2018 Central Services Plan Resolution

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Non -Departmental This department's expense for 2016 is $1,138,186. The indirect cost from this department is for the state auditor, retrospective rating and dues. The state auditor costs for 2016 were $67,699. The audit was for the Single and Financial Audit and the Accountability Audit. The retrospective rating is for additional premiums that are due to the Department of Labor & Industries for claim expenses above the plan choice. The dues that affect all departments, WSAC, WACO, NACO and state purchasing are also allocated as an indirect expense. The total amounts of indirect costs are $175,739 Treasurer The County Treasurer is responsible for the collection of the taxes, receipting of all money from all departments/funds, investments and the redemption of all county warrants. The amount of cash and investments on hand as of December 31, 2016, was $121,054,146 of which 48.57% was for County funds and 51.43% was for the Special Purpose districts. The total expenses for 2016 were $604,994, plus depreciation of $2,973 for a total of $607,967. The excludable expenses were calculated at the 51.43% or $312,761. There are $3,738 unallowable costs for leases and capitalized equipment. The total amount of allowable indirect costs for the Treasurer is $291,468. Computer Replacement The total 2016 computer replacement expenses were $86,453 of this amount $28,189 was the amount of direct purchases for Human Resource, Treasurer and Information Technology. GENERAL COSTS OF GOVERNMENT Under Paragraph 200.444 of Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal Awards the general costs of government are unallowable. The following unallowable costs include: • Salaries and expenses of the Board of County Commissioners, • Cost of the judicial branch of government • Cost of prosecutorial activities unless treated as a direct cost to a specific program if authorized by statues or regulation ■ Cost of other general types of government services normally provided to the general public such as fire and police CENTRAL SERVICES INDIRECT COST CALCULATION The Central Services Departments; Auditor's Accounting, Information Technology, Communications, and Human Resources had indirect costs of $1,352,575. With the other indirect costs from other departments totaling $607,698 the total county indirect costs are $1,960,274. 7