Loading...
HomeMy WebLinkAboutCONSENT re Indirect Cost allocation plan 2025 Consent Agenda JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS CONSENT AGENDA REQUEST TO: Mark McCauley, County Administrator FROM: Judy Shepherd, Finance Director DATE: January 21, 2025 RE: Adoption of the Jefferson County Indirect Cost Allocation Plan for 202> STATEMENT OF ISSUE: The Jefferson County Cost Allocation Plan for Indirect Cost for the fiscal year ending December 31, 2025 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 $261,814 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: Mark McCaul tiCounty Administrator Date STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the 2025 Cost Allocation Plan 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 BY THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON COUNTY,STATE OF WASHINGTON: Section 1. Whereas Clauses Adopted as Findings of Fact. The Jefferson County Board of Commissioners hereby adopts the above"Whereas"clauses as Findings of Fact. Section 2. Jefferson County Simplified Indirect Cost Allocation Plan Approved. Countywide 2025 Cost Allocation Plan attached as Appendix A is approved. 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. Section 3. Severability. If any section, subsection, sentence, clause, phrase or section of this resolution or its application to any person or circumstance is held invalid, the remainder of this resolution or its application to other persons or circumstances shall be fully valid and shall not be affected. Section 4. Effective Date. This resolution is effective upon adoption. Section 5. SEPA Categorical Exemption. This resolution is categorically exempt from the State Environmental Policy Act under WAC 197-11-80009). (SIGNATURES FOLLOW ON THE NEXT PAGE) APPROVED AND ADOPTED this day of 2025. JEFFERSON COUNTY BOARD OF SEAL: COUNTY COMMISSIONERS Heidi Eisenhour, Chair Greg Brotherton, Member Heather Dudley-Nollette, Member ATTEST: APPROVED AS TO FORM: Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date Clerk of the Board Chief Civil Deputy Prosecuting Attorney yi�ffI NC1��2 Jefferson County Simplified Indirect Cost Allocation Plan For Year Ending December 31, 2025 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). I 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 2023 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 2023 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 2025 Countywide Indirect Services Direct Benefits/Other Fund Department Subde artment Total Costs Excluded Costs Unallowable Additional Cost indirect Cost Salaries Direct Costs „'i nudno� Accounting 108,067 (9,782) 97,817 469 Accounts Payable 71,757 (13,399) (3,140) 55,130 89 Payroll 208,291 (40,779) 167,512 Grant Administrator 81,235 80,945 290 001-059 County Administrator Administration 437,865 (67,256) 369,909 700 Human Resources 258,961 (55,069) 203,892 Public Services 89,014 (16,069) 72,945 Clerk of Board - - Other(One time charge True-Up) 57,201 (57,201) - 001-062 Civil Service Commission Civil Service Commission 1,611 1,611 001-250 Treasurer Treasurer 593,091 (19,769) (242,417) 144,705 60,516 125,694 507 Facilities Management Facilities Management 761,093 (761,093) - 501 Equiupment Rental Equipment Rental 692,538 (692,538) - 506 Information Services Various 1,058,983 (1,058,983) Various Depreciation-Building Courthouse 321,623 321,623 Castle Hill 177,957 177,957 Correctional Center 238,654 238,654 Total Indirect Services 5,157,942 2,766,087 271,407 1,932,7D0 60,516 127,232 Indirect Costs Associated with Direct Services Direct Benefits/Other Fund D rtmeM Sub-department Total Costs Excluded Costs Unallowable Additional Cost Indirect Cost salaries Direct Costs 001-010 Assessor Assessor 1,049,628 - 673,683 375,944 DO1-020 Auditor Administration 139,874 - 