HomeMy WebLinkAboutPublic Health Dept Cost Allocation PlanKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 20 17-OS2
A Resolution adopting the Kittitas County Public Health Department 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 Health Department needs to adopt a Simplified .Indirect Cost
Allocation PLan, and;
WHEREAS, the County Auditor has reviewed the Simplified Indirect Cost Allocation Plan
and determined the Public Health Department's Indirect Cost Rate to be 31.01%, based on the
distribution base of direct salaries & wages of each division/program, and;
WHEREAS, the County Auditor has approved the Indirect Cost Rate of 29.50%; a slight
increase from the actual calculation to allow for a margin of error, and
WHEREAS, the attached documentation shows the calculation of the Indirect Cost Plan for the
Kittitas County Public Health Department 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 Public Health Department at 29.50%, 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 21 st day of March, 2017
BOARD OF COUNTY COMMISSIONERS
A UNTY, WASHINGTON
Vi oe-Chalrm an
tJ~~~~,
Commissioner
_ ardIDeputy t Ier f the Board
KITTITAS COUNTY
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 are to
establish cost allocations or billings starting January 1, 2017 are allowable in
accordance with the requirements of the Part; 2 CFR Part 200, "Uniform Administration
Requirements, Cost Principles and Audit Requirements for Federal Awards" and the
Federal award(s) to which they apply. 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
Federal awards 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.
I declare that the foregoing is true and correct.
Governmental Unit: Kittitas Cdunty Cen t ra l Serv ices
Signature : -t1l~/lJAQ"ff--\:f-U V~~Cf-f1r-"-~
/
Name of Official: Jerald V. Pettit
Title: Ki ttitas Cou nty A ud it o r
Date of Execution: January 1! 2017
The 2017 rate approved is 11.25%
NARRATIVE
Kittitas County Public Health Department
Simplified Indirect Cost Allocation Plan
For the Year Ended December 31, 2015
In order for the Kittitas County Public Health Department (KCPHD) to comply with federal
regulations in the Uniform Grant Guidance, a simplified Indirect Cost Allocation Plan is adopted
to be able to bill indirect costs to grants.
KCPHD's financial data from 2015 is used to formulate the 2017 Indirect Cost Allocation Plan.
The distribution base on which the indirect rate will be allocated is the direct salaries charged to
department's programs.
The department's costs are divided into two categories: administration costs and direct program
costs . Within the category of administration costs, only expenses incurred for common or joint
purposes and in support of all programs are considered indirect costs. The costs coded to
individual programs are considered direct costs.
DEFINITIONS
• All Other Direct Costs -the amount remaining from total costs less unallowable costs,
indirect costs, and direct salaries.
• Direct Costs -costs that can be identified specifically with a particular final cost
objective such as a particular award, project, service or other direct activity of an
organization.
• Direct Cost Base -the 2015 fiscal year salaries for each program within the public health
department.
• Exclu sions -costs that are passed through or sub-granted to others are considered to be
excludable costs. Some salaries that were charged to administration are not included in
the indirect costs. Also, the portion ofthe department's supplies and services and charges
expenses that were determined to not be directly associated with administration duties
were excluded.
• Indirect Cost Allocation Plan -the documentation identifying, accumulating, and
developing rates based on the allowable costs of the public health administrative division.
These costs may be allocated to the individual programs and billed to the program grants.
• Indirect Cost Rate - a device for determining in a reasonable manner the proportion of
indirect costs each program should bear. It is the ratio of the indirect costs to a direct cost
base.
• Indirect Costs -those costs incurred for a common objective that benefits more than one
grant program or project. Such costs are not readily assignable to the cost objective
specifically benefitted.
• Uniform Grant Guidance -United States Office of Management & Budget document
establishing principles and standards for determining costs for Federal awards carried out
through grants, cost reimbursement contracts, and other agreements with governmental
units.
• Total Costs -the 2015 fiscal year financial data.
• Unallowable Costs -certain costs specifically unallowable under the general and special
award conditions or agency instructions. These costs are defined by the Uniform Grant
Guidance.
