HomeMy WebLinkAbout63 23STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the
Simplified Indirect Cost Allocation Plan
for Year Ending December 31, 2024
RESOLUTION NO 6 3— 2 3
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 1 1�l% day of bec h/, bev- 2023.
SEAL:
A�'TEST•
1 tJ
Carolyn llaw yG CMC�
Clerk of the Board
COUNTY
F OMMISSIONERS
erton, Chair
Eisenhour, Member
Kate Dean, Member
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 acceptancq of the rate(s) agreed to herein is not subsequently found to be materially
1 2 2,
therton, Chair Date
Jefferson County Commissioners
Judy Shepherd Date
Jefferson County Finance Manager
Brenda Huntingford Date
Jefferson County Auditor
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.
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Indirect Cost Rate Calculation
Identifiable Indirect Cost = $2,964,877
Countywide Indirect Cost Rate 1664%
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 .596 reduction in the indirect rate be used as the adopted Countywide Indirect Rate.
This allows for the possibilityofa Grantor not approving the use ofacalculation aspart ofthe indirect rate
and alleviates possible minor refunds back to a Grantor for revenue received.
This cost allocation considers recovered amounts received asExclusions, reducing the amount ofthe indirect
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 1)
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 I)
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 VII)
Admin Worksheet)
36,352
Prosecuting Attorney -Civil legal advisor
Prosecuting Attorney
costs Public Works.
Percentage based on hours for Civil PA.
19,998
Total
1 229,082
Countywide Indirect Services Fullv 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
Basis I Recoverable I Unallowable
Indirart rnctc Occnriatad with nirart Sarwirac - FYrlucinnc
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.
17,633
Total
1 292,639
Non-Denartmental - 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.
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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.
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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.
001-250-OW & ISO Treasurer's Office Breakdown
2024 cost Allocation - 2022 Acwals
Unallowable
Total Salary
Indirect
Salaries
Indirect
Benefits
Other
Indirect
Total Direct
Indirect Salary
Direct
Benefits
Other Direct
Salary
Benefits
Treasurer
122,356.21
60,84022
12,573.51
40,560.14
8,382-34
Deputy Treasurer
112,014.73
73,009.12
16,603.66
89,611.78
18,252.03
4,150.92
Acct/trrvestment Officer
70,993.39
17,151.44
4,146.57
H,298.02
40,020.04
9,67534
Acct/Irnestment 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
2,730.34
535532.76
107,560.38
1 24,927.95
2,730.34
135,218.67 1 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 Waste1
929
5.68%
7,673.68
501 ER&R 1
747
4.56%
6,17033
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
$ 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 Mise 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
JUVENILE/FAMILY 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
GIS UNIT
Cost Distribution
License
General Fund
$206,324
$17,606.23
Animal Services
$0
$0.00
Health Dept
$13,733
$11,738.76
Water Quality
$0
$0.00
Public Works
$9,860
$5,871.29
Central Services
$0
$0.00
Extension (WSU)
$0
$0.00
E911
$0
$0.00
Community Development
$5,698
$2,933.74
Total
$235.616
$38.150.00
Basis of costs
License
2022 Projected Expense
$219.334
$38,150
Additions
Administrative cost
$14,523
2020 Depreciation
$1,759
Total Additions
$16,282
Reductions
Billable WC
$0
Professional Services
SO
Total Reductions
s0
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
100.00
1.00
Note: Resources Distribution is based on percent of 5 yr avg labor
usage 2016-2020 and Enterprise License Distribution use
PAGE 1 OF 8
Actual Exp Adj Admin % Admin Adj
87.57%
0.00%
5.83%
0.00%
4.18%
0.00%
0.00%
0.00%
2.42%
100.00%
$236,633 $17,299 15.8994%-$3,487
True -up
2022
Adj Due
$12,095
$0
$805
$0
$578
$0
$0
$0
$334
$13,812
$13,812
True -up
INFORMATION SERVICES
COST RECOVERY
2022 PROJ COSTS FOR 2022 RECOVERY - TRUE UP
:OPIER UNIT
Cost Distribution
Copier Cost
General Fund
$66,599
Animal Services
$0
Health Dept
$14,030
Water Quality
$0
Public Works
$21,233
Central Services
$0
Extension (WSU)