101,106 38,768 Vehicle Licensing 297,568 - 193,616 103,952 Recording 45,680 - 30,944 14,736 105 Auditor's O&M Auditor's O&M 74,167 - - 74,167 DO1-021 Elections Elections 336,701 (216,121) - 40,924 79,656 Voter Registration 89,147 (20,616) 0 56,326 12,206 001-050 County Clerk County Clerk 588,926 - 402,817 186,109 106 Courthouse Facilitator Courthouse Facilitator 6,310 - 4,574 1,737 001-060 Commissioners Clerk ofthe Board 145,304 (46,497) 95,476 3,331 Commissioners 474,715 271,721 202,994 DO1-061 Board of Equalization Board of Equalization 32,130 25,122 7,009 001-D63 Planning Commission Planning Commission 19,811 10,858 8,953 001-067 Emergency Management Emergency Management 289,198 198,254 90,944 001-080 District Court District Court 912,489 662,818 249,671 001-110 Juvenile&Family Court Juvenile&Family Court 1,111,711 - 472,030 639,681 DO1-150 Prosecuting Attorney Civil 538,667 (19,043) 519,624 Criminal 1,006,790 - 738,367 268,424 Support Enforcement 72,809 - 51,158 21,650 120 Crime Victims Crime Victims 92,704 - 66,891 25,813 001-180 Sheriff Sheriff 8,379,315 - 4,579,478 3,799,836 107 Boating Safety Program Boating Safety Program 25,435 - 8,432 17,004 001-240 Superior Court Superior Court 524,098 - 205,703 318,395 DO1-270 Non-Departmental Miscellaneous 1,609,596 (1,455) 68,498 1,539,643 Insurance 1,411,402 (615,686) 751,117 44,599 Jefferson County Simplified Indirect Cost Allocation For Year Ending 2025 Direct BeneNts/Crther Fund Department Sub-department Total Costs Excluded Costs Unallowable Additional Cast Indirect Cost Salaries Direct Costs Human Resources 49,105 49,105 Indirect Depts-IS Cost Allocation 1,320,775 (1,186,863) 133,912 Indirect Depts-Facilities Cost Allocation 999,171 - 999,171 108 Cooperative Extension Cooperative Extension 481,779 - 173,546 308,233 109 Noxious Weed Control Board Noxious Weed Control Board 157,795 - 61,369 96,426 127 Public Health Administration 2,010,640 - 781,646 1,228,994 Environmental Health 1,922,964 - 881,144 1,041,819 Community Health 2,929,237 - 1,376,402 1,552,835 Developmental Disabilities 824,294 - 76,428 747,867 128 Water Quality Water Quality 1,027,202 - 415,138 612,064 143 Community Development Community Development 2,600,471 - 1,287,912 1,312,559 150 Treasurer's O&M Foreclosure 34,332 (1,860) 16,740 - 15,731 155 Veteran's Relief Fund Veteran's Relief Fund 30,719 - - 30,719 174 Parks&Recreation Parks&Recreation 902,616 - 397,428 505,189 175 Parks Improvement Parks Improvement 210,670 - 30,804 179,866 180 County Roads Various 10,129,716 - 2,666,394 7,463,322 185 Flood/Storm Water Management Flood/Storm Water Management - - 301 Construction&Renovation Construction&Renovation 501,081 (2,961) - 57,372 440,748 401 Solid Waste Solid Waste 4,745,779 - 705,656 4,040,123 405 Tri-Area Sewer Fund Tri-Area Sewer Fund 3,742,799 - 355,595 3,387,204 Total Indirect Services Associated with Direct Services 53,895,320 2,107,786 3,315 1,634,473 1 18,061,653 32,088,092 Total Indirect and Direct 59,053,262 (4,873,873) (274,723) - 3,567,172 18,122,169 32,215,324 Indirect Rate(Total Indirect/Total Salaries) 29.68% Indirect Cost Rate Calculation Identifiable Indirect Cost= $3,567,172 Direct Salaries&Wages = $18,122,169 Countywide Indirect Cost Rate 19.68% Recommendation 19.18% The 2025 Cost Allocation Plan based on 2023 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 Bass Recoverable Unallowable Special District AP processing Total number of General accounting;budgeting;GA functions in warrants process for each dept/fud.(Auditors Auditor-Accounting Auditor's office- (Exhibit 1) Worksheet) 13,399 12,921 Payroll function in the Auditor's office.(Exhibit Number of full-time equivalent personnel in Auditor-Payroll 1) each dept/furd- (Auditors Worksheet) 40,779 County administration required by Funds for Number of agreements/resolutions/ordinances County Administration agreements,resolutions.and ordinances. submitted. 