2017 for 2019 Resolution to adopt Central Services Cost Allocation

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Non -Departmental This department's expense for 2017 is $1,679,833. Included costs from this department include payments for the state auditor and dues for a total of $107,019. The 2017 state auditor costs were $74,996. The audit was for the Single and Financial Audit and the Accountability Audit. The dues that affect all departments; WSAC, WACO, NACO and state purchasing are $32,023. Prosecutor-Civil Division The Civil Division of the Prosecutors office performs work for the Central Services Departments. The 2017 total expenditures for the Civil Division were $691,033. This division had excludable costs of $158,638 for special legal services, special prosecutors and capital lease payments. The included costs were $532,395. The calculation of all prosecutor requests for legal services was 128,471 minutes with 10,858 of those minutes for the Central Services departments. The percentage of the usage was multiplied by the included costs to determine the amount to be applied to the indirect rate equaling to $44,996. Usage Cost Allocation: Minutes Total Minutes Usage% Usage Cost Allocation: Auditor 160.00 128,471 0.12% 663 Human Resources 4,363.00 128,471 3.40% 18,081 Information Technology 1,375.00 128,471 1.07% 5,698 Treasurer 4,960.00 128,471 3.86% 20,555 10,858.00 8.45% 44,996 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, 2017, was $99,078,573 of which 58.54% was for County funds and 41.46% was for the Special Purpose districts. The total expenses for 2017 were $643,296, plus depreciation of $2,230 for a total of $645,525. The excludable expenses were $262,990. There are $3,377 unallowable costs for leases and capitalized equipment. The total amount of allowable included costs for the Treasurer is $379,159. Computer Replacement The total 2017 computer replacement expenses were $114,992 of this amount $15,534 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 7