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Home My WebLink About2024 Indirect Cost Allocation Plan Consent Agenda JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Mark McCauley, County Administrator FROM: Judy Shepherd, Finance Manager DATE: December 11, 2023 RE: Adoption of the Jefferson County Indirect Cost Allocation Plan for 2024 STATEMENT OF ISSUE: The Jefferson County Cost Allocation Plan for Indirect Cost for the fiscal year ending December 31, 2024 has been completed and is being presented for approval. 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). FISCAL IMPACT: The proposed Jefferson County Cost Allocation Plan will allow Public Works funds to pay the General Fund $229,082 for their portion of indirect cost allocation. In addition, the indirect cost rate will reduce expenditures where applicable, and not limited to, grant reimbursements and contract billings. RECOMMENDATION: Approve proposed Jefferson County Indirect Cost Allocation Plan and sign attached resolution. REVIEWED BY: 12- Mark McCaiUy, County Administrator Date STATE OF:WASHINGTON County of Jefferson In the Matter of Adopting the Simplified Indirect Cost Allocation Plan for Year Ending December 31, 2024 RESOLUTION NO WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County,through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW, THEREFORE, BE IT RESOLVED, the Jefferson County Simplified Indirect Cost Allocation Plan for Year Ending December 31, 2024 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 2023. JEFFERSON COUNTY BOARD OF COMMISSIONERS SEAL: Greg Brotherton, Chair Heidi Eisenhour, Member ATTEST: Carolyn Gallaway, CMC Kate Dean, Member Clerk of the Board Certification JEFFERSON COUNTY SIMPLIFIED INDIRECT COST ALLOCATION PLAN FOR YEAR ENDING DECEMBER 31,2024 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, 2024, 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 2022. I further certify: (1) that no costs other than those incurred by the grantee/contractor or allocated to the grantee/contractor via an approved central service cost allocation plan were included in its indirect cost pool as finally accepted, and that such incurred costs are legal obligations of the grantee/contractor and allowable under the governing cost principles,(2) that the same costs that have been treated as indirect costs have not been claimed as direct costs, (3) that similar types of costs have been accorded consistent accounting treatment, and (4) that the information provided by the grantee/contractor which was used as a basis for acceptance of the rate(s) agreed to herein is not subsequently found to be materially inaccurate. Greg Brotherton,Chair Date Jefferson County Commissioners Judy Shepherd Date Jefferson County Finance Manager Brenda Huntingford Date Jefferson County Auditor q It V" Jefferson County Simplified Indirect Cost Allocation Plan For Year Ending December 31, 2024 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 2022 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. The 2022 Annual report audit has been completed. There were no findings in financial, single audit and accountability. The full financial report and federal single audit report is available on the State Auditor's website, www.sao.gov. Jefferson County Simplified Indirect Cost Allocation For Year Ending 2024 Countywide Indirect Services Direct Benefits/Other Fund Department Sub-department Total Costs Excluded Costs Unallowable Additional Cost Indirect Cost Salaries Direct Costs 001-020 Auditor Accounting 114,043 (15,845) 96,194 2,004 Accounts Payable 62,527 (13,999) (6,363) 42,165 Payroll 140,134 (30,459) 109,675 Grant Administrator 52,042 52,042 001-059 County Administrator Administration 348,193 (58,721) 243,120 28,774 17,578 Human Resources 243,595 (51,084) 183,943 8,569 001-062 Civil Service Commission Civil Service Commission 1,651 1,651 001-250 Treasurer Treasurer 535,533 (18,470) (212,013) 27,194 137,173 140,693 507 Facilities Management Facilities Management 717,192 (717,182) - 501 Equiupment Rental Equipment Rental 691,815 (691,815) - 506 Information Services Various 928,179 (928,179) - Various Depreciation-Building Courthouse 321,173 321,173 - Castle Hill 176,444 176,444 Correctional Center 224,121 224,121 Total Indirect Services 4,556,632 I (2,509,908) (234,221) 1,477,712 1 165,947 168,943 Indirect Costs Associated with Direct Services Direct Benefits/Other Fund Department Sub-department Total Costs Excluded Costs Unallowable Additional Cost Indirect Cost Salaries Direct Costs 001-010 Assessor Assessor 919,398 - 645,035 274,363 001-020 Auditor Administration 157,405 - 111,145 46,261 Vehicle Licensing 343,039 268,614 74,424 105 Auditor's O&M Recording 108,553 108,553 001-021 Elections Elections 390,015 (275,005) 20,450 94,560 Voter Registration 98,299 (17,633) 66,154 14,511 001-050 County Clerk County Clerk 636,778 407,988 228,790 106 Courthouse Facilitator Courthouse Facilitator 3,079 2,423 656 001-060 Commissioners Clerk of the Board 261,497 (36,352) 163,673 43,161 18,311 Commissioners 322,794 - 305,652 17,142 001-061 Board of Equalization Board of Equalization 19,343 - 15,515 3,828 001-063 Planning Commission Planning Commission 14,107 - 6,964 7,142 001-067 Emergency