Res-2020-058 Cost Allocation Plan

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Non-Departmental This department's expense for201B is $4,280,464. lncluded costs from this department include payments for the state auditor and dues for a total of $94,957. The 2018 state auditor costs were $70,432. 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 $24,526. Prosecutor-Civil Division The Civil Division of the Prosecutors office performs work for the Central Services Departments. The 2018 total expenditures for the Civil Division were $700,204. This division had excludable costs of $135,352 for special legal services, special prosecutors and capital lease payments. The included costs were $564,852. The calculation of all prosecutor requests for legal seruices through CAMAS is used to allocate the amount of time spent on the Central Services departments. The percentage of the usage is multiplied by the included costs to determine the amount to be applied to the indirect rate. At the time this report was prepared the data was unavailable. 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 3'l ,2018, was $94,952,789 of which 61.21o/o was for County funds and 38.79% was for the Special Purpose districts. The total expenses for 2018 were $689,841, plus depreciation of $2,230 for a total of $692,070. The excludable expenses were $260,139. There are $4,050 unallowable costs for leases and capitalized equipment. The total amount of allowable included costs for the Treasurer is $427,881. Computer Replacement The total 2018 computer replacement expenses were $84,481 of this amount $16,982 was the amount of direct purchases for Human Resource, Treasurer and lnformation 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, lnformation Technology, Communications, and Human Resources had indirect costs of $1,841,253. With the other indirect costs from other departments totaling $644,152 the total county indirect costs are $2,485,405. 7