HomeMy WebLinkAbout2015 Cost Allocation Resolution (2)KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2017-
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 31, 2015
WHEREAS, Kittitas County receives Federal Grant Dollars, and
WHEREAS, according to the United States Office of Management & Budget, 2 CFR Part
200, Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal
Awards (Uniform Guidance), Kittitas County needs to adopt a Central Services Simplified Indirect
Cost Allocation Plan, and;
WHEREAS, the County Auditor has determined the Indirect Cost Rate to be 12.60%, based
on the distribution base of direct salaries & wages of each department/fund, and;
WHEREAS, the County Auditor has certified the Indirect Cost Rate of 11.25%; a reduction
from the actual calculation to allow for a margin of error, and
WHEREAS, the attached documentation shows the calculations of the Indirect Cost Plan for
Kittitas County as per the requirements for 2 CFR Part 200, Uniform Administration Requirements,
Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance).
NOW, THEREFORE BE IT RESOLVED that the Board of County Commissioners adopts
the Indirect Cost Rate for Kittitas County at 11.25%, based on the distribution base of direct salaries
& wages, for federal grant reimbursement as certified by the County Auditor, effective January 1,
2017.
ADOPTED this 21St day of March, 2017.
ATTEST
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Chairman
Vice -Chairman
Commissioner
Clerk of the Board/Deputy Clerk of the Board
CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best
of my knowledge and belief:
(1) All costs included in this proposal for the period ended December 31, 2015 to establish cost
allocations or billings starting January 1, 2017 are allowable in accordance with the
requirements of the Federal award(s) to which they apply and the provisions of this Part 2 CFR
Part 200, Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal
Awards. Unallowable costs have been adjusted for in allocating costs as indicated in the cost
allocation plan.
(2) All costs included in this proposal are properly allocable to Federal awards on the basis of a
beneficial or causal relationship between the expenses incurred and the agreements to which they
are allocated in accordance with applicable requirements. Further, the same costs that have been
treated as indirect costs have not been claimed as direct costs. Similar types of costs have been
accounted for consistently and the Federal government will be notified of any accounting
changes that would affect the predetermined rate.
I declare that the foregoing is true and correct.
Governmental Unit: Kittitas County — Public Health Department
Signature: 9, a, q)
rVWW t/ f /VV
Name of Official: Jerald V. Pettit
Title: Kittitas County Auditor
Date of Execution: January 1, 2017
The 2017 Indirect Cost Rate is approved at 29.5% and the plan is based upon the 2015 actual
data and completed review 3-1-2017.
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Kittitas County
Central Services
Simplified Indirect Cost Allocation Plan
For Year Ended December 31, 2015
NARRATIVE
In order for the county to comply with federal regulations, 2 CFR Part 200, Uniform
Administration Requirements, Cost Principles and Audit Requirements for Federal Awards
(Uniform Guidance); Kittitas County has to adopt a simplified Central Services Indirect Cost
Allocation Plan.
This Central Services indirect cost allocation plan is for accounting, information
technology, communications, and human resources which provide departments centralized
services. This is a process whereby these central services costs can be identified and assigned
to benefitted activities on a reasonable and consistent basis. This central service cost allocation
plan provides that process.
Each county department/fund is listed showing the total 2015 actual expenses and 2015
direct salaries and wages. The distribution base is the direct salaries & wages of each
department/fund.
The departments are divided into 2 categories: Indirect Functions that Provide Services
to the Service Providing Units and Departments that Provide Direct Services to the Citizens of
the County. The Indirect functions are departments that provide Central Services to each
county Department. The other Departments provide services directly to the citizens. Those
departments may have some indirect costs. The explanation of each of these services is listed
below.
DEFINITIONS
Additional Costs — Additional expenses not accounted for at the department level; including
depreciation.
All Other Direct Costs — the amount remaining from total costs less additional expenses,
unallowable costs, indirect costs and direct salaries & wages.
Capitalized Assets — Purchases of Asset that has a value $5,000 or above and has a life longer
than one year. These assets are depreciated. The Capitalized Asset is removed as an
unallowable cost.