INDIRECT FUNCTIONS
At KCPHD, the indirect functions are those administrative tasks completed and the costs
incurred to support all divisions of the department. Administration division costs for the fiscal
year 2015 totaled $368 ,179.03 . Some of the costs included in this total are: the salaries for
administrative staff time; the purchase of office supplies , operating supplies, minor office
equipment; fees for professional services, telephone service, postage, travel, advertising, and
other such expenses that are necessary to support the multiple programs within the department.
Excludable costs that are a part of the Administrative division's totals include salaries and
benefits that were charged to the division but are not included in the indirect rate calculation
because they are not positions that were determined to be consistently engaged in full-time work
benefiting all programs . This exclusion includes 3 percent of the Public Health Administrator
and 2 percent ofthe Fiscal Analyst's time. This percentage was found on the actual costs charged
to the Developmental Disabilities program by the Administrator and Fiscal Analyst during 2015
compared to their total, respective, annual salary. Costs were also excluded from the calculation
based on the assumption that only 17.54 percent of the total costs charged to the division for
supplies, and services and charges would be used by the positions supported by the indirect rate.
This percentage was found by dividing the total number of budgeted FTE for 2015 by the
number of FTE supported by the indirect rate.
Excludable costs included in the Administrative division's totals included:
Salaries
Benefits
Supplies
Servi-ces and Charges
Total Excludable Costs
$12,760.22
$5,348.73
$3,503.46
.$33,522 .36
$55,134.77
Unallowable costs included in the Administrative division's total include capital lease
expenditures and central services billings from the county.
Unallowable costs included in the Administrative division's totals included:
Capital Leases
Central Services Billings
Total Unallowable Costs
$3,127.08
$96,07 6.79
$99,203.87
A summary of the department's indirect costs are as follows:
Total Administrative Division Costs
Less: Total Excludable Costs
Less: Total Unallowable Costs
Total Indirect Costs .
DIVISIONS WITH DIRECT EXPENSES
$368,179.03
($55,134.77)
($99,203.87)
$213,840.39
In 2015, KCPHD had 27 active programs with total expenditures of$I,381,541.08. Of that
amount, $16,322.27 was related to excludable costs, which were passed through to Community
Health of Central Washington for their professional services in the Children and Youth with
Special Health Care Needs program and to the Kittitas County Community Network for their
professional service in the Tobacco Prevention grant. $10,526.54 was related to an unallowable
cost because it was used the mobile air monitors a capital expenditure for the Mobile Air
Monitoring grant.
Direct costs included $689,537.79 related to salaries. The final $665,154.48 was considered to be
allowable direct costs. These allowable costs include, but are no limited to:
• Operating supplies that were necessary to meet the deliverables of the contracts;
• Professional services as prescribed by OMB Uniform Grant Guidance, page 110,
§200.459. These services were provided by individuals that possess skills not available
within the department and the services were necessary to carry out the scope of the
contract;
• Food that was purchased for a meeting or conference where the primary purpose is the
dissemination of technical information (OMB Uniform Grant Guidance, §200.432);
• Advertising communicating specific activities or accomplishments as part of the outreach
effort for grant deliverables (OMB Uniform Grant Guidance, §200.421);
• Equipment purchases that did not meet the county's threshold of a $5,000 minimum to be
considered capital equipment.
RATE RECOMMENDATION
In order to account for a margin of error in the calculation of the department's indirect cost rate,
it is recommended by the department's Fiscal Analyst to adopt a rate of29.50%. This
recommendation would increase the 2017 rate 0.50% over the previous fiscal year's rate.
