$750
$750
$993
$243
48
Repairs & Maintenance
0.32%
$621
$621
$2
-$619
49
Miscellaneous
0.32%
$8
$8
$0
-$8
91
Interfund, Professional Services
0.32%
$0
$0
$3
$3
92
Interfund, Communications
0.32%
$3
$3
$97
$94
95
Interfund Rentals
0.32%
$144
$144
$0
-$144
96
Interfund Insurance
0.32%
$0
$0
$0
$0
$0
TOTAL
$5,441
$5,441
$5,495
$54
PARKS & RECREATION
10/20
Payroll & Benefits
31
Supplies
32
Fuel
35
Small Tools
41
Professional Services
42
Communications
43
Travel
44
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
TOTAL
2.08%
$13,508
$13,508
$9,096
-$4,412
5.53%
$1,107
$1,107
$287
-$820
5.53%
$1,937
$1,937
$6,543
$4,606
5.53%
$443
$443
$42
-$401
5.53%
$166
$166
$0
-$166
5.53%
$249
$249
$155
-$94
5.53%
$28
$28
$2
-$26
5.53%
$28
$28
$0
-$28
5.53%
$1,029
$1,029
$296
-$733
5.53%
$830
$830
$777
-$53
5.53%
$12,840
$12,840
$7,700
-$5,140
5.53%
$10,626
$10,626
$5,770
-$4,856
5.53%
$138
$138
$41
-$97
5.53%
$0
$0
$0
$0
5.53%
$55
$55
$68
$13
5.53%
$2,473
$2,473
$1,983
-$490
5.53%
$0
$0
$0
$0
$0
$0
$45,457
$45,457
$32,760
-$12,697
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
OBJECT EXPENSE
CODE DESCRIPTION
PUBLIC WORKS
10/20
Payroll & Benefits
31
Supplies
32
Fuel
35
Small Tools
41
Professional Services
42
Communications
43
Travel
44
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund Rentals
96
Interfund Insurance
TOTAL
LLOCATED EXPENDITUREJ
TOTAL
I CHARGE
2021
I ACTUAL
TRUE UP
I AD-1 +/-
PERCENT I DOLLARS
5.41 %
$35,183
$35,183
$34,669
-$514
7.94%
$1,588
$1,588
$955
-$633
7.94%
$2,780
$2,780
$0
-$2,780
7.94%
$635
$635
$73
-$562
7.94%
$238
$238
$0
-$238
7.94%
$357
$357
$268
-$89
7.94%
$40
$40
$92
$52
7.94%
$40
$40
$0
-$40
7.94%
$1,477
$1,477
$2,679
$1,202
7.94%
$1,191
$1,191
$1,350
$159
7.94%
$18,426
$18,426
$20,754
$2,328
7.94%
$15,249
$15,249
$11,283
-$3,966
7.94%
$199
$199
$71
-$128
7.94%
$0
$0
$0
$0
7.94%
$79
$79
$118
$39
7.94%
$3,549
$3,549
$3,443
-$106
7.94%
$0
$0
$0
$0
$0
$0
$81,033
$81,033
$75,755
-$5,278
OBJECT
CODE
10/20
31
32
35
41
42
43
44
FACILITIES
COST RECOVERY
2021 BUDGETED EXPENDITURES FOR 2021 RECOVERY
LLOCATED EXPENDITURE
TOTAL
CHARGE
2021
ACTUAL
TRUE UP
ADJ +/-
PERCENT DOLLARS
EXPENSE
DESCRIPTION
DIRECT SUMMARY PLUS OVERHEAD
Payroll & Benefits
Supplies
Fuel
Small Tools
Professional Services
Communications
Travel
Advertising
45
Rents & Leases
46
Insurance
47
Utilities
48
Repairs & Maintenance
49
Miscellaneous
91
Interfund, Professional Services
92
Interfund, Communications
95
Interfund, Rentals
96
Interfund Insurance
Clearwater,
Brinnon & Castle Hill Lease
TOTAL
FACILITIES 2021 CHARGES RECAP
ANIMAL SHELTER
COMMUNITY DEVELOPMENT
GENERALFUND
HEALTH & HUMAN SERVICES
INFORMATION SERVICES
PARK & RECREATION
PUBLIC WORKS
TOTAL
FUND BALANCE/LEASE REVENUE
TOTAL 2021 EXPENDITURES
Wlcliq
100.00%
$650,705
$650,705
$620,027
-$30,678
100.00%
$20,000
$20,000
$11,458
-$8,542
100.00%
$35,000
$35,000
$24,887
-$10,113
100.00%
$8,000
$8,000
$2,375
-$5,625
100,00%
$3,000
$3,000
$0
-$3,000
100.00%
$4,500
$4,500
$3,613
-$887
100.00%
$500
$500
$335
-$165
100.00%
$500
$500
$15
-$485
100.00%
$41,541
$41,541
$46,466
$4,925
100.00%
$15,000
$15,000
$16,666
$1,666
100.00%
$234,040
$234,040
$214,158
-$19,882
100.00%
$192,500
$192,500
$142,153
-$50,347
100.00%
$6,276
$6,276
$2,275
-$4,001
100.00%
$0
$0
$3
$3
100.00%
$1,000
$1,000
$1,554
