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Home My WebLink AboutRes-2017-121 Cost Per DeputyKITTITAS COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION NO. 2017-I ~ { A Resolution adopting the Kittitas County Sheriff Cost per Deputy for the Budget Year 2017 WHEREAS, Kittitas County receives Federal Grant Dollars and bills other organizations, 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 Sheriff needs to adopt a rate for the Cost of a Dep uty , and; WHEREAS, the County Auditor has reviewed and approved the Cost Plan and determined the Kittitas County Sheriff Rate's to be in compliance , and WHEREAS, the attached documentation shows the calculation rate for the Cost per Deputy 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 rates as follows Regular hours non-federal $63.00 Regular hours federal $54.00 Overtime hours non-federal $94 .00 Overtime hours federal $82 .00 for the Cost per Deputy for Kittitas County Sheriff as certified by the County Auditor, effective January 1, 2017. ADOPTED this 1 st day of August, 2017 . OF COUNTY COMMISSIONERS I U,NTY , WASHINGTON V ice-hal ( ~/2flf5e-'- Commissioner 1 CERTIFICATE OF COST PER DEPUTY This is to certify that I have reviewed the cost per deputy plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal, dated January 1, 2017, to establish a billing rate for the cost per deputy for 2017 are allowable in accordance with the requirements of the Federal award(s) to which they apply and the provisions ofthis Part. Unallowable costs have been adjusted for in allocating costs as indicated in the cost 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 Adopted Budget and the 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 and the Federal Government will be notified of any accounting changes that would affect the pre-determined rate. I declare that the foregoing is true and correct. Governmental Unit: Kittitas County Sheriff Signature: __ ~~~~ __ ~~~~~ __ ___ Name of 0 Jerald V. Pettit .----- Title: Kittitas County Auditor _____ _ Date of Execution: _January 1,2017 _______ _ The 2017 Cost per Deputy Rate is approved based upon the 2017 adopted budget and completed review 6-08-2017. The rates approved are: Regular hours non-federal $63.00 Regular hours federal $54.00 Overtime hours non-federal $94.00 Overtime hours federal $82.00 2 2017 Cost of Deputy Allocable Vehicle Direct costs FINAL RATE FOR OFF-DUTY DEPUTY (OT IS 1.5 REG TIME): $ Total # Deputies & line vehicles Annual total admin/support salaries and $ 94 31 77 ,806 .23 3,565 .08 25 ,935.41 113,822.24 24 5,669 .18 64 ,770.62 450,197.45 317 ,849.72 Total Indirect Costs I $ 317,849.72 1: Storage units are used for storing speciality items, SRT, SAR, water rescue, command center, etc. not deputy items. Therefore , storage unit costs are not included in the off-duty officer rate calculation . FINAL FEDERAL RATE FOR DEPUTY (REG TIME) 'Man and $ Machine': Allocable Vehicle Direct costs 54 FINAL F.EO..ERAL RATE FOR DEPUTY (0 n S 1.5 REG TIME): $ Total # Deputies & line vehicles $ Total Indirect Costs I $ 82 31 77,806 .23 3,565 .08 25 ,935.41 113,822 ,24 245,669 .18 64 ,770.62 450,197 .45 1: Storage units are used for storing speciality