l_
IIidiras CowIty; PubliC' He'aftb IleparttII.eIIt Illdire1:t Cost AlT.acation PfaD
Based 111\ m!5 financiat Data
Direct Costs
Total Costs Exclusions Unallowable Salaries Other Direct Costs Indirect Costs 121 (3)
Direct Services/Programs
Assessment $88,082.72 $45,454.32 $42,628.40
Public Information Officer $9,132.68 $4,992.25 $4,140.43
Health Promotions Administration $37,809.83 $21,220.97 $16,588.86
Maternal Child Health Block Grant $49,142.62 14,072.72 $19,736.45 $15,333.45
Oral Health $12,800.60 $6,535.04 $6,265.56
Clinic Services (Adult, Oversees, Children) $43,020.62 $18,037.99 $24,982.63
In Person Assister (Health Benefit Exchange) $22,143.33 $11,395 .14 $10,748.19
Immunizations $9,933.20 $5,549.23 $4,383.97
Tuberculosis $8,616.43 $4,531.34 $4,085.09 I
HIV/AIDS $25,918.09 $14,049.12 $11,868.97
Communicable Disease $71,751.07 $40,195.31 $31,555.76
Tobacco Prevention $12,870.21 2,249.55 $5,757.97 $4,862.69
Chronic Disease $43,529.28 $23,981.36 $19,547.92
PIO Emergency $685.91 $384.93 $300.98
Bioterrorism $81,711.51 10,526.54 $30.097.65 $41,087.32
Overdose Prevention $4,064.93 $1,175.29 $2,889.64
Medicaid Administrative Match $4,441.02 $2,530.39 $1,910.63
Community Health Administration $176,454.20 $84,331.03 $92,123.17
Water $134,882.59 $73,893.49 $60,989.10
Solid Waste $89,501.62 $41,961.56 $47,540.06
On-Site Sewage $72,370.24 $39,827.27 $32,542.97
Zoonotics $3,160.75 $1,653.85 $1,5 06 .90
Food Safety $74,677.11 $39,173.38 $35,503.73
Living Environment $47,791.53 $23,153.09 $24,638.44
Food Education/Food Worker Cards $248.25 $138.43 $109.82
Environmental Health Administration $243,325.10 $122,645.20 $120,679.90
Vital Records $13.475.64 $7.135.74 $6,339.90
Subtotal $1,381,541.08 $16,322.27 $10,526.54 $689,537.79 $665,154.48 $0.00
Indirect Costs of Division
Administration Salaries $163,419.83 $12,760.22 $150,659.61
Administration Benefits $58,762.20 $5,348.73 $53,413.47
Supplies $4,358.90 $3,503.46 $855.44
Services & Charges $42,434.23 $33,522.36 $8,911.87
Capital Outlay $3,127.08 3,127.08 $0.00
Central Services of the Enbty (1) $96.076.79 $96..016.79 SO.OO
Subtotal $368,179~03 $55,134.77 $99,203.87 $0.00 $0.00 $213,840.39 I
TOTAL $1,749.720.11 $71,457.04 $109.730.41 $689,537.79 $665,154.48 $213,840.39
1. This represents the amount of internal services allocated to the department via the entity-wide central service cost allocation plan.
2. This column represents amounts that are passed through to other entities and amounts that are more directly related to program areas and are not included in the indirect rate
3. This column represents costs not allowed by Uniform Grant Guidance (capital expenditures, legal expenditures and civic organization membership)
Public Health Department Indirect Cost Rate:
Indirect Costs
Direct Salaries
$213.840.39
$689.537.79
3.UIt.%
Public Health Department Admin FTE Rate:
2015 Budgeted 17.10 17.!i4"A;
Admin FTE 3.00
Kittitas County Public Health Dept.
Pub:'c Hsalth Administrator
Robin Read
CP 5
?J.D ,).L\ le t{ ~.()
" ,
omm
CH Specia list I
Julia Karns
CP 2
EH S I;ce ~,:;sQ :
Holly Myers
CP 3
EH Spec ia l,st H
Hoily Duncan
CP 3
EH Soeca "s; i
Fiske Firebaugh
CP 3
EH S~ec~a L ~s t !I
Melissa Schumaier
CP 3
EH S;:,e c'al,st it
Tristen Lamb
CP 3
EH S;:ec ·~c;!i s: Ii
Erin M'Jore
CP 3
HP SupelVisor
Kasey Knutson
CP 2
HP S pecia list 1
Amy Kocher
CP 2
HP Specialist 1
Zach Vavricka
CP 2
Administration
Adrr i ~i sirative Supervisor
Candi Blackford
CP 6
Public Health TechniCian
Lisa Morin
CP2
Public Health Technician
Hollie Casey
CP 2
1·z..
Other
Fiscai Analyst
Kaitlyn Reddick
CP 6
Health Officer
Dr. Mark Larson
CP6
t,ssessrre~t Coor.j ;~ator 1
flmy Flli!er
CP 3
\1. (0 tt>tet ( -F1E-