Central Services — services that are provided to the organization, the customers of the Central
Services are the internal departments, which include Auditor Accounting, Information
Technology, Communications, and Human Resource.
Central Service Cost allocation plan — means the documentation identifying, accumulating, and
allocating or developing rates based on the allowable costs of services provided by a
governmental unit on a centralized basis to its departments and agencies. The costs of these
services may be allocated or billed to users.
Department — all County Departments and/or County Funds.
Depreciation — Allocating the costs of a Capitalized Asset to periods benefiting the assets use.
Direct Salaries -& Wages - the 2015 fiscal year end salaries & wages for each department
Excluded Costs - Certain items of cost are classified by Uniform Guidance as extraordinary or
distorting expenditures and are excluded from the computation of the indirect cost rate i.e.
capitalized equipment.
Indirect Costs — costs incurred for a common or joint purpose benefiting more than one cost
objective
Indirect Cost Rate — a devise for determining in a reasonable manner the proportion of indirect
costs each program should bear. It is the ratio of the indirect coast to a direct cost base.
Sura Department — additional breakdown of a department expenses for accounting purposes
Total Costs — the 2015 fiscal year end actual expenses
Unallowable Costs — Certain items of cost are classified by Uniform Guidance as unallowable,
which means that federal funds cannot be used for those items of cost. For indirect cost
rate calculation; however, these unallowed costs are included in the base along with the direct
costs. Some examples for unallowed costs are: Governance, promotional advertising,
entertainment, and fines & penalties.
Uniform Guidance — United States Office of Management & Budget, 2CFR Part 200, Uniform
Administration Requirements, Cost Principles and Audit Requirements for Federal Awards
establishing principles and standards for determining costs for Federal awards carried out
through grants, cost reimbursement contracts, and other agreements with governmental units.
FINANCIAL INFORMATION
Accounting
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Revenues are
recognized as soon as they are both measurable and available. Revenues are considered to be
available when they are collectible within the current period or soon enough thereafter to pay
liabilities of the current period.
Audited Data
Kittitas County is audited annually by the State Auditor's office. The audits consist of
Financial and Single Audit and the Accountability Audit. The Financial and Single Audit was
issued on September 29, 2016, Report #1017601. The report stated:
We issued an unmodified opinion on the fair presentation of the financial statements of
the governmental activities, the business -type activities, each major fund and the
aggregate remaining fund information in accordance with accounting principles generally
accepted in the United States of America (GAAP).
Internal Control over Financial Reporting:
io Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over financial reporting that we consider to be significant
deficiencies.
Material Weaknesses: We identified no deficiencies that we consider to be
material weaknesses.
We noted no instances of noncompliance that were material to the financial statements
of the County.
K
Federal Awards Internal Control over Major Programs:
■ Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over major federal programs that we consider to be significant
deficiencies.
■ Material Weaknesses: We identified no deficiencies that we consider to be material
weaknesses.
We issued an unmodified opinion on the County's compliance with requirements applicable
to its major federal program.
We reported no findings that are required to be disclosed in accordance with 2 CFR
200.516(a).
Depreciation
Capital assets, which includes property, plant, equipment, and infrastructure assets,
(e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental
or business -type columns in the government -wide financial statements. Capital assets are
defined by the county as assets with an initial, individual cost of more than $5,000 and an
estimated useful life in excess of one year. Such assets are recorded at historical cost or
estimated historical cost if purchased or constructed. Donated capital assets are recorded at
estimated fair market value at the date of donation. Kittitas County has elected to use the
modified approach to account for the infrastructure account; Gravel Roads, which eliminates the
need to report depreciation expense.
Computer Software is reported as Intangible Assets with a capitalization limit of $5,000
and is not depreciated.
Capital Leases are defined as long term debt to the county. The asset is tracked but
there is not value placed in the Capital Assets. Capital Leases are determined by one of the
following four criteria; 1) The lease transfers ownership of the property to the lessee by, or at,
the end of the lease term; 2) The lease contains an option to purchase the leased property at a
bargain price; 3) The lease is equal to or greater than 75% of the estimated economic life of the
leased property; 4) The present value of rental and other minimum lease payments, excluding
that portion representing executory costs to be paid by the lessor, equals or exceeds 90% of
the fair value of the lease property.