$5,708
E911
$0
Community Development
$6,587
Total
$114,157
costs - -
2022 Projected Expense $59,259
Additions
Administrative cost $3,924
2020 Depreciation $50.974''.
Total Additions $54.898'
Reductions
Total Reductions $0
Netchange $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
Total
= 1.00
Note:
Resource distribution based on 2020 copier use
PAGE 2 OF 8
True -up
2022
Actual Exp
Adj Admin % Admin Adj Adj Due
2021
Actual
Adj Admin % Admin Adj Adj Due
58.3398%
-$8,274
0.0000%
$0
12.2901 %
-$1,743
0.0000%
$0
18.5998%
-$2,638
0.0000%
$0
5.0001 %
-$709
0.0000%
$0
5.7701 %
-$818
100.0000%
-$14,182
45751.15
-$13,508 3.07% -$674-$14,182
True -up
2021
INFORMATION SERVICES
COST RECOVERY
2022 PROJ COSTS FOR 2022 RECOVERY - TRUE UP
RECORDS MANAGEMENT UNIT
Cost Distribution
General Fund
$67.360
Elections
$0
Animal Services
$0
Health Dept
$15,701
Water Quality
$3,633
Public Works
$33,187
Central Services
$2,278
Extension (WSU)
$0
E911
$0
Community Development
$61,941
$184,100
Total
costs
2022 Projected Expense
$156,814
Additions
Administrative cost
$10,384
2020 Depreciation
$16,902
Total Additions
$27,286
Reductions
Total Reductions
so
Net change I $27,286
Cost to be Allocated $184,100
Variance $0
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 stored
in 2020
PAGE 3 OF 8
Actual Exp
Actual
36.5888%
0.0000%
0.0000%
8.5285%
1.9734%
18.0266%
1.2374%
0.0000%
0.0000%
33.6453%
100.0000%
Adj Admin % Admin Adj
Adj Admin % Admin Adj
True -up
2022
AdJ Due
AdJ Due
$7,532.04
$0.00
$0.00
$1,755.65
$406.23
$3.710.89
$254.72
$0.00
$0.00
$6,926.10
$20,586
180052.72 $23,239 12.10%-$2,653 $20,586
True -up
2021
INFORMATION SERVICES
COST RECOVERY
2022 PROJ COSTS FOR 2022 RECOVERY - TRUE UP
'OMMUNICATIONS UNIT
Cost Distribution
General Fund
$55,807
Animal Services
$0
Health Dept
$23,709
Water Quality
$0
Public Works
$16,049
Central Services
$2,553
Extension (WSU)
$0
E911
$0
Community Development
$6,566
$104,684
Total
Basis of costs
2022 Projected Expense
$91,
Additions
Administrative cost
$6,
2020 Depreciation
$6.
$12.
Total Additions
Reductions
Total Reductions
Net change I $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
287
Total
Note:
Resource distribution based on 2020 telephone handsets
PAGE 4 OF 8
53.3100%
0.0000%
22.6482%
0.0000%
15.3309°%
2.4388°%
0.0000%
0.0000°%
6.2722°%
100.0000°%
Actual Exp
Actual
Adj Admin % Admin Adj
Adj Admin % Admin Adj
True -up
2022
Adj Due
Adj Due
-$812
$0
-$345
s0
-$234
-$37
$0
$0
-$96
-$1,524
91604.92 -$174 6.15%-$1,350 41,524
True -up
2021
INFORMATION SERVICES
COST RECOVERY
2022 PROS COSTS FOR 2022 RECOVERY - TRUE UP
INFORMATION SERVICES - MAIN SUPPORT UNIT
Cost Distribution
General Fund
$640,272
Animal Services
$0
Auditors O&M
$9,300
Elections
$40,491
Health Dept
$179,682
Water Quality
$0
Public Works
$172,089
Central Services
$32,899
Extension (WSU)
$7,592
E911
$0
Community Development
$65,799
$1.148.124
Total
Basis of costs
2022 Projected Expense
$926,764
Additions
Administrative cost
$61,366
2020 Depreciation
$301,665
Total Additions
$363,031
Reductions
GEMStMunis
S141,670
$141,670
Total Reductions
Netchange
$221,361
Cost to be Allocated
$1,148.125
Variance
-S1
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.