Management Emergency Management 223,194 - 165,424 57,771 001-080 District Court District Court 858,717 - 636,208 222,509 001-110 Juvenile&Family Court Juvenile&Family Court 1,132,524 - 552,389 580,135 001-150 Prosecuting Attorney Civil 508,691 (19,998) 498,693 Criminal 956,284 - 746,989 209,296 Support Enforcement 61,234 49,445 11,790 120 Crime Victims Crime Victims 106,296 86,586 19,710 D01-180 Sheriff Sheriff 7,245,380 - 3,982,070 3,263,309 107 Boating Safety Program Boating Safety Program 72,880 2,765 70,115 001-240 Superior Court Superior Court 392,624 186,789 205,835 001-270 Non-Departmental Miscellaneous 3,655,277 (13,699) (75,582) 42,291 3,523,705 Insurance 1,128,553 (501,154) - 627,399 Jefferson County Simplified Indirect Cost Allocation For year Ending 1014 Direct Benef Dther Fund Department Sub-department Total Coats Excluded Cash; Unallowable Additional Cost Indirect Cost Salaries Direct Costs Human Resources 57,867 ;7,8(,7 Indirect Depts-Facilities/IS Cost Allocation 1,291,248 (1,174,006) 107,24) 108 Cooperative Extension Cooperative Extension 462,126 159,153 303,973 109 Noxious Weed Control Board Noxious Weed Control Board 153,9D0 66,171 87,730 127 Public Health Administration 1,574,638 920,366 654,273 Environmental Health 1,621,277 - 898,656 722,622 Community Health 2,373,828 1,244,963 1,129,864 Developmental Disabilities 518,130 82,251 435,978 128 Water Quality Water Quality 1,011,542 530,528 481,014 143 Community Development Community Development 2,068,460 - 1,289,287 779,174 150 Treasurer's O&M Foreclosure 9,039 - 5,282 3,758 255 Veteran's Relief Fund Veteran's Relief Fund 42,737 8,979 33,757 174 Parks&Recreation Parks&Recreation 858,491 391,698 476,794 175 Parks Improvement Parks Improvement 143,047 - 21,663 121,384 190 County Roads Various 10,518,906 2,980,762 7,638,144 185 Flood/Storm Water Management Flood/Storm Water Management - - - 301 Construction&Renovation Construction&Renovation 414,129 (2,164) 35,728 376,237 401 Solid Waste Solid Waste 4,689,260 - 670,655 4,018,605 4OS Tri-Area Sewer Fund Tri-Area Sewer Fund 1,424,040 - 159,961 1,265,179 Total indirect Services Associated with Direct Services 48,838,627 (2,040,012) (75,582) 1,487,166 17,655,766 27,590,102 Total Indirect and Direct 53,395,259 (4,549,920) (309,803) - 2,964,877 17AZL713 27,748,945 Indirect Rate(Total Indirect/Total Salaries) 16.64% Indirect Cost Rate Calculation Identifiable Indirect Cost = $2,964,877 Direct Salaries &Wages = $17,821,713 Countywide Indirect Cost Rate 16.64% Recommendation 16.14% The 2024 Cost Allocation Plan based on 2022 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. 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 Special District AP processing.Total General accounting,budgeting,G/L number of warrants process for each Auditor-Accounting functions in Auditor's office. (Exhibit I) dept/fund.(Auditor's Worksheet) 13,999 22,208 Payroll function in the Auditor's office. Number of full-time equivalent personnel Auditor-Payroll (Exhibit 1) in each dept/fund. (Auditor's Worksheet) 30,459 County administration required by Funds Number of for agreements,resolutions,and agreements/resolutions/ordinances County Administration ordinances. submitted. 58,721 Provision of uniform policies,screening, testing,employee training and Number of full-time equivalent personnel development,compensation,benefit in each dept/fund.(CO Admin Personnel-HR programs,labor relations cost.(Exhibit 11) Worksheet) 51,084 Total number of revenue transactions All deposits and accounts carried in the processed for each dept/fund. Treasurer name of Jeff Co.(Exhibit IV) (Treasurer's Worksheet) 18,470 212,013 Total number of agreements,resolutions, Cost of administrative support provided contracts approved by the BOCC.(County Clerk of the Board to other departments.(Exhibit Vll) Admin Worksheet) 36,352 Prosecuting Attorney-Civil legal advisor Prosecuting Attorney costs Public Works. Percentage based on hours for Civil PA. 19,998 FTotal 229,082 Countywide Indirect Services Fully Excluded Salaries and Benefits recouped through Facilities Management Central Services Cost Recovery. Total Salaries&Benefits per Fund 717,182 Salaries and Benefits recouped through Equipment Rental Central Services Cost Recovery. Total Salaries&Benefits per Fund 691,815 Salaries and Benefits recouped through Information Services Central Services Cost Recovery. Total Salaries&Benefits per Fund 928,179 Total 2,337,176 ] Department/Fund Description Basis Recoverable Unallowable 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 the Direct Salaries/Benefits for the Elections election or indirect costs. calculation of the indirect rate. 275,005 The recovered amounts for only reduce Costs shared by the City of Port the Direct Salaries/Benefits for the Voter Registration Townsend are billed annually. calculation of the indirect rate. 1 17,633 Total 292,639 Non-Departmental-Exclusions Property is allocated based on square footage occupied by department. Insurance premiums and claims are Liability/Cybersecurity is allocated based Insurance allocated to funds and recovered. on total payroll hours by fund. 501,154 Covid-19 Funded by federal&state grants directly. Total amount. 