HomeMy WebLinkAboutRes-2018-028 KCPHKITTITAS COUNTY
BOARD OF COUNTY COMl\1lSSIONERS
RESOLUTION NO. 2018-CJ dYl
A Resolution adopting the Kittitas County Public Health Department Simplified
Indirect Cost Allocation Plan
For
Year Ended December 31,2016
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
Al location P lan, 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 32.01%, 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 1,2018.
ADOPTED this 20th day of February, 2018
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
oft be Board
•
NARRATIVE
Kittitas County Public Health Department
Simplified Indirect Cost Allocation Plan
For the Year Ended December 31, 2016
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 2016 is used to formulate the 2018 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 0 t Base -the 2016 fiscal year salaries for each program within the public health
department.
• Exclusions -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 of the 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 2016 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 ofthe department. Administration division costs for the fiscal
year 2016 totaled $378,850.72. 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.
Salary and benefit costs were excluded from the calculation that were charged to the
administration program code because these are costs associated with other employees not
included in the indirect cost rate calculation; this is mostly due to paid time off or general admin
costs for the two permit technicians. Costs were also excluded from the calculation based on the
assumption that only 16.76 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 actual FTE for 2016 by the number ofFTE
supported by the indirect rate.
Excludable costs included in the Administrative division's totals included:
Salaries
Benefits
Supplies
Services and Charges
Total Excludable Costs
$11,380.10
$4,742.84
$3,711.03
$36,960.17
$56,794.14
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 and Outlay
Central Services Billings
Total Unallowable Costs
$5 ,718.79
$95,215.68
$101,934.47
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
$378,850.75
($56,794.14)
($101,934.47)
$220,122.11
DIVISIONS WITH DIRECT EXPENSES
In 2016, KCPHD had 31 active programs with total expenditures of$I,371,481.81. Of that
amount, $20,300.22 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. $8,855.14 was related to an unallowable
cost because the cost was related to capital outlay purchases for Laserfiche licenses and for the
Trimble handheld meter for the water metering program.
Direct costs included $687,573.52 related to salaries. The final $654,752.93 was considered to be
allowable direct costs. These allowable costs include, but are not 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 not increase the 2018 rate over the previous fiscal year's rate.
I Kittitas County Public Health Department Indirect Cost Allocation Plan
Based on 2016 Financial Data
Direct Costs
Total Costs Exc:lusions Unallowable Salaries Other Direct Costs Indirect Costs (2 ) 13)
Direct Selv lces/prqgrams
Assessm.ent $83,767.16 $46,708.74 $37,058.42
Public Information Officer $7,537.96 $4,172.11 $3,365.85
Health Promotions Administration $58,582.93 $26,984.72 $31,598.21
Maternal Child Health Block Grant $36,645.79 14,209.34 $12,285.25 $10,151 .20
Oral Health $9,454.66 $4,553.07 $4,901.59
Clinic Services (Adult, Oversees, Children) $37,918.80 $12,607.86 $25,310.94
In Person Assister (Health Benefit Exchange) $26,776.61 $14,516.56 $12,260 .05
Immunizations $8,598.83 $4,795.71 $3,803 .12 I
Tuberculosis $7,181.95 $3,482.81 $3,699.14
HIV/AIDS $29,598.62 $14,944.04 $14,654.58
Communicable Disease $72,621.87 $40,417.14 $32,204.73
Tobacco Prevention $5,947.34 2,315.09 $1,804.57 $1,827.68
Chronic Disease $38,657.48 $21,070.55 $17,586.93
PIO Emergency $226.36 $124.35 $102.01
Bioterrorism $55,286.33 3,374.75 $27,698.52 $24,213 ,06
Marijuana Prevention $847.37 401.04 $248.49 $197.84
Overdose Prevention $9,157.86 $4,148.72 $5,009.14
Safe Kids $2,063.84 $1,162.70 $901.14
Snap Ed $44.00 $24.87 $19.13
Medicaid Administrative Match $4,988.00 $1,606.22 $3,381.78
Community Health Administration $163,013.81 $81,191.83 $81,821.98
Water $138,496.72 $7,560.00 $69,603.50 $61,333.22
Solid Waste $56,700.43 $28,608.71 $28,091.72
On-Site Sewage $62,611.22 $33,539.15 $29,072.07
ZoonoUcs $2,645.16 $1,437.17 $1,207.99
Food Safety $94,700.69 $51,995.97 $42,704.72 .
living Environment $47,938.36 $25,400.96 $22,537.40
Food Education/Food Worker Cards $128.27 $67.37 $60.90
Environmental Health Administration $292,766.92 $1,295.14 $143,685.03 $147,786.75
Environmental Health Emergency $5,770.10 $2,873.77 $2,896 .33
Vital Records $10,806.37 $5,813.06 $4,993.31
Subtotal $1,371,481.81 $20,300.22 $8,855.14 $687,573.52 $654,752 .93 $0.00
Indirect Costs of Division
Administration Salaries $167,045.83 $11,380.10 $155,665.73
Administration Benefits $59,930.42 $4,742.84 $55,187.58
Supplies $4,602.90 $3,711.03 $891.87
Services & Charges $45,337.10 $36,960.17 $8,376.93
Capital Outlay $5,718.79 5,718.79 $0.00
Central Se rvices of the £ntll 'll (1) $96,215.68 $96~215 ,68 $0.00
Subtotal $378,850.72 $56,794.14 $101,934.47 $0.00 $0.00 $220,122.11
TOTAL $1,750,332.53 $77,094.36 $110,789.61 $6n573.52 $654,752.93 $220,122.11
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 ot her 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
$220,122.11
$687,573.52
32.01%
Public Health Department Admin FTE Rate:
2016 Budgeted 17.90 16.76%
Admin FTE 3.00
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 31,2016 to establish cost
allocations or billings starting January 1,2018 are allowable in accordance with the
requirements of the Federal award(s) to which they apply and the provisions ofthis Part 2 CFR
Part 200, Unifonn 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: -....:..,..~~~---..,-,f--+-~PI-'-,..<---
Name of 0 cial: Jerald V. Pettit
Title: Kittitas County A uditor
Date of Execution: January 1, 2018
The 2018 Indirect Cost Rate is approved at 29.5% and the plan is based upon the 2016 actual
data and completed review 1-31-2018.
CQmlIlunity Healtli
,I>
CH Specialist I
Julia Karns
CP 2
Kittitas County Public Health Dept. 4th Quarter 2016
E 'OVir9fi mental
B~31th L--__
EH Supervisor
Holly Myers
CP 3
EH Specialist II
Holly Duncan
CP 3
EH Special ist II
Melissa Schumaier
CP 3
EH Specialist I
Fiske Firebaugh
CP 3
EH Specialist II
Erin Moore
CP 3
EH Specialist I
Rebecca Stratis
CP 3
EH Specialist I
Will Schwab
CP 3
EH Special ist I
Kimberly Sarver
CP3
Public Heal th Administrator
Robin Read
CP6
1:l~'lth·Proniotions
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,6)
,1Jj)
HP Supervisor •
Kasey Knutson
CP 2
I-IP Specialist 1
Zach Vavricka
CP 2
HP Specialist I
Tristen Lamb
CP3
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Adiii imstralioD
Administrative Supervisor
Candi Blackford •
CP6
Public Health Technician
Hollie Casey
CP2
Public Health Technician
Katie Odiaga
CP2
tlther
Health Officer
Dr. Mark Larson
CP6
Assessment Coordinator I
Amy Fuller
CP 3
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