PAGE 5 OF 8
Actual Exp
Actual
55.7668%
0.0000%
0.8100%
3.5267%
15.6500%
0.0000%
14.9887%
2.8655%
0.6613%
0.0000%
5.7310%
100.0000%
Adj Admin % Admin Adj
Adj Admin % Admin Adj
$796,764 628916.02-$167,848 42.26%
185624.79
814540.81
True -up
2022
Adj Due
Adj Due
-$98,771
$0
-$1,435
-$6,246
-$27,719
$0
-$26,547
-$5,075
-$1,171
$0
-$10,150
-$177,115
-$9,268-$177,115
True -up
2021
INFORMATION SERVICES
COST RECOVERY
2022 PROJ COSTS FOR 2022 RECOVERY - TRUE UP
INFORMATION SERVICES - PUBLIC RECORDS ADMIN
Cost Distribution
General Fund
$135.885
Animal Services
$0
Health Dept
$0
Water Quality
$0
Public Works
$0
Central Services
$0
Extension (WSU)
$0
E911
$0
Community Development
$0
Basis of costs
2022 Projected Expense
$124,910
Additions
Administrative cost
$8,271
2020 Depreciation
$2.704
$10,975
Total Additions
Reductions
$0
Total Reductions
$0
Net change
$10,975
Cost to be Allocated
$135,885
Variance
Sn
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
PAGE 6 OF 8
True -up
2022
Actual Exp Adj Admin % Admin Adj Adj Due
Actual Adj Admin % Admin Adj Adj Due
100%-$6,938
119736.71-$5,173 8.05%-$1,764-$6,938
True -up
INFORMATION SERVICES
COST RECOVERY
2022 PROJ COSTS FOR 2022 RECOVERY - TRUE UP
NFORMATION SERVICES - GEMS/MUNIS SOFTWARE UNIT
Cost Distribution
General Fund
$68,510
Animal Services
$0
Health Dept
$14,959
Water Quality
$3,672
Public Works
$36,923
Central Services
$10,908
Extension (WSU)
$1,651
E911
$0
Community Development
$5,048
$141,671
Totall
Basis of costs
2022 Projected Expense
$130,000
Additions
Administrative cost
$8,608
2020 Depreciation
$3,062
$11,670
Total Additions
Reductions
$0
Total Reductions
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
Totall
1.00
Note:
Resource distribution is based on the actual operating and
transfer costs for major users of the system.