13,699 75,582 Legal Settlement One-time legal settlement. Total amount. Actual costs paid by General Fund departments Auditor,County IS Cost Allocation by General Fund Administration,Civil Service and Indirect Departments-IS Cost Departments not considered countywide Treasurer are deducted from the full Allocation indirect. General Fund allocation. 1,174,006 Total 1,688,859 75,582 Construction&Renovation Interfund operating rentals and leases. Directly reflected on the general ledger. 2,164 Grand Total 4,544,590 75,582 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 15 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 2024 Cost Allocation-2022 Actuals INDIRECT COSTS Accounting&Payroll Unallowable Total Costs Indirect Salary Indirect Benefits Indirect-other Total Indirect Total Direct Salary Benefits Other Accountant 95,071.38 64,145.95 15,080.37 79,226.32 12,829.08 3,015.98 Chief Deputy Auditor 4,128.00 3,436.16 691.94 4,128.00 Accounting Expenses 14,843.72 12,839.36 12,839.36 2,004.36 Total Accounting 114,043.10 67,582.11 15,772.21 12,839.36 96,193.68 2,004.36 12,829.08 3,015.98 Auditing Specialist 57,265.27 40,396.68 10,505.95 50,902.63 5,049.48 1,313.16 Fiscal Coordinator Speclialist 5,261.49 3,720.91 1,S40.S8 5,261.49 Total Accounts Payable 62,S26.76 44,117.59 12,046.53 56,164.12 5,049.48 1,313.16 Grant Administrator 52,042.31 43,136.98 8,905.33 52,D42.31 Payroll 93,246.07 75,499.27 17,757.90 93,246.07 Fiscal Coordinator Speclialist 23,931.43 19,789.09 4,142.34 23,931.43 Fiscal Coordinator Speclialist 20,433.81 16,992.30 3,441.51 20,433.91 Payroll Expenses 2,522.47 2,522.47 2,522.47 Total Payroll 140,133.78 11 2,522.47 140,133.78 INDIRECT COST EXCLUSIONS Accounts Payable M of Warrants %of Warrants Indirect Share County Total Warrants 2022 9,055 180 Roads 776 8.57% 4,813.18 401-405 Solid Waste 702 7.75% 4,354.19 501 ER&R 779 9.60% 4,831.79 Total Accounting Excluded 13,999.16 Pavro11 If of Employees %of Em to ees Indirect Share Total Paid Employees in 2022 _ 274.99 180 Roads _ 41.13 14.96% 20,959.68 401-405 Solid Waste 12.09 4.40% 6,161.01 501 ER&R 6.55 2.38% 3,337.85 Total Payroll Excluded 30,458.SS DIRECT COSTS Licensing DOL-DIRECT Direct Salary Benefits Other Chief Deputy Auditor 130,060.16 108,248.12 21,912.04 Admin Clerk-Lead 69,660.75 55,841.09 13,819.66 Admin Clerk 63,961.28 51,419.5S 12,S41.73 Admin Clerk 39,22S.88 30,8D9.74 8,416.14 Admin Clerk 22,595.14 18,634.83 3,960.31 Admin Clerk 4,414.90 3,661.00 753.90 Other Expenses 13,120.16 13,120.16 Total Licensing 343,038.27 268,614.33 61,303.78 13,120.16 Total Administration(Elected) 140,S23.S7 111,144.70 22,382.79 6,996.08 Total Recording S30.53 - 530.53 Ad ustment-Other Expenses! 4,734.67 4,734.67 G:\Auditor\##Acctg\#COST ALLOC\2024 Cost Allocation\Exh 1 Auditor Accounting-Payroll-2024.xlsx 12/7/2023 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, FIR manager to assist departments without an elected official. 2024 Cost Allocation Based on 2022 Actuals Administrative Costs Breakdown CA HRM HI Mgi EA DCOB ES County Admin Finance Manager Exec Asst Dep COB Exec Secy Total Salaries Benefits Supplies Salary&Benefits 210,583 120 677 205,021 86,984 104 530 88 092 Total Salaries and Benefits 210,583 120,677 205,021 86,984 104,530 88,092 County Admin.Office Supplies/Services(001-059) 4,254 1,528 113 Commissioners Office Supplies/Services (001-060) 1,896 4,541 3 630 14,361 INDIR C DIRECT County Administration CA70%/EA100%/ES 40%/DCOB 13% Salaries j Benefit&Other Salaries&Benefits _ 147,408 84.474 86,984 13,589 28,774 6,463 Supplies 4,284 1.070 4,541 472 5,744 342,822 151,692 85,544 - 91,526 14,061 Adjustment-S&B 5,371 5,371 Total County Administration 346,193 Human Resources Personnel(CA 10%/HRM 50%) Salary&Benefits 21,058 12,068 102,510 Supplies 618 153 57 Public Services CA 20%/HRM 15% Salary&Benefits 42,117 24,135 30,753 Supplies 1,236 306 17 Total Human Resources 235,027 65,029 36,662 133,337 - Clerk of Board ES 60%/DCOS 87%/HRM 35% Salaries&Benefits 71,757 90,941 43,161 9,694 Supplies - 1 3,158 8,617 Total Clerk of the Board 273,681 71,757 94,099 71,935 35,889 Foohng check for salades/bene6ls/supphes 216,721 205,094 106,160 Exclusions County Administration BASIS-Number of Agreements/Resolutions/Ordinances A r Res Ord Total % 348,193 Total Basis 342 73 6 421 PW 38 14 - 52 12.35% 43,007 Solid Waste 16 2 - 18 4.28% 14,887 ER&R 1 - - 1 0.24% 827 Total Excluded Costs 55 16 71 16.86%1 58,721 Personnel-HR BASIS-5 of Employees 274.99 %of Em 1 235,027 PW 41.13 14.96% 35,152.85 Solid Waste 12.09 4.40% 10,333.04 ER&R 6.55 2.38% 5.598.13 Total Excluded 59.77 21.74% 61,084.02 Note:50%of Kristen B S&B is PW 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 $ 597 Advertising $ 640 Exams $ 414 Total $1,651 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. 