items, SRT. SAR , water rescue. command center. etc, not line deputy items . Therefore, storage unit costs are not included in the off-duty officer rate calculation . ·2: OMS Super Circular 200 prohibits inclusion of costs that benefit the public at large , including the costs oflNote 2 : OMS Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the costs of officials . The Sheriffs salary is therefore not included here. elected officials . The Sheriffs salary is therefore not included here. 3: A mix of actual and estimated costs are used here, in th is initial calculation . In succeeding years , we will solely actuals to create this calculation . 4 : Assume 173.33 hours/month*12 months. Not account ing for hours of paid leave taken, as wages and are still paid while on leave. 3: A mix of actual and estimated costs are used here , in this initial calculation. In succeeding years, we will solely actuals to create this calculation . 4 : Assume 173.33 hours/month*12 months. Not accounting for hours of paid leave taken, as wages and .tlo'!n"fits are still paid while on leave. Note 5 : Indirect costs are DISALLOWED under Federal G :lSpreadsheetslAccountinglCost Allo cation (inclu des Excel & Word )lSheriffl20 17 COST OF A DEPUTY.xlsx 2017 Cost Per Deputy FINAL RATE FOR OFF-DUTY FINAL RATE FOR OFF-DUTY FINAL FEDERAL RATE FOR FINAL FEDERAL RATE FOR DEPUTY (REG TIME) 'Deputy $ 58 DEPUTY (OT IS 1.5 REG $ 87 DEPUTY (REG TIME) 'Deputy $ 50 DEPUTY (OT IS 1,6 REG $ 74 Only' TIME): Onll T1~El: Average of deputy regular $ 45.80 Total # Line vehicles I 30 Average of deputy regular $ 42.53 Total # Line vehicles 30 sala n e51hour: salaTieslhour: Total direct costs $ 450,197.45 Direct Coats Total direct costs $ 450,197.45 Direct Cctsts Total indirect costs $ 317,849.72 (A): Total cost to outfit a new $ 77,806 .23 Total indirect costs $ (A): Total cost to outfit a new $ 77,806.23 deputy (Yea~ 1)1 /disallowed) -deputy (Yea n 1.): Total direct & i ndirect (S): Total cost to outfit an Total d i rect & indlr.e ct (S): Total cost to outfit an costs/Deputy (31 FTEs $ 11.91 $ 3,565 ,08 costs/Deputy (31 FTEs funded $ 6.98 $ 3,565 .08 fu ndedtCi12 080 hrslv ~ existing deputy: @ 2.080 hrslvr\ existing deputy: (Al SI: Assume one backfilled (Al3): Assume one bac lifilled deputy hired per 3 years, total $ 25,935 .4 1 deputy hired per 3 years, Intal $ 25,935.41 I c ostlvear: costlvear. I (6'28): Total cost for (B'28): Total cost (or 113,822.24 1 operating remaining 28 operating remaining '28 experienced deputies/year $ 113,822.24 experienced de putle~ly ea r $ (cost of op/year, including (cost of oplyear, i ncludi ng training cost averaging _u . nn ;.... ",. training cost av'er.lgi ng -51, nnn w ;;",j; I<lttcomlSplllman Costs (85% $ 245,669 .18 Klttco.mlSplllman Costs (8~/. $ 245 ,669 .18 o f total contract cost o H otal etlritracLcostl 2016 Insurance (KCSP $ 64,770 .62 2016 Insurance (KCSO $ 64 ,770 .62 property & personnel liabilityl p roperty & pelSonnel lJ ablllty) Total direct costs $ 45Q ,1 97.45 Total d i rect c osts S 450197.45 ~ Indire ct'G oStS tndirect eosts ~D1SALLOWED, Annual total admin /support siiIff $ 317,849 .72 Annual total admin/support staff $ . salaries and wag:eS: salaries and wages : Total Indirect Costs $ 317,849.72 Total Indirect Costs $ - Nom 1: Storage units are used for storing speciality items , SRT , SAR , water rescue , CClmmand center, etc. Note 1: Storage units are used for storing speciality items , SRT. SAR , water rescue , command center, etc. not nol line deputy items . Therefore, storage unit costs are not included in the off-duty officer rate calculation . line deputy items. Therefore, storage unit costs are not included in the off-duty officer rate calculation , Note 2: OMS Super Circular 200 prohibits inclusion of costs that benefit the public at large , includ ing the costs Nom 2: OMS Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the costs of 01 elected officials . The Sheriffs salary is therefore not included here . elected officials. The Sheriffs salary is therefore not included here . Note 3: A mix of actual and estimated costs are used here , i n this initial calculation . In succeeding years, we Note 3: A mix of actual and estimated costs are used here, in this initial calculation . In succeeding years , we will Vim use solely actuals to create this calculation. use solely actuals to create this calculation , Note 4: Assume 173.33 hours/month*12 months. Not accounting for hours of paid leave taken, as wages and Note 4: Assume 173 .33 hours/mont h*12 months, Not accoun t ing for hours of paid leave taken , as wages and be nefilS are still paid while on leave. benefits are still paid while on leave . N o~ 5: Indirect costs are DISALLOWED under Federal grants: G:ISpreadsheetslAccounti nglCosl Allocation (i ncludes Excel & Word)ISheriffl2017 COST OF A DEPUTY xlsx 2017 Cost Per Deputy 2017 COST OF A DEPUTY -REGULAR TIME AND OVERTIME CALCULATIONS of AVERAGES PER STEPS Deputy Social Security L&I Retirement Unemployment Medical Premium Indirect Cost Allocation 2017 Current Rates 0.0765 x salary 0.9153 x hours 0.0523 x salary 0.002663 x salary 8.75 x hours 0.1125 x salary 01 01 17 no changes 2017 premium $ 1,517.20 NOTE 1: Longevity , fitness , and education stipends were not included , as they are not materia l to the final outcome . NOTE 2 : Medical benefits are allocated between total regular hours only , not included in aT too . Off-Duty Deputy Salaries and Benefits Average of Regular Hourly Salaries and Benefits: $ 45.80 Average of OT Salaries and Benefits: $ 55.11 Federal Deputy Salaries and Benefits Average of Regular Hourly Salaries and Benefits: $ 42.53 Average of OT Salaries and Benefits: $ 50.21 ---- G :\SpreadsheetslAccounting\Cost Allocation (includes Excel & Word)\Sheriff\2017 COST OF A DEPUTY.xlsx [ DiREcr-CQSLS_ALL0GA~~ TO DEPUTIES -1017 .~._ ... ~!~~~~ON: ,.,.1 COST i CoAotiKiiI 2016 Insurance (KCSO property & pa1'SOnnltl liabilityl $ ........ ~f7 D1IfMttO ""INI"~ fOtU; .... W 2011 Depr Values (from Kay's depreciation schedule): 2017 Alloc.Iled vehicle WBlTilntles for NEW L.E and L&~ 55,000.00 146,072.62 33,627.83 u 1mA1i!d ..... 1or ailoealld ... _",Ioon, $' 23C,700..CS E DlractCosls 1 General Direct coets are those thai can be identified specifically with a particular final cost objective l:~'l '~chc;I=-~~,~ ...... ,* a CompensatIon olemploy!esfDfIhe ............ .....,~b .. ~~ ..... ~ b Cost of materials acqund, amsumid. or e)(pended specirlCally for the purpose of lnose awards I: r~W'II:""'~c.-.~ d Tmel~inr:I.IrNCIspeciflCi!l1vtocarrvouttheaward 3 Minor items AllVored:costoia minofamcutmavbe Ifeated as an indiredcosl reT rei!SCnSoi practicaltywhere such acw.rtI~ Ireatrneot for that lem of cos! is consislentIy I!PDfted to aD cost objedives 4 Factors affeclinR allowabllity ofC05l8 To be arlowable .... f...".. ......... ~ .""ft follawinR Aenal1l criteria: a Be necessary and reasonable for proper and efficient performance and adminl:stnll.lon of Federal awards 5 Reasonablecasts AcosI:isreasonableil,lnitsnattftandaroount.ltdoesnotexceedlhet\lthleh'Mll*lbe incurredb¥aPf1JClentper.sonWlderlheeir~prevaij flAatlhe~lheclecisklnwa&madeI:oIncurIheOJSt 2017 Cost Per Deputy G:\SpteadshHts\Aeoc:utklg1Cosl AIoc:aUon (~Excel & WOfd)\Sherim2017 COST OF A OEPUTY ... '-I 2017 Cost Per Deputy ---------- 2017 COST OF A DEPUTY· ADMIN REGULAR TIME ALLOCABLE TO INDIRECT COSTS % of Time % of Annual -aa"efils'per Rag Hoot&' Effective Base Annual ADMIN NAME Spenta. Salaries Dates Salary Salary Deputy Alloeableto Support IndJrect Clay Myers 171r.!On $8,059.00 596,708.00 45% $ 43,519 SIe·v. PanalIoDi 11112017 56.712 _00 $80.544.00 10% $ 8,054 Heather Seibert 1I1r.!017 $4,414_00 552,968.00 90% $ 47 .671 Kim Dawson 11112017 $5,108.00 $61,296.00 20% $ 12,259 Tina Rowan 11112017 $3.699.00 $44.388.00 90% $ 39 ,949 Jill Beedle 11112017 $3,59000 $43.080.00 90% $ 38,772 Karra Sailey 11112017 55.57800 $66,93600 85% $ 56,896 2017 Current Rain Sodnl '5ea!my O.\l765 x salary L&I 0 9153 x hours Retirement 0.0523 x salary Unemployment 0.002663 x salary 2017 premium Medical Premium (Carr, non-union) 4 ,04 x hours Con, non-onion $ 700.00 Medical Premium (Line) 8.75 x hours Lin. $ 1,51720 'IndJ re<:!CQSt Ailocation 0,1125 x $3Wy NOTE 1: Longevity, fitness, and education stipends were nol included, as they are not material to the final outcome, Note 2: Applicable admin duties indude AR billings, AP voudner proceSSing, budgetary wall<, woll<ing with off·duty deputies, etc. FICA L&I Ret. 53.329 ,1729 SCUlI53 55,05708284 $ 616.1616 $0.9153 $4.212.4512 S 3.646.8468 $0.9153 52,770.2264 $ 937,8288 $0.9153 53,205.7808 $3,0561138 50,9153 52321.4924 52,966.0580 50.9153 S2,253.0840 $4,3525134 50.9153 $3,500,7528 Note 3: OMS Super Circular 200 prohibits inclusion of costs that benefit the public at large, induding the costs of elected officials. The Sheriffs salary is therefore not included here From OMS Super Circular 20G F. Indirect Costs Unempl. 5115.8900 $ 21.4489 5126 9484 $ 32.6462 51063847 5103.2498 51515130 Medical $ 8.1532 $ 87532 540385 54.0385 $ 4.0385 S 40385 $ 40385 Total Salaries and Benefits Allocable Indirect fo IlIdj".