124,457 16,069 Provision of uniform policies,screening,testing, employee training and development, compensation,benefit prograrm,labor Number of full-time equivalent personnel in Personnel-HR relations cost(Exhibit 11) each dept/fad-(CO Admin Worksheet) ss,069 Total number of revenue transactions All deposits and accounts carried in the name processed for each dept/hnd. (Treasurers Treasurer&OM of Jeff Co.(Exhibit IV) Worksheet) 19,769 244,277 Total number of agreements,resolutions. Cost of administrative support provided to contracts approved by the BOCC.(County Clerk of the Board other departments.(Exhibit VII) Admin Worksheet) 46,497 Prosecuting Attorney-Civil legal advisor costs Prosecuting Attorney Public Works. Percentage based on hours for Civil PA- 19,043 Total 319AM 273,267 Cou►tyWde Indirect Services Fully bmcitmded Salaries and Benefits recouped through Central Facilities Management Services Cost Recovery. Total Salaries&Benefits per Fund 761,093 Salaries and Benefits recouped through Central Equipment Rental Services Cost Recovery. Total Salaries&Benefits per Fund 692,538 Salaries and Benefits recouped through Central Information Services Services Cast Recovery. Total Salaries&Benefits per Fund 1,058,9B3 Tod ZS12AU Mhdirect costs Associated with Direct Services-Esdusicns Costs for elections held in the county are recovered by billig the districts and the state The recovered amounts for only reduce the for expenditures related to an election or Direct Salanes/Benefts for the ca"ation of Elections indirect costs. the indirect rate- 216,121 The recovered amounts for only reduce the Costs shared by the City of Port Townsend are Direct Salanes/Benefm for the calculation of Voter Registration billed annually. the indirect rate. 20,616 Total 236,7% Non-Departmertal-Exdusioos Property is allocated based on square footage occupied by department. Insurance premiums and claims are a?located to Liability/Cybersecurkv is allocated based on Insurance funds and recovered. tota4 payroll hours by fund. 615.686 Covid-19 Funded by federal&state grants directly. Total amount. - 1.455 Legal Settlement One-time legal settlement. Total amount - Actual costs paid by General Fund departments IS Cost Aliocation by General Fund Auditor,County Administration,Civil Service Indirect Departments-IS Cost Departments not considered courrr:nde and Treasurer are deducted from the full Allocation indirect- General Fund allocation. 1,186,863 Total 1,802,549 1,4SS Construction&Renovation Interfund operating rentals and leases. Directly reflected on the general ledger. 2,961 Grand Total 4,873,874 274,723 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 11 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. 0D1-020-M Auditor's Office breakdown 2025 Cost Allocation-2023 Actuals INDIRECT COSTS Nsdirect Cost Direct Cost Unallowable Total Costs Salary benefits Other ExP Total Total Sahwy benefits Total Accountant-Noeme R. 107.598-19 71,979.43 25,937.19 97.816.62 7,iS7.88 2,593.68 9,731.56 Other Expenses 463.85 - 468.85 - Total Accounting 10B4O67.03 71,979.43 25.937.19 - 97,816.62 468.85 7,187.88 2,593.68 9,781.56 Aud iting SpLcialist-Jona F. 34.539 33 21,601-48 9.796.99 31.398.47 2.160.12 979.69 3,139.96 Fiscal Coordinator Speclialist-Connie M. 27.963-39 19,725 70 1 3.237.69 27,%3.38 Chief Deputy Auditor-Jessie G. 2,02931 1,S(4.59 524.72 2,02931 Auditor-Brenda H. 2.670 15 2,06333 606.77 2,670.15 Other Expenses 4.555.95 4,467.12 4,467.12 SS.S3 Total Accounts Payable 71757.12 44,895.15 19,166.16 4,467.12 64,061.31 S8.83 2.160.19 979.68 3,139.36 Grant Administrator-MichaelM. 