PAGE 7 OF 8
Actual Exp
Actual
48.36%
0.00%
10.56%
2.59%
26.06%
7.70%
1.17%
0.00%
3.56%
100.00%
Adj Admin % Admin Adj
Adj Admin Adj
True -up
2022
Adj Due
2021
Adj Due
$25,576.56
$0.00
$5,584.58
$1,370.85
$13.784.32
$4,072.24
$616.36
$0.00
$1.884.55
$52,889.47
185624.79 $55,625 12.47%-$2,735 $52,889A7
INFORMATION SERVICES
COST RECOVERY
2022 PROJ COSTS FOR 2022 RECOVERY - TRUE UP
3ATA PROCESSING SECTION RECAP
Cost Distribution
General Fund
$708.782
Animal Services
$0
Auditors 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
Auditors 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
$2.064.237
Total
ADMINISTRATIVE UNIT
Actually Allocated/Covered
$113,153
Note:
Total Base Expenses, All
$1,822,013
All Other 2021 Expenses
$1,708,860
2022 Proj Expense
$113,153
Additions
Total Additions
s0
Reductions
Other Adjustment
$0
Total Reductions
$0
Net change
$0
Cost to be Allocated
$113,153
Variance
$0
PAGE 8 OF 8
True -up
2022
Actual Exp Adj Admin % Admin Adj Adj Due
$1,488,320-$90,540
91221.47-$21,932 100%-$21,931.53
$1,579,541
-$112,471
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FACILITIES
COST RECOVERY
2022 BUDGETED EXPENDITURES FOR 2022 RECOVERY
OBJECT
EXPENSE[ALLOCATED
TOTAL
EXPENDITURES
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
08/02/21
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
10120
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
1.85%
$12,641
$12,641
5.67%
$1,133
$1,133
5.67%
$1,983
$1,983
5.67%
$510
$510
5.67%
$170
$170
5.67%
$198
$198
5.67%
$28
$28
5.67%
$28
$28
5.67%
$1,020
$1,020
5.67%
$1,107
$1,107
5.67%
$13,032
$13,032
5.67%
$10,766
$10,766
5.67%
$283
$283
5.67%
$0
$0
5.67%
$85
$85
5.67%
$2,325
$2,325
5.67%
$0
$0
$0
$0
$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
08/02/21
COMMUNITY CENTERS (6)
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
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
78.25%
$534,472
$534,472
68.83%
$13,767
$13,767
68.83%
$24,092
$24,092
68.83%
$6,195
$6,195
68.83%
$2,065
$2,065
68.83%
$2,409
$2,409
68.83%
$344
$344
68.83%
$344
$344
68.83%
$12,390
$12,390
68.83%
$13,443
$13,443
68.83%
$158,319
$158,319
68.83%
$130,785
$130,785
68.83%
$3,442
$3,442
68.83%
$0
$0
68.83%
$1,033
$1,033
68.83%
$28,243
$28,243
68.83%
$0
$0
$0
$0
$931,343
$931,343
2,334 23,856
$907,487
08/02/21
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
CASTLE HILL (HEALTH DEPARTMENT)
Payroll & Benefits
Supplies
Fuel
Small Tools
Professional Services
Communications
Travel
Advertising
Rents & Leases
Rents & Leases -WQ
Insurance
Utilities
Repairs & Maintenance
Miscellaneous
Interfund, Professional Services
Interfund, Communications
Interfund Rentals
Interfund Insurance
Castle Hill Lease w/ Utilities - WQ
TOTAL
10.44%
$71,310
$71,310
11.83%
$2,365
$2,365
11.83%
$4,139
$4,139
11.83%
$1,064
$1,064
11.83%
$355
$355
11.83%
$414
$414
11.83%
$59
$59
11.83%
$59
$59
11.83%
$2,129
$2,129
100,00%
$21,715
$21,715
11.83%
$2,310
$2,310
11.83%
$27,200
$27,200
11.83%
$22,470
$22,470
11.83%
$591
$591
11.83%
$0
$0
11.83%
$177
$177
11.83%
$4,852
$4,852
11.83%
$0
$0
$0
$161,211
$161,211
CASTLE HILL (COMMUNITY DEVELOPMENT)
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
4.76%
$32,478
$32,478
5.61%
$1,122
$1,122
5.61%
$1,964
$1,964
5.61%
$505
$505
5.61%
$168
$168
5.61%
$196
$196
5.61%
$28
$28
5.61%
$28
$28
5.61%
$1,010
$1,010
5.61%
$1,096