~1 SUPp<>1I Cost StaffCo1;/$' S4,a,so 8-125" $ 56,92.7 '$ 9!I6 ,12oo $ 13820 $5,363.0100 $ 59,583 $1,3791600 $ 17,820 $4,494,2850 $ 49.932 $4.JIII..asoG S 48.461 Sli .400 .1350 $ 71,306 $ 317,850 1, General Indirect costs are those: (a) incurred for a common or joint purpose benefiting more than one cosl objective, and (b) not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the gr.antee department. as well as those incurred by olher departments in supplying goods, services, and facilities To facilitate equitable distribution of indirect expenses to the cost objectives served, ~ may be necessary to establish a number of pools of indirect costs within a governmental unit department or in other agencies providing services to a governmental unit department. Indirect cost pools should be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived. 2 Cost alloca~on plans and indirect cost proposals. Requirements for development and submission of cost alloca~on plans and indirect cost rate proposals are contained in Attachments C, D, and E 3. Limitation on indirect or administrative costs a_ In addition to restrictions contained in this Circular, there may be laws that further limit the amounl of administrative or indirect cost allowed. b. Amounts not recover.able as indirect costs or administrative costs under one Federal award may not be shifted to another Federal award, unless specifically authorized by Feder.allegislation or regulation. G.lIifO",,,.oncy Stl'tl(ees. The COlI or leC\'Ice$ ptOlOdoe<I by one 8Qenc)I 'IO enotl1er within the governmental unit may include allowable direct costs of the service plus a pro rate share of indirect costs. A standard indirect cost allowance equal to ten petceftlolllle'dlfeCt IIOlaIy and wage oral Qf fl"Ovl~l"1llhe servIce (OlOCIuclnll overtime. shift premiUms, and fringe benefits) may be used in lieu of determining the actual indirect costs of the service. These services do not include centrali2ed services Ioc:!ud.e<I in unital sIIIVfc:o cost 3llocatio" pla/.S S$ desa:\be(j &I Aliachmenl C , G:ISpreadsheetslAccountinglCost Allocation (includes Excel & Word)ISheriffl2017 COST OF A DEPUTY.xlsx F KITTITAS COUNTY SHERIFF'S OFFICE PATROL DEPUTY COSTS [UNlFORMS UNIFORM PANTS UNIFORM SIS SHIRT UNIFORM US SHIRT BOOTS GREEN TIE STOCKING HAT BALL CAP JUMPSUIT NAME TAG BADGE WINTER JACKET W/ LINER --- I I I 2017 Cost Per Deputy ISSUED COST PER SU8- CTY ITEM TOTAL 2 $70,00 $140 .00 2 $60.99 $121.98 2 $64.99 $129.98 1 $300.00 $300.00 1 $10.00 $10.00 1 $16.73 1 $16 .73 1 $20.00 $20.00 1 $520.00 [ $520.00 1 $8 .64 $8 .64 1 $84 .75 $84.75 1 $215.00 $215.00 Updated: 8/16/2016 (Jill) I $3~·081 TOTAL $1 ~561.08 I [FIREARMS $300.00 ~ I HANDGUN AMMO 1 $250_00 1 $250.00 1 I LESS LETHAL AMMO 1 $45.00 $50.00 rEQU1PMENT $558.00 I CELL PHONE MONTHL Y SERVICE 1 $30.00 $360.00 MONTHLY FINGERPRINT KIT 1 $120.00 $120.00 CRIME SCENE TAPE 1 $15 _00 $15.00 BIOHAZARD CONTAINERS 2 $5.00 $10.00 BIOHAZARD PICKUP KIT 1 $10.00 $10.00 RUBBER GLOVES 1 $10 .00 $10.00 DISINFECTANT 1 $3.00 $3.00 C-A-T TOURNIQUET 1 I $30.00 1 $30.00 IVEHICLE $1,140.0.0 I COMPUTER WIRELESS MONTHL Y SERVICE 1 $40.00 $480.00 MONTHLY RADAR CALIBRATION 1 $80 .00 $80.00 ANNUAL WINTER/ALL-SEASON TIRES 4 I $145.00 $580.00 ANNUAL G :\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2017 COST OF A DEPUTY.xlsx DIVISION NAME 2017 Cost Per Deputy FUND 001-30 GLCODE DESCRIPTION 08J CODE 2013 ACTUAL EXPENSES 2014 ACTUAL EXPENSES 2015 ACTUAL EXPENSES G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2017 COST OF A DEPUlY,xlsx 2016 ACTUAL EXPENSES 2017 Cost Per Deputy Asset No Asset Description Cost Depreciation 2016 Book Value Life 2016 Annual