$554
100.00%
$44,680
$44,680
$42,509
-$2,171
100.00%
$0
$0
$0
$0
$0
$1,257,242
$1,257,242
$1,128,494
$110,307
'21 ADJ
BASED ON
MONTHLY
2021 ANNUAL
+/- FROM 2020
ACTUALS
$453
$5,441
-$3,484
$54
$5,007
$60,080
-$3,214
-$13,662
$73,332
$879,983
$33,607
-$77,481
$10, 963
$131, 553
$26,182
$46
$2,010
$24,118
$4,796
-$1,290
$3,788
$45,457
-$214
-$12,697
$6,753
$81,033
$14,867
-$5,278
$102,305
$1,227,664
$72,539
-$110,307
$29,578
$1,257,242
INFORMATION SERVICES
COST RECOVERY
2021 PROJECTED COSTS FOR 2021 RECOVERY
GENERAL FUND DISTRIBUTION (2019 EQUIP COUNTS)*
GIS UNIT $ 206,842
COPIER UNIT
$
53,882
10.9350% ASSESSOR
$
,8 92
5.3431% AUDITOR
$
279
,
13.3799% COMMISSIONERS
$
7,20209
5.6832% DISTRICT COURT
$
3,062
9.8322% EOC
$
5,298
9.1783% JUVENILE COURT
$
4,945
14.1616% PROSECUTOR
$
7,631
11.9222% SHERIFF DEPT.
$
6,424
5.9703% SHERIFF/JAIL
$
3,217
4.8211% TREASURER
$
2,598
0.6285% SUPERIOR COURT
$
339
8.1445% SC CLERK
$
4,388
100.00%
RECORDS MANAGEMENT UNIT
$
68,606
106 ASSESSOR
$
6,499
244 AUDITOR
$
14,960
69 COMMISSIONER
$
4,230
267 DISTRICT COURT
$
16,370
0 ELECTIONS
$
_
48 JUVENILE COURT
$
2,943
11 SHERIFF
$
674
346 PROSECUTOR
$
21,213
20 SC CLERK
$
1,227
8 TREASURER
$
490
1119 61.31 EACH
COMMUNICATIONS UNIT
$
55,114
12 ASSESSOR
$
4,380
13 AUDITOR
$
4,745
11 COMMISSIONERS
$
4,015
6 SC CLERK
$
2,190
4 SC COURT
$
1,460
4 CIVIL DEPUTY
$
1,460
12 DISTRICT COURT
$
4,380
10 JUVENILE COURT
$
3,650
15 PROSECUTOR
$
5,475
2 CO ADMINISTRATOR
$
730
9 TREASURER
$
3,285
16 EOC
$
5,841
9 SHERIFF JAIL
$
3,285
28 SHERIFF DEPT
$
10,220
151 364.99 EACH
INFORMATION SERVICES - MAIN SUPPORT UNIT*
$
640,876
Laptop
Tablets Computer
Printer
DP Misc Servers
19 ASSESSOR
1
13
5
$
46,833
10 AUDITOR
0
9
1
$
24,649
16 COMMISSIONERS
1
5 7
3
$
39,439
17 DISTRICT COURT
3
11
3
$
41,903
14 ELECTIONS
1
7
6
$
34,509
15 EMERGENCY MGMT
7
8
$
36,974
15 JUVENILE COURT
5
9
1
$
36,974
26 PROSECUTOR
4
4 13
5
$
64,088
12 SC CLERK
0
10
2
$
29,579
78 SHERIFF DEPT
30
7 33
8
$
192,263
16 SHERIFF JAIL
1
14
1
$
39,439
8 SUPERIOR COURT
2
4
2
$
19,719
14 TREASURER
9
5
$
34,509
260
2,464.91
EACH
INFORMATION SERVICES - PUBLIC RECORDS ADMINISTRATION $ 132,330
INFORMATION SERVICES - GEMS SOFTWARE UNIT
$
62,501
ASSESSOR
966,984
4.728%
$
2,955
AUDITOR
672,892
3.290%
$
2,056
ELECTIONS
357,399
1.747%
$
1,092
CLERK
460,465
2.251%
$
1,407
COUNTY ADMIN
410,372
2.006%
$
1,254
COMMISSIONERS
529,334
2.588%
$
1,618
BOE
23,587
0.115%
$
72
CIVIL SERVICE
3,229
0.016%
$
10
PLANNING COMMISSION
25,776
0.126%
$
79
SAFETY/SECURITY
177,314
0.867%
$
542
COMMUNITY SERVICES
208,897
1.021%
$
638
DISTRICT COURT
696,946
3.408%
$
2,130
PROBATION
177,964
0.870%
$
544
JUVENILE/FAMILY COURT
749,971
3.667%
$
2,292
JUVENIL DETENTION
245,864
1.202%
$
751
PROSECUTOR
1,215,075
5.941%
$
3,713
CORONER
39,370
0.192%
$
120
SHERIFF
6,564,047
32.093%
$
20,059
SUPERIOR COURT
382,466
1.870%
$
1,169
TREASURER
489,915
2.395%
$
1,497
0.000%
$
_
OPERATING TRANSFER OUT
2,386,257
11.667%
$
7,292
NON DEPARTMENTAL
3,668,906
17.938%
$
11,212
20,453,029
100.000%
S 1,220,151
*2019 EQUIPMENT COUNTS USED FOR MAIN SUPPORT UNIT
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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 $7,848,783. The use
allowance is computed on a 25-year estimated life and, as of 2021, totals $319,463 per year.