$1,096
5.61%
$12,906
$12,906
5.61%
$10,662
$10,662
5.61%
$281
$281
5.61%
$0
$0
5.61%
$84
$84
5.61%
$2,302
$2,302
5.61%
$0
$0
$0
$64, 831
$64, 831
08/02/21
ANIMAL SHELTER
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
0.31%
$2,137
$2,137
1.37%
$273
$275
1.37%
$481
$481
1.37%
$124
$124
1.37%
$41
$41
1.37%
$43
$48
1.37%
$7
$7
1.37%
$7
$7
1.37%
$247
$247
1.37%
$268
$268
1.37%
$3,159
$3.159
1.37%
$2,610
$2,610
1.37%
$69
$69
1.37%
$0
$0
1.37%
$21
$21
1.37%
$564
$564
1.37%
$13
$0
$0
$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
08102/21
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
ANIMAL SHELTER
COMMUNITY DEVELOPMENT
GENERALFUND
HEALTH & HUMAN SERVICES
INFORMATION SERVICES
PARK & RECREATION
PUBLIC WORKS
TOTAL
FUND BALANCE/LEASE REVENUE
TOTAL 2021 EXPENDITURES
MONTHLY 2022 ANNUAL
+/- FROM 2021
% CHANGE
$838
$10,057
$4,616
84.85%
$5,403
$64,831
$4,751
7.91%
$75,624
$907,487
$27,504
3.13%
$13,434
$161,211
$29,658
22.54%
$1,988
$23,856
-$262
-1.09%
$2,374
$28,484
-$16,973
-37.34%
$7,114
$85,364
$4,331
5.35%
$106,774
$1,281,290
$53,626
$0
$1,281,290
08/02/21
I EXHIBIT VI
Depreciation
Depreciation iscalculated asan"additional cost"' This isdepreciation 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 isestimated tobe $375,610' The depreciation allowance iscomputed ona
SO-Vearestimated life or$5,512per year. Capital Improvements since 1988total $7,891,523. The use
allowance is computed on a 25-year estimated life and, as of 2022, totals $321,173 per year.
Calculation:
$7,848.703
Prior Year Capital Improvement Total
$__42,740
Plus 2022 Capital Improvements
$7'891,623
3022 Capital improvement Total
25
Divide by2Syear estimated life
$ 315,661
Plus Use Allowance based on5O-yearlife
$ 331,173
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'vearestimnated life or
$62,000 per year. Capital improvements since 2005 total $3,861,105. The use allowance is computed
ona2S-yearestimated life and, asmf3Q22,totals $17G/444per year.
Calculation:
�
_2�26,8l7
Prior Year Capital Improvement Total
P|us3D22 Capital Improvements
$2,861,105
2O22Capital Improvement Total
25
Divide by25year estimated life
$ 114,444
$62,0�}D
Plus Use Allowance based on5O-yearlife
$ 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%
4,544.00
ER&R
-
-
-1
0.00%
-
Excluded Costs
36,352.00
B. Prosecutina Attornev
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
Civil Total
Other
BARS #
Type of Service
Dept.
Dept.
2022
Salaries
Benefits
i
Internal Legal Services -
51531
Advice
0%
40%
20.00%
91,676.15
1 20,346A2
4,867.83
116,890.00
51535
Internal Legal Services -
Claims and Litigation
90%
40%
65.00%
297,947.49
66,12458
15,820.44
379,892.50
External Legal Services -
51541
Advice
5%
3%
4.001/6
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%
2.509'e
1,432.44
317.91
76.06
1,826.41
i
56320
Coroner
5%
2%
3.50%
802.17
178M
42.59
1,022.78
Totals
100%
100%1
100.00%1
398,963.15
88,543
21,184.18
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
i
-
-
11
0.24%1
282
Total Excluded Costs
1 551
16
0
711
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 Countvwide Expenditures— Total$42,291.07
a. Misc. Supplies & Professional Services - $7,171.32
b. Dues - $35,119.75
("onsent 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:
Xato 0 -!z &e" � � i.A i � 23
Mark McCaiUy, County Administrator 0 Date