Depr. 2017 Annual Depr. 100380 2013 DOOGIi CHARGER (GOEMAN) 26 ,377 .84 22 ,531 .10 3,846 .74 4 6 ,594.44 3,846 .74 100431 2014 FORD INTERCEPTOR SUV (KIV!) 30,276.71 20 ,184.47 10,092.24 4 7 ,569.18 7 ,569.18 10.0432 20 14 AWD INTERCERiOR SUV (VRAVES)' 30,276.71 19,553.71 10,723.00 4 7,569 .18 7,569 .18 I 100433 2014 FORD INTERCEPTOR SUV (SHUART) 30,171 .96 21 ,371.77 8,800 .19 4 7 ,543 .01 7 .542.99 100434 2014 FORD F1 50 TRUCK CCAB 4X4 (JONASSEN) 29,723 .30 21 ,054 .01 8 ,669.29 4 7 .430.82' 7 ,430 .83 103036 2015 FORD INTE RCEPTOR SUV (MARTIN) 29,513.20 12,912 .06 16,601 .14 4 7 .378.32" 7 .3 78 .30 103037 2015 INTERCEPTOR SUV (WHITSETI) 29,513 .20 12 ,912.06 16,601.14 4 7.3.78 .32 7 .3 78 :30 103038 2015 F250 PICKUP SHORT BED (GREEN) 29,601 .92 11,717.48 17,884.44 4 7,400 .51 7.400.48 103039 2015 F250 PICKUP SHORT BED (MCKEAN) 29,601.92 11,717.48 17,884.44 4 7,400.51 7,400.48 103040 201 5 F250 PICKUP SHORT BED (MCBRIDE) 29,601 .92 11,717 .48 17,884.44 4 7,400 .51 7 ,400.48 103700 2016 FORD INTERCEPTOR SUV (I=OSTER) 30,265.47 5,674 .77 24,590.70 4 5,674.77 7,566 .37 103701 2016 FORD INTERCEPTOR SUV (RICKEY) 30,265.47 5 ,674 .77 24,590 .70 4 5,674 .77 7 ,566.37 103702 2016 FORD INTERCEPTOR SUV (G. THOMPSON) 30,265.47 5,674.77 24,590.70 4 5 ,674.77 7,566.37 , 103703 2016 FORD INTERCEPTOR SUV o(R. THOMPSON) 30,265.47 5 ,674 .77 24 ,590 .70 4 5 ,674.77 7 ,566 .37 103704 2016 FORD INTERCEPTOR SUV (THOMAS) 30,265.47 5 ,674.77 24,590.70 4 5,674.77 7,566.37 103705 2016 FORD INTERCEPTOR SUV (CORBETT) 30,265.47 5 ,674.77 24,590 .70 4 5,674 .77 7,566 .37 103706 2016 FORD F2.S0 S HORT BED (BERG) 32,382 .72 6,071.76 26 ,31 0.96 4 6,071.76 B,095.68 103707 2016 FORD F250 SHORT BED (NALE) 32,383.23 5 ,397.20 26,986.03 4 5 ,397 .20 8.095 .81 103708 2016 FORD ESCAPE AWD (BANNISTER) 24,747.59 4,640.17 20,107.42 4 4.640.17 6 ,186 .90 17321 2009 FORD ESCAPE (SEVERSON) 25.956.55 25,956.55 -3 -- ~ 17982 2010 FORD ESCAPE (SINCLAIR) 29.315.79 29,315.79 -3 -- 17985 2010 FORD CROWN VICTORIA (HOCTOR) 36,660.48 36,660.48 -3 ,-- 17986 2010 C ROWN VICTORIA (MUNG U.IA) 36,660 .48 36,660 .48 -3 -- 18376 2011 CROWN VICTORIA (NIELSEN) 37,569 .68 37,569.68 -3 . - 18377 2011 CROWN VICTORIA (MARGHEIM) 37,569 .68 37,569 .68 -3 -- 18821 2012 FORD F250 (HOUSEBERG) 29,397.03 29,397.03 . 4 -- 18904 201 3 FORD EXPLORER (ROMERO) 29,745.07 27.886.02 1,859 .05 4 7,436 .25 1,859.05 18905 201 3 FORD EXPLORER (KO KJ ER) 29 ,287.75 27,457.26 1,830.49 4 7,321.98 1,830.49 18906 2013 FORE EXPLORER '(SEILST AD) 29,287 .75 27,457.26 1,830.49 4 7 ,321 .98 1,830.49 18908 2013 FORD EXPLORER (BLUME) 29,745 .07 27,886.02 1,859.05 4 7,436.25 1,859 .05 19871 2008 FORD F1 50 CC PU #0808 (WOOD)1 57,921 .80 57 ,921 .80 -3 -- 153,339.01 146,072.62 NOTE: Warranties are not capitalized, so therefore not depreciated . G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2017 COST OF A DEPUTY.xlsx KITTITAS COUNTY SHERIFF'S OFfiCE 2017 vana.!. COSTS 2017 Cosl Per Deputy Warranty totAls $33.627.63 CABLE ONL.Y PACKAGE $150 CABLE ONL. Y PACKAGE $1 SO CABLE ONL. Y PACKAGE $150 CABLE ONLY PACKAGE $150 CABLE ONL.Y PACKAGE 5150 G:lSpreadsheetS'AccounlingICost A1localion (Includes E!Ccel & WordJlSl'Ierlff\2017 COST OF A DEPUTY xiS)(