46,48376 34,08639 12,397.37 46,483.76 Grant Administrator-Amanda It 34,"1.38 25313.12 1 9,949.26 34,461.38 Other Expenses 290-00 1 290.00 Total Grant Administrator 81,2W14 59,599.51 21.345.63 90,945.14 290.00 Payroll-Alm& 102,701.96 76,035.66 26,66620 102,701.36 Payroll benefits-Lisa F. 16,076,02 12,103.77 3,972.25 16,076.02 hyroll benefits-Kari M. 8,327.15 6,111.29 2,215.96 8,327.15 fiscal Coordinator lialist-JennM. 40,194-79 27,864,37 12.330.42 40,194.79 Fiscal Coordinator Speclialist-Sarah S. 22,029.IS 16,010.64 6,018.54 22.029.1E Payroll Adjustment 16,5Z&62 Payroll Expenses 2,433-74 2,433.74 1 2,433.74 Total PayroN 208,29136 138,125.73 51,20317 2,433.74 191,762.74 - INDIRECT COST EXCLUSIONS A¢mwts Parable •of Warrants %of Warrants Indi rest Share County Total Warrants 2023 9,701 190 Roads 753 7.76% 4.972.49 401 Solid Waste 480 4.95% 3,169.72 501 ER&R 796 821% 5.256.45 Total AccountingExcluded 13 -66 Pay" 9ofEmobvees ofEm ees Indirect Share Toted Paid Employees in 2023 29033 180 Roads 43.3 15.09% 29.929.97 401 Solid Waste 11.34 191% 7,490.06 501 ER&R 6.6 2.27% 4,35929 Total Payroll Excluded 40,77912 DIRECT COSTS Lkznsin DOL-DIRECT Direct Salway Benefits Other Chief Deputy Auditor-JessieG. 99,43&76 73,725.11 25,711.65 Admin Clerk-Lead-Tessa R. 73,264.78 50.722.57 22,542.21 Admin Clerk-kayla 31,940.69 20,359.24 11,582.45 AdminClerk-Jord nJ. 41,774-43 28.398-15 13,376.29 Admin Clerk-Scarlet M. 33,595.20 20.412.40 13,192.80 Other Expenses 17,5S6.52 I 17,556.S2 Total Licensing 297 68.38 193,616,47 86.395.39 17,556.52 Total Administration(Elected-Brenda) 139,B73.S4 101.105.90 29,73202 9,035.62 Total Recording-Lisa Freiss) 45,679.90 30,943.54 14,73636 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 and Finance Manager to assist departments without an elected official. | | ■ ■ 2 | ■« ■ ! | - | | . !| ■■ | � z , ■ � . | N § |f � |■,-■ | | ! #■!: # ©- ®� |■ | - -■�®^ _ ,� ■ ~2 '# 4 !� ||$§■ | |2 B■k k ■( ■| ■§ & �" ` §§§| 2 2 e■ 2 ■ § # ■ gig ) ,■ e ■ rig cc ■■�-� �■ G � t � { ! 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 $ 500 Advertising $ 398 Exams $ 713 Total $1,611 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. MEN!. &1 Treasurer's Office eakdown 2025 Cost Allaotnrt.2023 Actuals TOTAL 1 ffillt T OTR1x.T U-No—M. Treasaar Salaries Berwhls 00— Taal Bwrfits Od— Tow Salary B.Mrs Other total Treasurer-Stac.P shoe 132,90525 41,267.71 11,894.39 53,162.10 61,90L57 17,841.58 79,743-15 Deputy Treasures Thomas 66,04&75 9,637.03 3,572-72 13,209.75 38,548.14 14,290.86 52,839.00 Treaswer Sabrina 77 SSS.94 1 04796 3 463.23 1551119 4819LB5 13 90 041.75 ImeMwnt We— Nine 78153.81 39 922.60 15 785.07 54 707.67 16,68L31 6,765.03 23,446-14 Aw/ImeD—t Offi— Barb 67,224.78 32,530.59 14,52676 d47�,0573S 13,941.68 6,225.75 20,167.43 Revenue Foredam.e C1wk Michell(portion to fnd 150 37,76445 21,615A6 12,372.62 2,40L73 1,374.74 3.776.47 Total 459,f5338 114.7S&74 49.720.39 4L267.71 11.894.39 53.ILL10 18L66L08 6o,3.SO17 Total Other 112 71737 112,317 37 112,317.37 400.OD 400.00 58B ocy ro Wt.—to G/1 20,720.52 19,248.00 1,47251 _-10,72052 Total to to GL 593,0 2.07 11I.753.74 49.720.39 60.515.71 13,36LM 112.317.37 1JK199.99 18L66648 60.350.87 400.00 242.41694 Trewer`s O&M Fund 150 Revemse Foxed—Cart Mdnela 18,60D-401 10.64642 6.09394 16 740.36 1,111294 677-10 1A60.04 Ott—Eqenses 10,615.80 10,615-80 10,615.80 Salary o4 to b.Jorrce to G/L 5,115.49 363,48 4,7s2-00 S,11S.48 44^331LR MA4GA2 6,093.94 1474036 MAIN 15367A0 15.731.18 1.=94 677.10 L860.0t E.anwioos: Ra—ames-Reoanpes Tad 14,651 180 Roads 6101 0 6,848 4O1404 Slid Waste 978 0 9,857 11 501 ER&R 2731 0 3066 1%M The adpat—t has sarwdninq to with OAST&odw prepaynwms.Judy a aware of the adjnssvrwnl 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 2025 is based on actual expenditures that includes administrative costs, equipment replacement costs during 2023. 