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Home My WebLink About11-0121-25R STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the 2025 Cost Allocation Plan RESOLUTION NO. 11-0121-25R 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 197-11-800(19). (SIGNATURES FOLLOW ON THE NEXT PAGE) APPROVED AND ADOPTED this )` day of 3j4dWw1 2025. JEFFERSON COUNTY BOARD OF SEAL: C UNTY COMMISSIONERS (f^ Heidi Ei our, Chair FER.,ON'% A ��• : : c a n, Member �C7,� '+4�,: c' ghtlif' / p 4tAlf ea WO dley-Nollette, Member rx► ATT ST: ��jj�� APPROVED AS TO FORM: Ceri .., _ 0,,, ,- , Carolyn G away, CMC Da t Philip C. Hunsucke ,D D/ Z//ZS Clerk of the Board Chief Civil Deputy Prosecuting Attorney o-.0N co, r i, ,..4.... ...,,..„÷ 4„,No, 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 MIIIIIIIIMIMMIIIIIIIIIIMIIIIt Benefits/Other Fund Department SubdepaMunt Total Costs Excluded Costs Unallowable Additional Cost Indirect Cost Salaries Direct Costs 1020 Auditor 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(OnetimechargeTrue-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 60,516 125,684 507 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) - 1,932,700 60,516 127,232 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 1,049,628 - 673,683 375,944 001-020 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 - - 74,167 001-021 Elections Elections 336,701 (215,121) - 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 of the Board 145,304 (46,497) 95,476 Ali 3,331 Commissioners 474,715 - 271,721 202,994 001-061 Board of Equalization Board of Equalization 32,130 - 25,122 7,009 001-063 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 - 472,030 639,681 001-150 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 - 205,703 318,395 001-270 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 Benefits/Other Fund Department Sub-department Total Costs Excluded Costs Unallowable Additional Cost 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 824,290 - 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 0&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 9,745,779 - 705,656 4,040,123 405 Tri-Area Sewer Fund Tn-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 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) 19.68% 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 Basis Recoverable Unallowable Special District AP processing.Total number of General accounting,budgeting,GA functions in warrants process for each dept/fund_lAudtois Auditor-Accounting Auditor's office. (Exhibitl) Worksheet) 13,399 12,921 Payroll function in the Auditor's office.(Exhibit Number of full-time equivalent personnel in Auditor-Payroll /) each dept/fund. (Auditor's Worksheet) 40,779 County administration required by Funds for Number of agreements/resolutions/ordinances County Administration agreements.resolutions,and ordinances_ submitted. _'4.4 16,069 Provision of uniform polities,screening,testing, employee training and development, compensation,benefit programs,labor Number of full-time equivalent personnel in Personnel-HR relations cost.(Exhibit 11) each dept/fund.(CO Admin Worksheet} 55,069 Total number of revenue transactions All deposits and accounts carried in the name processed for each dept/fund (Treasurer's 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 Worts_ Percentage based on hours for Civil PA 19,043 Total 319,013 273,267 Countywide Indirect Services Fully Excluded 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 Cost Recovery. Total Salaries&Benefits per Fund 1,658,983 Total 2,512,614 Indirect costs Associated with Diect Services-Exclusions Costs for elections held in the county are recovered by billing the districts and the state The recovered amounts for only reduce the for expenditures related to an election or Direct Salaries/Benefits for the ca. elation W 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 