Calculation:
$7,724,810
Prior Year Capital Improvement Total
123,973
Plus 2021 Capital Improvements
$7,848,783
2021 Capital Improvement Total
25
Divide by 25 year estimated life
$ 313,951
5,512
Plus Use Allowance based on 50-year life
$ 319,463
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 $2,826,817. The use allowance is computed
on a 25-year estimated life and, as of 2021, totals $175,073 per year.
Calculation:
$2,536,101
Prior Year Capital Improvement Total
290,716
Plus 2021 Capital Improvements
$2,826,817
2021 Capital Improvement Total
25
Divide by 25 year estimated life
$ 113,073
62,000
Plus Use Allowance based on 50-year life
$ 175,073
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 $3,385,460. The
depreciation allowance is computed on a 25-year estimated life and, as of 2021, totals $217,637 per
year.
Calculation:
$3,354,253
Prior Year Capital Improvement Total
31,207
Plus 2021 Capital Improvements
$3,385,460
2021 Capital Improvement Total
25
Divide by 25 year estimated life
$ 135,418
82,219
Plus Use Allowance based on 50-year life
$ 217,637
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 shared
between two employees. 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 % 1S3,066�
Total 91', 9 100
PW 19 - 19 20.88% 31,959
Solid Waste 3 1 4 4.40% 6,728
ER&R' - - 0.00% -
Excluded Costs 38,687
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.
2021
PAo Cost Distribution for New BARS
Percent
.Percent G
Percent Total
Total Chris
Total Civil
Total Civicait
Total Civil Asher
Civil Total
4 BARS
Type of Service
Criminal Dept.
Dept.
2021
Salaries
Benefits
S$B
51531
Internal Legal Services - Advice
C%
40%
31.50%
117.35E.84
3E 25E.34
155 617.1E
6,709,38
162 326.56
51535
internal, Legal Services -Claims
and Litigation
90%
50%
62.5014
291.06E.54
75,909 41
366,977 95
16,h40 31
3R'A'r1R M
51541
External Legal Services - Advice
S%
1%
0.00%
_
$1545
External Legal Services - Claims
and Litigation
0%
2%
100%
186,2E
1,214,55
1,40083
10.65
1,4114E
Costs associated with
51900
administering self-insurance
programs and processing claims
0%
5%
1..S0%
698,561
1,821.E3
2,520.39
39.94
2,560.33
56320
Coroner
5%
29«
3.50%
651.99
4,250.93
4,902,92
37.27
4,940.29
Totals
100%
100%
100.00%
4M,964.i2
1J1,45S.Ci6
531,419.2E
23,437,57
S54,E56.E4
Prosecuting Attorney - Civil
Agreements
Resolutions ordinances
Total
%
162,327~
Total Basis
342
91 9
356
P'W
32
19 -
51
14.33%
23,255
Solid Waste
22
3 1
26
7.30%
11,855
ER&R
2
- -
2
0.56%
912
Total Excluded Costs
56
22 1'
79
22.19%
36,022
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 $846,001
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 $558,011
Total Employee Hours 120,642
Total Property Premium $267,519
Total Building Values $57,425,204
Total Content Values $7,743,191
Total Vehicles & Equipment Values $11,928,891
Total Land Use Values $283,900
Total Cyber-liability Premium $20,471
Prior to the upcoming renewal, the insurance is allocated across funds. The allocation is recoverable and
therefore excluded.
2. Human Resources — Total $56,421
a. Professional Services, Bob Braun Personnel Services - $30,000
b. Various Administrative Costs including training, dues, travel, etc. - $18,613
c. Background Checks - $7,808
3. 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 — $42,379
4. Miscellaneous Countywide Expenditures— Total $25,509
a. Misc. Supplies & Professional Services - $5,405
b. Dues - $20,104
Consent A.(Ye;nda
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO: Mark McCauley, County Administrator
FROM: Judy Shepherd, Finance Manager
On behalf of Rose Ann Carroll, Auditor
DATE: December 12, 2022
RE: Adoption of the Jefferson County Indirect Cost Allocation Plan for 2023
STATEMENT OF ISSUE:
The Jefferson County Cost Allocation Plan for Indirect Cost for the fiscal year ending December
31, 2023 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 $233,309 for their indirect cost allocation.
RECOMMENDATION:
Approve proposed Jefferson County Indirect Cost Allocation Plan and sign attached resolution.
REVIEWED BY:
i
14 zz—
Mark McCa , County Administrator Date