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 $543,843 Benefits $217,250 Total $761,093 Equipment Rental Salaries $492,526 Benefits $200,012 Total $692,538 Information Services Salaries $778,205 Benefits $280,778 Total $1,058,983 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 $7,902,771. The use allowance is computed on a 25-year estimated life and, as of 2023, totals$321,623 per year. Calculation: $7,891,523 Prior Year Capital Improvement Total 11,248 Plus 2023 Capital Improvements $7,9021771 2023 Capital Improvement Total 25 Divide by 25 year estimated life $ 316,111 5,512 Plus Use Allowance based on 50-year life $ 321,623 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 $2,898,917. The use allowance is computed on a 25-year estimated life and, as of 2023, totals$177,957 per year. Calculation: $2,861,105 Prior Year Capital Improvement Total 37,812 Plus 2023 Capital Improvements $2,898,917 2023 Capital Improvement Total 25 Divide by 25 year estimated life $ 115,957 $ 62,000 Plus Use Allowance based on 50-year life $ 177,957 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 $3,910,864. The depreciation allowance is computed on a 25-year estimated life and, as of 2023, totals $238,654 per year. Calculation: $3,547,541 Prior Year Capital Improvement Total $ 363,322 Plus 2023 Capital Improvements $3,910,864 2023 Capital Improvement Total 25 Divide by 25 year estimated life $ 156,435 $ 82,219 Plus Use Allowance based on 50-year life $ 238,654 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 % 145,304 Total 75 11 86 PW 19 1 20 26.67% 38,748 Solid Waste 31 1 1 41 5.33% 7,750 ER&R - - - 0.00% - Excluded Costs 22 2 24 46,497 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. 2023 PAO Cost Distribution for New BARS Percent Criminal Percent Civil Percent Total Total Civil Total Civil Total Civil Civil Total BARS p Type of Service Dept. Dept. 2023 Salaries Benefits Other Internal Legal Services- 51531 vice 0% 40% 20-00% 90,835.19 27,830.99 5,112-05 123,778-23 51535 Internal Legal Services- Claims and Litigation 90% 40% 65. 295,214.36 90,450.72 16,614.17 402,279.26 51541 External Legal Services- Advice 5% 3% 4.00% 1,362.53 417.46 76.68 1,856.67 External Legal Services- 51545 Claims and Litigation 0% 10% 5.00% 5,677.20 1,739A4 319.50 7,736-14 Costs associated with 51900 administering self-insurance programs and processing claims 0% 5% 2.50% 1,419.30 434.86 79.981 1,934-04 56320 Coroner 5% 2% 350% 794.81 243.52 44.73 1,083.06 Totals 100% l00%l 100.00% 395,303 121,117.00 22,247.01 538,667.39 Prosecuting Attorney-Civil Agreements Resolutions Ordinances Total % 123,778 Total Basis 343 75 11 429 PW 36 19 1 56 13.05% 16,158 Solid Waste 6 3 1 10 2.33% 2,885 ERBR 0 - - 01 0.00% - Total Excluded Costsi 421 221 21 661 15.38%1 19,043 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$1,366,803 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 $970,988 Total Employee Hours 118,982 Total Property Premium $372,671 Total Building Values $63,700,504 Total Content Values $ 9,739,691 Total Vehicles & Equipment Values $11,954,721 Total Land Use Values $ 721,100 Total Cyber-liability Premium $23,144 Prior to the upcoming renewal, the insurance is allocated across funds. The allocation is recoverable and therefore excluded. 2. Human Resources—Total$49,104.67 a. Professional Services, Bob Braun Personnel Services- $30,000 b. Various Administrative Costs including training, dues, travel, etc. -$6,271.64 c. Background Checks-$12,833.03 3. Indirect Departments: IS Cost Recovery—Total$133,912 This is calculated only for the departments that perform Countywide Indirect Services. a. Auditor- $77,371 b. County Administrator- $1,763 c. Civil Service -$4 d. Treasurer—$54,774 4. Miscellaneous Countywide Expenditures— Total$62,089.32 a. Misc. Supplies & Professional Services - $19,117.82 b. Dues- $42,971.50