Salaries/Benef>G for the calculation of Voter Registration billed annually. the indirect rate. 20,616 Total 236,736 • Non-Departmental-Exclusions Property is allocated based on square footage occupied by department. Insurance premiums and clams are allocated to Liability/Cybersecurity is allocated based on Insurance funds and recovered. total payroll hoses by find 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 Allocation by General Fund Auditor,County Administration,Civil Service Indirect Departments-IS Cost Departments not considered countywide and Treasurer are deducted from the full Allocation indirect General Fund allocation. 1,186,863 Total ],80Z,SA9 1A55 Construction&Renovation Interfsnd operating rentals and leases. Directly reflected on the genera! edger. 2961 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. 001-020-000 Auditor's Office Breakdown 2025 Cost AIlocation-2023 hands INDIRECT COSTS Wired Cost Direct Cost us.Rownile Taal Casa Seamy 0esseles Other Lap Tat•1 Total Santry Boa Total Accountant-Noma R. 107398_18 71,879.43 25.937.19 97,816.62 7,187.8E 2,591.68 9,781.56 Other Expenses 46185 - 468.85 Total Accounting 106,067.03 71,679.43 25,937.19 - 97,816.62 461.15 7,117.81 2,593.6E 9,78156 Auditing Specialist-lona F. 34.538.33 21601.48 9.796.99 31398.47 2.160.13 979.68 3,139.86 fiscal Coordinator Spedialist-Connie M. 27,963.38 19,77_5.70 8,237.68 27,963.38 Chief Deputy Auditor-Jessie G. 2,029.31 1.504.59 524.72 2,029.31 Auditor-Brenda M. 2,670.15 2,063.38 606.77 2,670.15 Other Expenses 4,555.95 4.467.12 4,467.12 88.83 Tod Accounts Payable 71,757.12 44,895.15 19,166.16 4,46712 64.061.31 18.83 2.160.18 979.68 3.139.S6 Grant Administrator Michael M. 46,483.76 34,086.39 12,397.37 46,483.76 Grant Administrator-Amanda M. 34,661.38 25,513.12 8,94626 34A61.38 Other Expenses 29000 - 290.00 Total Grant Administrator 11,235.14 59,599.51 21.345.63 80,945.14 290.00 Payroll-Meta IL 102.701.26 76,035.66 26415620 102.701.86 Payroll Benefits-Lisa F. 16,076.02 12,103.77 3,97225 16.076.02 Payrd Benefits-Sari M. 8,327.15 6,111.29 2,21546 8,327.15 Fiscal Coordinator Speclia3st-arts M. 40,194.79 27,164,37 12.330.42 40,194.79 Fiscal Coordinator Speciia6st-Sarah 5. 22.029.1E 16,010.64 6.018.54 22.029.11 Payroll Adjustment 16528.62 Payroll Expenses 2,433.74 2433.74 2,433.74 Total Payroll 201291.36 138,125.73 51,20317 2,433.74 191,762.74 - INDIRECT COST EXCLUSIONS AmountPaeaiie •of Warrant '.of Warrant l^daect Share County Total Warrants 2023 9,701 180 Roads 753 7.76% 4,972.49 401 Solid Waste 480 4.95% 3.169.72 501 ER&R 796 8.21% 5,256.45 Total Accounting Excluded 13,391.66 IV a8 I of Employer✓I of Err',Mimes Indirect Share Total Paid Employees in 2023 29033 110 Roads 43.8 15.09% 21.929X7 401 Solid Waste 11.34 3.91% 7.490.06 501 E1= 6.6 227% 4,359.29 Total Payroll Excluded 40,77922 DIRECT COSTS Licensing DOL-DIRECT Direct Salary Benefits Other Chief Deputy Auditor-Jessie G. 99.436.76 73.725.11 25,711.65 Admin Clerk-Lead-Tessa R. 73,264.78 50,722.57 22.54221 Admit Clerk-kayla 31,940.69 20,358.24 11,512A5 Admin Clerk-lerdyanl. 41,774.43 28,398.15 13.37621 Admit Clerk-Scarlet M. 33,595.20 20,412.40 13,112.10 Other Expenses 17,556.52 17,556.52 Total Licensing 29,56831 193,616.47 86,39539 17,556.52 Total Administration(Elected-Brenda) 139,17334 101,10590 29.732.02 9,035.62 Total ReccortNng-Lisa Frelss) 45,679.9E 313,943.54 14.736.36 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. 