001-2S0-000&ISO Treasurer's Office Breakdown 2024 cost Allocation-2022 Actuals Unallowable Indirect Indirect Other Total Direct Direct Total Salary Salaries Benefits Indirect Indirect Salary Benefits Other Direct Salary Benefits Treasurer 122,356.21 60,840.22 12,573.51 40,560.14 8,382.34 Deputy Treasurer 112,014.73 73,008.12 16,603.66 89,611.78 18,252.03 4,150.92 Acct/Investment Officer 70,993.39 17,151.44 4,146.57 21,298-02 40,020.04 9,675.34 Acctlinvestment Officer 71,928.43 17,400.81 4,177.72 21,578.53 40,601.90 9,748.00 Revenue Foreclosure Clerk 9,995.26 - 676.74 322.79 6,090.64 2,905.09 Revenue Foreclosure Clerk 35.140.96 - 2,900.54 613.56 26,104.87 5,522.00 Total Other Expenses 110,373.44 - 110,373.44 Salary adj to balance to GIL 2,730.34 2,73034 535,532,76 107,560.38 24.927.95 1 2,730.34 1 135,218 67 64,417.50 13,509.85 110,373.44 171,629.62 40,383.68 Treasurer's O&M(Fund 150) 5,281.23 1,019.33 2,738.50 69,698.73 14,529.18 113,111.94 EXCLUSIONS Revenues-Receipts Total 16,370 180 Roads 560 3.42% 4,625.68 401-405 Solid Waste 929 5.68% 7,673.68 501 ER&R 7471 4.56% 6.170.33 18,469.70 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 2024 is based on actual expenditures that includes administrative costs, equipment replacement costs during 2022. 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 $559,562 Benefits $157,620 Total $717,182 Equipment Rental Salaries $490,355 Benefits $201,460 Total $691,815 Information Services Salaries $685,274 Benefits $242,905 Total $928,179 INFORMATION SERVICES COST RECOVERY 2022 PROJECTED COSTS FOR 2022 RECOVERY GENERAL FUND DISTRIBUTION(2020 EQUIP COUNTS)* GIS UNIT S 206,324 COPIER UNIT $ 66,599 5.3354% ASSESSOR $ 3,553 7.1006% AUDITOR $ 4,729 10.8978% COMMISSIONERS $ 7,258 7.2383% DISTRICT COURT $ 4,821 6.6634% EOC $ 4,438 9.4925% JUVENILE COURT $ 6,322 16.1103% PROSECUTOR $ 10,729 10.5620% SHERIFF DEPT. $ 7,034 8.1373% SHERIFF/JAIL $ 5,419 6.7167% TREASURER $ 4,473 0.5937% SUPERIOR COURT $ 395 11.1520% SC CLERK $ 7,427 100.00% RECORDS MANAGEMENT UNIT $ 67,360 101 ASSESSOR $ 6,219 270 AUDITOR $ 16,624 55 COMMISSIONER $ 3,386 271 DISTRICT COURT $ 16,686 0 ELECTIONS $ - 38 JUVENILE COURT $ 2,340 14 SHERIFF $ 862 314 PROSECUTOR $ 19,334 21 SC CLERK $ 1,294 10 TREASURER $ 616 1094 61.57 EACH COMMUNICATIONS UNIT $ 55,807 12 ASSESSOR $ 4,377 13 AUDITOR $ 4,742 12 COMMISSIONERS $ 4,377 6 SC CLERK $ 2,189 4 SC COURT $ 1,459 4 CIVIL DEPUTY $ 1,459 12 DISTRICT COURT $ 4,377 10 JUVENILE COURT $ 3,648 15 PROSECUTOR $ 5,471 2 CO ADMINISTRATOR $ 730 9 TREASURER $ 3,283 16 EOC $ 5,837 9 SHERIFF JAIL $ 3,283 29 SHERIFF DEPT $ 10,578 153 364.75 EACH INFORMATION SERVICES -MAIN SUPPORT UNIT* $ 680,763 Laptop Tablets Computer Printer DP Misc Servers 19 ASSESSOR 3 13 3 $ 48,084 9 AUDITOR 0 8 1 $ 22,776 15 COMMISSIONERS 1 5 6 3 $ 37,961 17 DISTRICT COURT 3 11 3 $ 43,022 17 ELECTIONS 1 1 8 6 1 $ 43,022 15 EMERGENCY MGMT 7 8 $ 37,961 18 JUVENILE COURT 8 9 1 $ 45,553 27 PROSECUTOR 3 8 11 5 $ 68,329 14 SC CLERK 1 11 2 $ 35,430 77 SHERIFF DEPT 30 35 8 4 $ 194,865 15 SHERIFF JAIL 1 13 1 $ 37,961 8 SUPERIOR COURT 2 4 2 $ 20,246 18 TREASURER 3 9 5 1 $ 45,553 269 2,530.72 EACH INFORMATION SERVICES- PUBLIC RECORDS ADMINISTRATION $ 135,885 INFORMATION SERVICES - FINANCIAL SOFTWARE UNIT $ 68,510 ASSESSOR 950,603 4.097% $ 2,807 AUDITOR 735,663 3.171% $ 2,172 ELECTIONS 322,984 1.392% $ 954 CLERK 479,035 2.065% $ 1,415 COUNTY ADMIN 437,550 1.886% $ 1,292 COMMISSIONERS 571,101 2.462% $ 1,686 BOE 21,681 0.093% $ 64 CIVIL SERVICE 1,424 0.006% $ 4 PLANNING COMMISSION 10,861 0.047% $ 32 SAFETY/SECURITY 184,062 0.793% $ 544 COMMUNITY SERVICES 210,584 0.908% $ 622 DISTRICT COURT 707,337 3.049% $ 2,089 PROBATION 182,121 0.785% $ 538 JUVENILENAMILY COURT 747,373 3.221% $ 2,207 JUVENIL DETENTION 318,814 1.374% $ 941 PROSECUTOR 1,334,147 5.750% $ 3,940 CORONER 50,418 0.217% $ 149 SHERIFF 6,629,105 28.573% $ 19,575 SUPERIOR COURT 375,952 1.620% $ 1,110 TREASURER 521,347 2.247% $ 1,540 0.000% $ - OPERATING TRANSFER OUT 3,427,815 14.775% $ 10,122 NON DEPARTMENTAL 4,980,605 21.468% $ 14,707 23,200,583 100.000% $ 1,281,248 *2020 EQUIPMENT COUNTS USED FOR MAIN SUPPORT UNIT INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due GIS UNIT Cost Distribution License General Fund $206,324 $17,606.23 87.57% $12,095 Animal Services $0 $0.00 0.00% $0 Health Dept $13,733 $11,738.76 5.83% $805 Water Quality $0 $0.00 0.00% $0 Public Works $9,860 $5.871 29 4.18% $578 Central Services $0 $0.00 0.00% $0 Extension(WSU) $0 $0.00 0.00% so E911 $0 $0.00 0.00% $0 Community Development $5.698 $2.933.74 2.42% $334 Total $235.616 $38.150.00 100.00% $13,812 Basis of costs License 2022 Projected Expense $219.334 $38.150 $236,633 $17.299 15.8994% -$3,487 $13.812 Additions Administrative cost $14,523 2020 Depredation $1,759 Total Additions $16,282 Reductions Billable WO $0 Professional Services so Total Reductions so Net change $16.282 Cost to be Allocated $235,616 Variance $0 Resource Distribution Hours License General Fund 94.74 0.46 Animal Services 0.00 Health Dept 1.40 0.31 Public Works 2.13 0.15 Central Services 0.00 Extension(WSU) 0.00 E911 0.00 Community Development 1.73 0.08 Total 100.06 1.DD Note: Resources Distribution is based on percent of 5 yr avg labor usage 2016-2020 and Enterprise License Distribution use True-up PAGE 1 OF 8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due :OPIER UNIT 2021 Cost Distribution Copier Cost Actual Adj Admin% Admin Adj Adj Due General Fund $66,599 58.3398% -$8,274 Animal Services $0 0,0000% $0 Health Dept $14,030 12.2901% -$1,743 Water Quality $0 0.0000% $0 Public Works $21,233 18.5998% -$2,638 Central Services $0 0.0000% $0 Extension(WSU) $5,708 5.0001% -$709 E911 $0 0.0000% $0 Community Development $6,587 5.7701% -$818 Total $114,157 100.0000% 414,182 Basis