The cost of normal maintenance and repairs that do not add to the value of the asset or
materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of the capital assets of business -
type activities is included as part of the capitalized value of the assets constructed.
Property, plant, and equipment of the primary government are depreciated using the
straight line method over the following estimated useful lives:
Assets Years
-Buildings & Improvements 5-60
-Improvements other than Buildings 5-50
K
-Machinery & Equipment 3-20
Roads, Guardrails & Traffic Si nals 20
Bridges 51
Time and Attendance
Kittitas County uses an electronic time and attendance system to track employee's time.
Employees who allocate their time are required to post their time by project or by project time
distribution. This allows the time costs to be charged to the specific project.
Travel Reimbursements
Kittitas County's travel policy for 2015 followed the Federal Guidelines for employee
reimbursement of travel costs. Kittitas County uses the High -Low cost of travel reimbursement.
Reimbursement for Expenses
You must use the Kittitas County Claim for
Expense Form to ask for reimbursement of
expense. This form is on CAMAS.
Meals are reimbursed as follows:
You must he traveling away from home
overnight to receive meal reimbursement (IES
requirement)
Breakfast J_%00 - $11.00*
Lunch $12.00 - $16.00*
Dinner $26.00 - $33.00*
Incidentals $ 5.g0 - $ 5.00*
TOTAL $52.00 - $65.00*
*High Cost area established King County
Mileage Reimbursement
Mileage Rate is 57.5 cents per mile for the use of
your personal vehicle.
INDIRECT FUNCTIONS
Auditor — Accounting
The Accounting Division is responsible for the Budgeting, Auditing and Accounting for
the county. The total Auditor's Accounting Division 2015 actual expenses were $411,741. The
accounting division audits the vouchers and payrolls and processes the warrants for the junior
taxing districts. The allocation for the amount of time the accounting division spends on the
other districts is 4.36% of the total hours. The amount of salaries, benefits and supplies
allocated, $395,691; as an indirect cost is 95.64%. All other operating expenses were allocated
at 100% with the exception of penalties and fines which are not allowed. The amounts of
excludable and unallowable costs are $15,722 which includes salaries reimbursed by other
funding sources.
Total Expenditures $411,741
Less: Excludable Cost (District 4.36%) -16,049
Total Indirect Costs $395,692
0
Information Technology Services
Information Technology is responsible to maintain the county computer equipment and
software for all departments. Total 2015 actual expenses for Information Technology were
$868,528 plus depreciation of $33,663 for total expenses of $902,192. Of the total expenses
$46,717 are excluded costs and $3,283 are unallowable costs.
Total Expenditure $868,528
Plus Depreciation 33,663
Less Excluded Costs -106,662
Less Unallowable Costs -3,283
Total Indirect Costs $792,247
These excluded/unallowable costs include the following:
Capital Outlay 59,945
Capital Lease and interest 46,717
Total Excludable/Unallowable Costs $106,662
Communications
The Communications Department is responsible for the County's postage machine; the
county's phone system and the copier, which is located in the auditor's office. Total 2015 actual
expenses for Communications were $96,395, plus depreciation of $2,876 and of the expenses
$84,508 are excludable costs. These excludable costs include the following:
Total Expenditures $96,395
Plus Depreciation 2,876
Less Excludable Costs -84,508
Total Indirect Costs $14,763
These excluded/unallowable costs include the following:
Supplies purchase for copier $ 571
Telephone courtesy phones 139
Postage — billed direct 75,000
Equipment Maintenance for copier 659
Lease on Postage Machine 8,138
Total Excludable Costs $84,508
Human Resource
The Human Resource Department administers various programs involving recruitment,
compensation, benefits, collective bargaining, and personnel policy. The 2015 actual expenses
are $173,366. The Human Resource is responsible for Civil Service and these costs are
excludable as they only represent the Sheriff's office which is considered 15% of Salaries and
Benefits, and other operating expenses for a total of $37,155 excludable costs. Items that affect
the entire employee base are presented at 100%.