2O25 Cost Allocation Basel an 7u21 A dnb Aden istead a Cede lbeekeleven _ 4 TGTAL Cowry AO* F%anew CS dad,, H1,6I HR M2CCCB EA DCCB EC ES EA nCGB ES TotalMeek itJudy S Cons G SaranenaenEnn Adel IAa Cdy G Wady O It Wia Wordy Cep Adel Ad M Cady., Wendy Taal Balaes,Beefs,Suppler Slbb 584631 162.587 111.558 55.012 180070 42.114 - 32.202 14.113 Manly 11,,r O 000 e 2-0 1060 .08 Senate183)3 50.201 32.725 14.875 53.540 10.079 12813 4.770 Cake^ - 12817 3.20E 3.185 203E 528 3.178 700 True Up(Orre-0 in drape per JE 100 doled 12/25/73) 57,201 Taal 8N,0al 210.077 148.040 74.720 220.242 57.873 - 45,108 22A70 70 MAE& Med Uniaees8le Taal Taal Taal • Total County AdininitballW1 TPA 70% 100% 00% 30% 100% 70% Seleries.toaevey.Beled.6 Oake..ape&Sernkn 8370O 151,073.50 103.83247 74.725.0 48.208.44 - 45.10550 15.728.87 437.14.0E 700 Ota - 11176$ 10% 10% MY 10% la Steamens. _s.tatr ay,a .d - - crIe s 25201 21.567.5E 14,801.4 520142.0 2240.05 258.951.33 Into,. .rrvIces 2016 2016 20% 3016 30% SYes.lapevily.Berates.&Ofiw 0.pp et Sens 0013 13.335 20.000 - 72.044 59 11.575N- 4. 4 19069 • Total Clerk of the Board - 40% Siaits.ta0erity.Baa6%,8 0Sae Supp alSevioes - - Other-True-Up(One-time charge) 57301 57.20100 TOTAL 54200 211177 MBAO 79726 2 o,,242 K24 - atr /7,576 82k272 TO 11,575 - 4.14 14,669 Exclusions Catch Adtdest— BASIS.linter al Araea s,Rskgeaeloravrrees p Res OM Total % 6N,10 Toll Bade 343 75 11 OS PW 36 IS 1 0 13.5% 57.5% $aN Wade E 3 I M 233% 10,30 ERSR - - - 0 0.016 - Total Excluded Costs 42 22 2 66 15.30% 57a56 Personnel-IL BASIS-Ad En6byees 21013 %ot Errol 250,561 9% 43.0 15.09% 30.0117.83 sued Wade 11.34 3.91% 15.111n BUR 00 227% 5.50.0 Taal Exduded 81.74 2115% 55009.31 Tnaaq Ion Up l Onekne dtge per JE 150 dated 1225R31 571111 Tole!Excluded 57201 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. 001-250-000 8.150 Treasurer's Office Breakdown 2025 Cost Allocation-2023 Amals TOTAL 122111ECT SECT Usilfeurlle Trauma Wain Do its pet Taal Woof laaefa Met Total Salary Hafts Met total Treasurer-Soap Stone 132,30525 41267.71 1129439 53,16210 61301.57 17.E131 79,74115 Deputy Truer Tomas 66,04675 9,637.03 3,372.72 13,209.75 38,5014 14,29016 52.639-00 Deputy TlauRt Sabin 77,5553E 12.04795 3.46323 15,511.19 18,191E 13252-90 62.044.75 0AccOmearnane 06Meer Katie 76,15321 3492260 15,755.07 54207.67 16,69111 6,7E-03 23,44614 Aat/bweemenl 016cer Dab 67,224.78 32,53059 E,52676 47,05715 13,94166 6,22575 20,167.43 Revenue Foreclosure Clark Meseta(portion to fund 150 37.76465 21.615-56 12,372.62 33,911119 2.40173 1,37474 177E47 Tad 159,653E 11415334 49.71633 - 366474E 61E7.71 1.129439 - 53.162.10 11166601 60,35027 - 31201E-91 Tool Other Expense 112,71737 - 112,31737 112.31137 400.00 400.00 188 oq to aobnoe to Cy2 200,72052 - 192A00 1,47232 20,720.52 Taal he to GL 593,09107 11475174 49,720.39 - 164174E 61515.71 13,96691 112.31737 E519199 311,6660E 60,35617 400.00 242.11594 T asooart Of7A Meal 151( Revenue 6aMoue Clark Welk 16,60040 10.6E647 6.093.9E 16,74036 - 1.1629E 672,E 1,500E Other Epaee E,615.80 106151D 10215J0 Soltryeq to balance to G2 s,115.18 363-411 4,75200 5,1E.10 34EI211 14646t1 6.063.9E - 147i.9f - ESA 1136726 15791.E 2.13234 67710 - 1.16001 Taal 14,61 1193 Roads 610 0 6,8Ea 21-404 Sent Waste VS 0 9,67 501 ERMR 273 0 3,0E 19.2E The aa}e et.Rlras svnrbkgtowith 04516a1or prepayments.Jude is aware of the adjustment_ 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 $7,902,771 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 3 1 4 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 BARSII Type of Service Dept. Dept. 2023 Salaries Benefits Other 51531 Internal Legal Services- Advice 096 40% 20.00% 90,835.19 27,830.99 5,112.05 123,778.23 51535 Internal Legal Services- Claims and Litigation 90% 40% 65.00% 295,214.36 90,450.72 16,614.17 402,279.26 External Legal Services- 51541 Advice 5% 3`i 4.00% 1,36253 417.46 76.68 1,856.67 51545 External Legal Services- Claims and Litigation 0% 10% 5.00% 5,67720 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 79.88 1,934.04 56320 Coroner 5% 2% 3.50% 794.81 24352 44.73 1,083.06 (Totals 100% 100% 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 - - 0 0.00% Total Excluded Costs 42 22 2 66 15.38% 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 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 2025 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 County Administrator Date