of costs 2022 Projected Expense $59.259 45751.15 -$13,508 3.07% -$674 -$14,182 Additions Administrative cost $3,924 2020 Depreciation $50.974 Total Additions $54,898 Reductions Total Reductions $0 Net change $54,898 Cost to be Allocated $114,157 Variance $0 Resource Distribution Copier Cost General Fund 0.58340 Animal Services Health Dept 0.12290 Water Quality Public Works 0.18600 Central Services Extension(WSU) 0.05000 E911 Community Development 0.05770 Totall 1.00 Note: Resource distribution based on 2020 copier use True-up 2021 PAGE 2 OF 8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due RECORDS MANAGEMENT UNIT Actual Adj Admin% Admin Adj Adj Due Cost Distribution General Fund $67,360 36.5888% $7.532.04 Elections $0 0.0000% $0.00 Animal Services $0 0.0000% $0.00 Health Dept $15,701 8.5285% $1,755.65 Water Quality $3,633 1.9734% $406.23 Public Works $33,187 18.0266% $3.710.89 Central Services $2,278 1.2374% $254.72 Extension(WSU) $0 0.0000% $0.00 E911 $0 0.0000% $0.00 Community Development $61,941 33.6453% $6,926.10 Total $184.100 100.0000% $20,586 Basis of costs 2022 Projected Expense $156,814 180052.72 $23,239 12.10% -$2,653 $20,586 Additions Administrative cost $10,384 2020 Depreciation $16.902 Total Additions $27,286 Reductions Total Reductions $0 Net change $27,286 Cost to be Allocated $184,100 Variance $o Resource Distribution General Fund 1094 Elections 0 Animal Services Health Dept 255 Environmental Health 59 Public Works 539 Central Services 37 Extension(WSU) E911 Community Development 1006 Total 2990 Note: Resource distribution based on boxes of documents stared in 2020 True-up 2021 PAGE 3 OF 8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due :OMMUNICATIONS UNIT Actual Adj Admin% Admin Adj Adj Due Cost Distribution General Fund $55,807 53.3100% -$812 Animal Services $0 0.0000% $0 Health Dept $23,709 22.6482% -$345 Water Quality $0 0.0000% $0 Public Works $16,049 15.3309% -$234 Central Services $2,553 2.4388% -$37 Extension(WSU) $0 0.0000% $0 E911 $0 0.0000% $0 Community Development $6,566 6.2722% -$96 Total $104,684 100.0000% -$1,524 Basis of costs 2022 Projected Expense $91,779 91604.92 -$174 6.15% -$1,350 -$1,624 Additions Administrative cost $6,077 2020 Depreciation $6.828 Total Additions $12,905 Reductions $0 Total Reductions $0 Netchange $12,905 Cost to be Allocated $104,684 Variance $0 Resource Distribution General Fund 153 Animal Services 0 Health Dept 65 Water Quality 0 Public Works 44 Central Services 7 Extension(WSU) 0 E911 0 Community Development 18 Total 287 Note: Resource distribution based on 2020 telephone handsets True-up 2021 PAGE 4OF8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due INFORMATION SERVICES-MAIN SUPPORT UNIT Actual Adj Admin% Admin Adj Adj Due Cost Distribution General Fund $640,272 55.7668% -$98,771 Animal Services $0 0.0000% s0 Auditor's O&M $9,300 0.8100% -$1,435 Elections $40.491 3.5267% -$6,246 Health Dept $179,682 15.6500% -$27,719 Water Quality $0 0.0000% $0 Public Works $172,089 14.9887% -$26,547 Central Services $32,899 2.8655% -$5,075 Extension(WSU) $7,592 0.6613% -$1,171 E911 $0 0.0000% $0 Community Development $65,799 5.7310% -$10,150 Total $1.148,124 100.0000% -$177,115 Basis of costs 2022 Projected Expense $926,764 $796,764 628916.02 -$167,848 42.26% -$9,268 -$177,115 Additions 185624.79 Administrative cost $61,366 814540.81 2020 Depreciation $301.665 Total Additions $363.031 Reductions GEMS/Munis $141,670 Total Reductions $141.670 Net change $221,361 Cost to be Allocated $1,148,125 Variance -$1 Resource Distribution(PC,Laptop,Tablet,Printer) General Fund 253 Animal Services Auditor's O&M(5 qty) Elections 16 Health Dept 71 Water Quality Public Works 68 Central Services 13 Extension(WSU) 3 PUD Community Development 26 Total 450 Note: Resource distribution based on all 2020 computer equipment. True-up 2021 PAGE 5 OF 8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due INFORMATION SERVICES- PUBLIC RECORDS ADMIN Actual Adj Admin% Admin Adj Adj Due Cost Distribution General Fund $135,885 100% -$6,938 Animal Services $0 Health Dept $0 Water Quality $0 Public Works $0 Central Services $0 Extension(WSU) $0 E911 $0 Community Development SO Total $135,885 Basis of costs 2022 Projected Expense $124,910 119736.71 -$5,173 8.05% -$1,764 -$6,938 Additions Administrative cost $8,271 2020 Depreciation $2,704 Total Additions $10,975 Reductions $0 Total Reductions s0 Netchange $10,975 Cost to be Allocated $135,885 Variance $0 Resource Distribution General Fund 100 Animal Services 0 Health Dept 0 Water Quality 0 Public Works 0 Central Services 0 Extension(WSU) 0 E911 0 Community Development 0 Totalr 100 Note: Resources distribution 100%General Fund True-up PAGE 6 OF 8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due NFORMATION SERVICES-GEMS/MUNIS SOFTWARE UNIT 2021 Cost Distribution Actual Adj Admin Adj Adj Due General Fund $68,510 48.36% $25,576.56 Animal Services $0 0.00% $0.00 Health Dept $14,959 10.56% $5,584.58 Water Quality $3.672 2.59% $1.370.85 Public Works $36,923 26.06% $13.784.32 Central Services $10,908 7.70% $4,072.24 Extension(WSU) $1,651 1.17% $616.36 E911 s0 0.00% $0.00 Community Development $5,048 3.56% $1.884.55 Total $141,671 100.00% $52,889.47 Basis of costs 2022 Projected Expense $130,000 185624.79 $55,625 12.47% -$2,735 $52.889.47 Additions Administrative cost $8,608 2020 Depreciation $3.062 Total Additions $11,670 Reductions Total Reductions $0 Net change $11,670 Cost to be Allocated $141,670 Variance $1 Resource Distribution General Fund 0.484 Animal Services (N/A) 0.000 Health Dept 0.106 Water Quality 0.026 Public Works(roads/parks/landfill) 0.261 Central Services(facilities/er&r) 0.077 Extension(WSU) (N/A) 0.012 E911 (N/A) 0.000 Community Development 0.036 Total 1.00 Note: Resource distribution is based on the actual operating and transfer costs for major users of the system. PAGE 7 OF 8 INFORMATION SERVICES COST RECOVERY 2022 PROJ COSTS FOR 2022 RECOVERY-TRUE UP True-up 2022 Actual Exp Adj Admin% Admin Adj Adj Due )ATA PROCESSING SECTION RECAP Cost Distribution General Fund $708,782 Animal Services $0 Auditor's O&M $9,300 Elections $40,491 Health Dept $194,641 Water Quality $3.672 Public Works $209,012 Central Services $43.807 Extension(WSU) $9,243 E911 $0 Community Development $70,847 Total $1,289,795 RECAP OF ALL UNITS Cost Distribution General Fund $1.240,757 Animal Services $0 Auditor's O&M $9.300 Elections $40.491 Health Dept $261.814 Water Quality $7,305 Public Works $289.341 Central Services $48,638 Extension(WSU) $14,951 E911 $0 Community Development $151,639 Total $2.064.237 ADMINISTRATIVE UNIT Actually Allocated/Covered $113,153 Note. Total Base Expenses,All $1,822,013 All Other2021 Expenses $1,708,860 $1,488,320 -$90,540 2022 Proj Expense $113,153 91221.47 -$21,932 100% -$21,931.53 Additions Total Additions $0 Reductions $1,579,541 Other Adjustment $0 Total Reductions SO Netchange $0 Cost to be Allocated $113,153 -$112,471 Variance $0 PAGE 8 OF 8 INFORMATION SERVICES ORG 50651881 50651879 50651878 50651890 50651888 50651889 50651888 COST RECOVERY OBJ 450500 450500 450500 420500 450500 450500 45C 2022 51881.48 51879.48 51878.48 51890.48 51888.48 51889.10 51888.48 TRUE-UP ADJ BARS GIS COPIER RECORDS PHONES IT PRA FINANCIAL MGMT SOFTWARE TOTAL General Fund 12,095 (8,274) 7,532 (812) (98,771) (6,938) 25,577 (69,591)Auditor's O&M (1,435) (1,435) Elections (6,246) (6,246) Health Dept 805 (1,743) 1,756 (345) (27,719) 5,585 (21,661) Water Quality 406 1,371 1,777 Public Works 578 (2,638) 3,711 (234) (26,547) 13,784 (11,345) Central Services 255 (37) (5,075) 4,072 (785) Extension (WSU) (709) - (1,171) 616 (1,264) Community Development 334 (818) 6.926 (96) (10,150) 1,885 (1,920) TOTAL 13,812 (14,182) 20.586 (1,524) (177,115) ;'';..; :;. '(6,938) 52,889 (112747 )) FACILITIES COST RECOVERY 2022 BUDGETED EXPENDITURES FOR 2022 RECOVERY OBJECT EXPENSE 1ALLOCATED EXPENDITURES TOTAL CODE DESCRIPTION 1PERCENT1 DOLLARS CHARGE COURTHOUSE 10/20 Payroll& Benefits 42.13% $287,757 $287,757 31 Supplies 20.88% $4,176 $4,176 32 Fuel 20.88% $7,309 $7,309 35 Small Tools 20.88% $1,879 $1,879 41 Professional Services 20.88% $626 $626 42 Communications 20.88% $731 $731 43 Travel 20.88% $104 $104 44 Advertising 20.88% $104 $104 45 Rents &Leases 20.88% $3,759 $3,759 46 Insurance 20.88% $4,078 $4,078 47 Utilities 20.88% $48,029 $48,029 48 Repairs&Maintenance 20.88% $39,676 $39,676 49 Miscellaneous 20.88% $1,044 $1,044 91 Interfund, Professional Services 20.88% $0 $0 92 Interfund, Communications 20.88% $313 $313 95 Interfund Rentals 20.88% $8,568 $8,568 96 Interfund Insurance 20.88% $0 $0 $0 $0 TOTAL $408,155 $408,155 SQUARE FEET 39,933 COST PER SQUARE FOOT $10.2210 INFORMATION SERVICES 2,334 23,856 NET GENERAL FUND $384,299 oaro2/21 CORRECTIONS CENTER 10/20 Payroll &Benefits 17.18% $117,356 $117,356 31 Supplies 23.79% $4,757 $4,757 32 Fuel 23.79% $8,325 $8,325 35 Small Tools 23.79% $2,141 $2,141 41 Professional Services 23.79% $714 $714 42 Communications 23.79% $833 $833 43 Travel 23.79% $119 $119 44 Advertising 23.79% $119 $119 45 Rents& Leases 23.79% $4,282 $4,282 46 Insurance 23.79% $4,645 $4,645 47 Utilities 23.79% $54,709 $54,709 48 Repairs&Maintenance 23.79% $45,194 $45,194 49 Miscellaneous 23.79% $1,189 $1,189 91 Interfund, Professional Services 23.79% $0 $0 92 Interfund, Communications 23.79% $357 $357 95 Interfund Rentals 23.79% $9,760 $9,760 96 Interfund Insurance 23.79% $0 $0 $0 TOTAL $254,499 $254,499 EOC 10/20 Payroll& Benefits 1.46% $10,004 $10,004 31 Supplies 1.76% $352 $352 32 Fuel 1.76% $617 $617 35 Small Tools 1.76% $159 $159 41 Professional Services 1.76% $53 $53 42 Communications 1.76% $62 $62 43 Travel 1.76% $9 $9 44 Advertising 1.76% $9 $9 45 Rents&Leases 1.76% $317 $317 46 Insurance 1.76% $344 $344 47 Utilities 1.76% $4,053 $4,053 48 Repairs&Maintenance 1.76% $3,348 $3,348 49 Miscellaneous 1.76% $88 $88 91 Interfund, Professional Services 1.76% $0 $0 92 Interfund, Communications 1.76% $26 $26 95 Interfund Rentals 1.76% $723 $723 96 Interfund Insurance 1.76% $0 $0 $0 $0 TOTAL $20,165 $20,165 08/02/21 JEFFCOM 10/20 Payroll& Benefits 1.85% $12,641 $12,641 31 Supplies 5.67% $1,133 $1,133 32 Fuel 5.67% $1,983 $1,983 35 Small Tools 5.67% $510 $510 41 Professional Services 5.67% $170 $170 42 Communications 5.67% $198 $198 43 Travel 5.67% $28 $28 44 Advertising 5.67% $28 $28 45 Rents&Leases 5.67% $1,020 $1,020 46 Insurance 5.67% $1,107 $1,107 47 Utilities 5.67% $13,032 $13,032 48 Repairs &Maintenance 5.67% $10,766 $10,766 49 Miscellaneous 5.67% $283 $283 