Total Expenditures
Less Excludable Costs
Total Indirect Costs
5
$173,366
-37,155
$136,211
DEPARTMENTS THAT PROVIDE DIRECT SERVICES
Auditor- Administration
The Auditor is responsible for 5 sub -departments; Accounting, Recording, Vehicle
Licensing; Elections and Voter Registration. There are 13 employees in the office. During 2015
the accounting staff had 5 full time employees. The total paid hours for the accounting staff was
10,982 out of 29,419 or 37.33%, the accounting staff salaries were $263,715 out of $595,792 or
44.26%; the average of both is 40.80%. The expenses were distributed by the 40.80% except
for the costs related to other divisions within the office. The total Auditor's Administration 2015
expenses are $122,339. The amount for the indirect allowable costs is $49,874.
Facilities Maintenance — Motor pool
The facilities maintenance expenses for the motor pool was $10,656. The total mileage
used by each employee was divided by the total miles used for all pool cars. The 2015 amount
of indirect usage for Auditor's Accounting, Human Resource, Information Technology and a
percentage of County Treasurer is $2,566. County Auditor Administration and Facilities
Maintenance did not have vehicle usage that would be included.
Department
Percent of
Allocation usage
Amount
Auditor's Accounting
total Usage
100
Total costs x Percentage
Accounting Manager
74.00
100
of Usage x Allocation
Human Resource
916.40
100
Usage
Auditor Accounting
3.07%
100%
327
Information Technology
14.00%
100%
1,492
County Treasurer
1.89%
100%
202
Human Resource
5.11%
100%
545
Total Motor Pool Costs
TOTAL
2,566
Facilities Maintenance
The facilities maintenance expenses for the Courthouse were $385,142; plus $615,393
for depreciation of capitalized expenses for a total of $1,000,536 costs. There were $29,443
excludable costs as these were billable cost to other departments, i.e. Solid Waste. There were
$2,430 of Unallowable costs for penalties. The total allowable costs are $968,662. The
allowable costs were divided by the square footage of the building. The building square footage
is 73,707. The total expenses divided by the square footage equals $13.14 per square foot.
The allowable indirect costs for the Facilities Maintenance total $69,579. The following is the
breakdown.
Room
Square Footage
% allowed
Amount
Auditor's Accounting
345.00
100
$ 4,534
Accounting Manager
74.00
100
972
Human Resource
916.40
100
12,043
Treasurer's Office
1,892.84
60
15,042
County Auditor
152.10
44
885
Information Services
2,668.00
100
35,063
Mail Room
79.05
100
1,038
TOTAL
$69,579
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Non -Departmental
This department's expense for 2015 is $2,227,473. The indirect cost from this
department is for the state auditor, retrospective rating and dues. The state auditor costs for
2015 were $75,274. 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 $18,712.
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, 2015, was $112,966,190 of which 40.67%
was for County funds and 59.33% was for the Special Purpose districts. The total expenses for
2015 were $528,393, plus depreciation of $2,973 for a total of $531,667. The excludable
expenses were calculated at the 59.33% or $313,594. There are $2,789 unallowable costs for
leases and capitalized equipment. The total amount of allowable indirect costs for the Treasurer
is $215,285.
Computer Replacement
The total 2015 computer replacement expenses were $47,203 of this amount $20,676
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 $1,338,913. With the other
indirect costs from other departments totaling $541,524 the total county indirect costs are
$1,880,438.
The County elects to use the simplified method for the rate computation based upon
salaries. The total County indirect costs divided by direct wages. The wages paid in 2015 were
$14,921,380.
7
Indirect Cost Rate Computation:
Indirect Costs divided by $ 1,880,438 Indirect Cost Rate =12.60%
Direct Salaries & Wages $14,921,380 Adopted Rate = 11.25%
Notes: Apply this rate to allowable salaries and wages
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