91 Interfund, Professional Services 5.67% $0 $0 92 Interfund, Communications 5.67% $85 $85 95 Interfund Rentals 5.67% $2,325 $2,325 96 Interfund Insurance 5.67% $0 $0 $0 $0 TOTAL $45,310 $45,310 SHERIFF ADMINISTRATIVE&CLEARWATER FACILITIES 10/20 Payroll& Benefits 8.51% $58,108 $58,108 31 Supplies 8.02% $1,603 $1,603 32 Fuel 8.02% $2,806 $2,806 35 Small Tools 8.02% $721 $721 41 Professional Services 8.02% $240 $240 42 Communications 8.02% $281 $281 43 Travel 8.02% $40 $40 44 Advertising 8.02% $40 $40 45 Rents&Leases 8.02% $1,443 $1,443 46 Insurance 8.02% $1,566 $1,566 47 Utilities 8.02% $18,438 $18,438 48 Repairs&Maintenance 8.02% $15,231 $15,231 49 Miscellaneous 8.02% $401 $401 91 Interfund, Professional Services 8.02% $0 $0 92 Interfund, Communications 8.02% $120 $120 95 Interfund Rentals 8.02% $3,289 $3,289 96 Interfund Insurance 8.02% $0 $0 TOTAL $104,328 $104,328 08/02121 COMMUNITY CENTERS (5) 10/20 Payroll&Benefits 7.12% $48,606 $48,606 31 Supplies 8.72% $1,744 $1,744 32 Fuel 8.72% $3,052 $3,052 35 Small Tools 8.72% $785 $785 41 Professional Services 8.72% $262 $262 42 Communications 8.72% $305 $305 43 Travel 8.72% $44 $44 44 Advertising 8.72% $44 $44 45 Rents&Leases 8.72% $1,570 $1,570 46 Insurance 8.72% $1,703 $1,703 47 Utilities 8.72% $20,058 $20,058 48 Repairs&Maintenance 8.72% $16,570 $16,570 49 Miscellaneous 8.72% $436 $436 91 Interfund, Professional Services 8.72% $0 $0 92 Interfund, Communications 8.72% $131 $131 95 Interfund Rentals 8.72% $3,578 $3,578 96 Interfund Insurance 8.72% $0 $0 TOTAL $98,887 $98,887 TOTAL GENERAL FUND 10/20 Payroll &Benefits 78.25% $534,472 $534,472 31 Supplies 68.83% $13,767 $13,767 32 Fuel 68.83% $24,092 $24,092 35 Small Tools 68.83% $6,195 $6,195 41 Professional Services 68.83% $2,065 $2,065 42 Communications 68.83% $2,409 $2,409 43 Travel 68.83% $344 $344 44 Advertising 68.83% $344 $344 45 Rents& Leases 68.83% $12,390 $12,390 46 Insurance 68.83% $13,443 $13,443 47 Utilities 68.83% $158,319 $158,319 48 Repairs&Maintenance 68.83% $130,785 $130,785 49 Miscellaneous 68.83% $3,442 $3,442 91 Interfund, Professional Services 68.83% $0 $0 92 Interfund, Communications 68.83% $1,033 $1,033 95 Interfund Rentals 68.83% $28,243 $28,243 96 Interfund Insurance 68.83% $0 $0 Lease Revenue $0 $0 TOTAL $931,343 $931,343 INFORMATION SERVICES 2,334 23,856 NET GENERAL FUND $907,487 08/02/21 CASTLE HILL(HEALTH DEPARTMENT) 10/20 Payroll&Benefits 10.44% $71,310 $71,310 31 Supplies 11.83% $2,365 $2,365 32 Fuel 11.83% $4,139 $4,139 35 Small Tools 11.83% $1,064 $1,064 41 Professional Services 11.83% $355 $355 42 Communications 11.83% $414 $414 43 Travel 11.83% $59 $59 44 Advertising 11.83% $59 $59 45 Rents&Leases 11.83% $2,129 $2,129 Rents & Leases-WQ 100.00% $21,715 $21,715 46 Insurance 11.83% $2,310 $2,310 47 Utilities 11.83% $27,200 $27,200 48 Repairs& Maintenance 11.83% $22,470 $22,470 49 Miscellaneous 11.83% $591 $591 91 Interfund, Professional Services 11.83% $0 $0 92 Interfund, Communications 11.83% $177 $177 95 Interfund Rentals 11.83% $4,852 $4,852 96 Interfund Insurance 11.83% $0 $0 Castle Hill Lease w/Utilities-WQ $0 TOTAL $161,211 $161,211 CASTLE HILL(COMMUNITY DEVELOPMENT) 10/20 Payroll& Benefits 4.76% $32,478 $32,478 31 Supplies 5.61% $1,122 $1,122 32 Fuel 5.61% $1,964 $1,964 35 Small Tools 5.61% $505 $505 41 Professional Services 5.61% $168 $168 42 Communications 5.61% $196 $196 43 Travel 5.61% $28 $28 44 Advertising 5.61% $28 $28 45 Rents&Leases 5.61% $1,010 $1,010 46 Insurance 5.61% $1,096 $1,096 47 Utilities 5.61% $12,906 $12,906 48 Repairs& Maintenance 5.61% $10,662 $10,662 49 Miscellaneous 5.61% $281 $281 91 Interfund, Professional Services 5.61% $0 $0 92 Interfund, Communications 5.61% $84 $84 95 Interfund Rentals 5.61% $2,302 $2,302 96 Interfund Insurance 5.61% $0 $0 $0 TOTAL $64,831 $64,831 08/02/21 ANIMAL SHELTER 10/20 Payroll& Benefits 0.31% $2,137 $2,137 31 Supplies 1.37% $27. $275 32 Fuel 1.37% $481 $481 35 Small Tools 1.37% $124 $124 41 Professional Services 1.37% $41 $41 42 Communications 1.37% $43 $48 43 Travel 1.37% $7 $7 44 Advertising 1.37% $7 $7 45 Rents&Leases 1.37% $247 $247 46 Insurance 1.37% $263 $268 47 Utilities 1.37% $3,159 $3,159 48 Repairs&Maintenance 1.37% $2,610 $2,610 49 Miscellaneous 1.37% $69 $69 91 Interfund, Professional Services 1.37% $0 $0 92 Interfund, Communications 1.37% $21 $21 95 Interfund Rentals 1.37% $564 $564 96 Interfund Insurance 1.37% $0 $0 $0 TOTAL $10,057 $10,057 08/02/21 PARKS& RECREATION 10/20 Payroll&Benefits 0.87% $5,969 $5,969 31 Supplies 3.91% $781 $781 32 Fuel 3.91% $1,367 $1,367 35 Small Tools 3.91% $351 $351 41 Professional Services 3.91% $117 $117 42 Communications 3.91% $137 $137 43 Travel 3.91% $20 $20 44 Advertising 3.91% $20 $20 45 Rents&Leases 3.91% $703 $703 46 Insurance 3.91% $763 $763 47 Utilities 3.91% $8,982 $8,982 48 Repairs& Maintenance 3.91% $7,420 $7,420 49 Miscellaneous 3.91% $195 $195 91 Interfund, Professional Services 3.91% $0 $0 92 Interfund, Communications 3.91% $59 $59 95 Interfund Rentals 3.91% $1,602 $1,602 96 Interfund Insurance 3.91% $0 $0 $0 TOTAL $28,484 $28,484 PUBLIC WORKS 10/20 Payroll& Benefits 5.37% $36,648 $36,648 31 Supplies 8.45% $1,690 $1,690 32 Fuel 8.45% $2,957 $2,957 35 Small Tools 8.45% $760 $760 41 Professional Services 8.45% $253 $253 42 Communications 8.45% $296 $296 43 Travel 8.45% $42 $42 44 Advertising 8.45% $42 $42 45 Rents& Leases 8.45% $1,521 $1,521 46 Insurance 8.45% $1,650 $1,650 47 Utilities 8.45% $19,434 $19,434 48 Repairs&Maintenance 8.45% $16,054 $16,054 49 Miscellaneous 8.45% $422 $422 91 Interfund, Professional Services 8.45% $0 $0 92 Interfund, Communications 8.45% $127 $127 95 Interfund Rentals 8.45% $3,467 $3,467 96 Interfund Insurance 8.45% $0 $0 $0 $85,364 $85,364 TOTAL 08/02/21 DIRECT SUMMARY PLUS OVERHEAD TOTAL 10/20 Payroll& Benefits 100.00% $683,015 $683,015 31 Supplies 100.00% $20,000 $20,000 32 Fuel 100.00% $35,000 $35,000 35 Small Tools 100.00% $9,000 $9,000 41 Professional Services 100.00% $3,000 $3,000 42 Communications 100.00% $3,500 $3,500 43 Travel 100.00% $500 $500 44 Advertising 100.00% $500 $500 45 Rents&Leases 100.00% $18,000 $18,000 Rents& Leases-WQ $21,715 $21,715 46 Insurance 100.00% $19,530 $19,530 47 Utilities 100.00% $230,000 $230,000 48 Repairs& Maintenance 100.00% $190,000 $190,000 49 Miscellaneous 100.00% $5,000 $5,000 91 Interfund, Professional Services 100.00% $0 $0 92 Interfund, Communications 100.00% $1,500 $1,500 95 Interfund, Rentals 100.00% $41,030 $41,030 96 Interfund Insurance 100.00% $0 $0 TOTAL $1,281,290 $1,281,290 FACILITIES 2022 CHARGES RECAP MONTHLY 2022 ANNUAL +/-FROM 2021 % CHANGE ANIMAL SHELTER $838 $10,057 $4,616 84.85% COMMUNITY DEVELOPMENT $5,403 $64,831 $4,751 7.91% GENERAL FUND $75,624 $907,487 $27,504 3.13% HEALTH &HUMAN SERVICES $13,434 $161,211 $29,658 22.54% INFORMATION SERVICES $1,988 $23,856 -$262 -1.09% PARK&RECREATION $2,374 $28,484 -$16,973 -37.34% PUBLIC WORKS $7,114 $85,364 $4,331 5.35% TOTAL $106,774 $1,281,290 $53,626 FUND BALANCE/LEASE REVENUE $0 TOTAL 2021 EXPENDITURES $1,281,290 08/02/21 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 $7,891,523. The use allowance is computed on a 25-year estimated life and, as of 2022, totals$321,173 per year. Calculation: $7,848,783 Prior Year Capital Improvement Total 42,740 Plus 2022 Capital Improvements $7,891,523 2022 Capital Improvement Total 25 Divide by 25 year estimated life $ 315,661 5,512 Plus Use Allowance based on 50-year life $ 321,173 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 $2,861,105. The use allowance is computed on a 25-year estimated life and, as of 2022, totals$176,444 per year. Calculation: $2,826,817 Prior Year Capital Improvement Total 34,288 Plus 2022 Capital Improvements $2,861,105 2022 Capital Improvement Total 25 Divide by 25 year estimated life $ 114,444 $ 62,000 Plus Use Allowance based on 50-year life $ 176,444 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 $3,547,541. The depreciation allowance is computed on a 25-year estimated life and, as of 2022, totals $224,121 per year. Calculation: $3,385,460 Prior Year Capital Improvement Total $ 162,081 Plus 2022 Capital Improvements $3,547,541 2022 Capital Improvement Total 25 Divide by 25 year estimated life $ 141,902 $ 82,219 Plus Use Allowance based on 50-year life $ 224,121 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 % 165,856 Total 73 6 79 PW 14 - 14 19.18% 31,808.00 Solid Waste 211 2 1 2.74%1 4,544.00 ER&R - - 1 0.00% - Excluded Costs 36,352.00 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. 2022 PAO Cost Distribution for New BARS Percent Total Civil Criminal Percent Civil Percent Total Total Civil Total Civil Other Civil Total BARS# Type of Service Dept. Dept. 2022 Salaries Benefits Internal Legal Services- 51531 Advice 0% 40% 20.00% 91,676.15 20,346.02 1 4,867.83 116,990.00 51535 internal Legal Services- Claims and Litigation 90% 40% 65.00% 297,947.49 66,12458 15,820.44 379,89250 External Legal Services- 51541 vice 5% 3% 4.00% 1,375.14 305.19 73.02 1,753.35 External Legal Services- 51545 Claims and Litigation 0% 10% 5.00% 5,729.76 1,271.63 304.24 7,305.63 Costs associated with 51900 administering self-insurance programs and processing claims 0% 5% 2.501% 1,432.44 317.91 76.06 1,826.41 56320 Coroner 5% 2% 3.501% 802.17 178.03 42.59 1,022.78 Totals 100% 100% 100.00% 398,963.15 1 98,5431 21,184181 508,690.68 Prosecuting Attorney-Civil Agreements Resolutions Ordinances Total % 116,890 Total Basis 342 73 - 415 PW 38 14 - 52 12.53% 14,646 Solid Waste 16 2 - 18 4.34% 5,070 ER&RI 1 - 1 0.24%1 282 Total Excluded Costsi 55 16 01 71 17.11%1 19,998 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$1,091,930 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 $791,898 Total Employee Hours 119,408 Total Property Premium $276,572 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 $23,460 Prior to the upcoming renewal,the insurance is allocated across funds. The allocation is recoverable and therefore excluded. 2. Human Resources—Total$57,867.47 a. Professional Services, Bob Braun Personnel Services-$30,000 b. Various Administrative Costs including training, dues, travel, etc. -$16,342.72 c. Background Checks-$11,524.75 3. Indirect Departments: IS Cost Recovery—Total$107,242 This is calculated only for the departments that perform Countywide Indirect Services. a. Auditor- $51,043 b. County Administrator- $730 c. Civil Service -$4 d. Treasurer—$55,465 4. Miscellaneous Countywide Expenditures—Total$42,291.07 a. Misc. Supplies& Professional Services-$7,171.32 b. Dues-$35,119.75