HomeMy WebLinkAbout2017 for 2019 Resolution to adopt Central Services Cost AllocationKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2019-
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 31, 2017
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 13.01%, based
on the fair and equitable distribution base of direct salaries & wages of each department/fund, and;
WHEREAS, the County Auditor has certified the Indirect Cost Rate of 12.75%; 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 12.75%, based on the fair and equitable distribution base
of direct salaries & wages, for federal grant reimbursement as certified by the County Auditor,
effective January 1, 2019.
ADOPTED this 19th day of February, 2019.
ATTEST
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Chairman
Vice-Chairman
Commissioner
Clerk of the Board/Deputy Clerk of 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, 2017 are to
establish cost allocations or billings starting January 1, 2019 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 County Central Services
Signature: ~ ?JU=:
Name of Official: Jerald V. Pettit
Title: Kittitas County Auditor
Date of Execution: January 1, 2019
The 2019 rate approved is 12.75%
NARRATIVE
Kittitas County
Central Services
Simplified Indirect Cost Allocation Plan
For Year Ended December 31, 2017
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 and is fair and equitable .
Each county department/fund is listed showing the total 2017 actual expenses and 2017
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.
1
Direct Salaries & Wages -the 2017 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.
Sub Department -additional breakdown of a department expenses for accounting purposes
Total Costs -the 2017 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 27, 2018, Report #1022280. 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:
• 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.
2
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 findings that are required to be disclosed in accordance with 2 CFR200.516(a).
Schedule of Federal Award Findings and Questioned Costs
2017-001 Kittitas County did not have adequate internal controls to ensure
compliance with federal suspension and debarment and reporting requirements.
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:
3
Assets Years
Buildings & Improvements 5-60
Improvements other than Buildings 5-50
Machinery & Equipment 3-20
Roads , Guardrails & Traffic Signals 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 2017 followed the Federal Guidelines for employee
reimbursement of travel costs. Kittitas County uses the High-Low cost of travel reimbursement.
Meals are reimbursed as follows:
You must be tra veling away from home
overnight to receive meal reimbursement (IRS
requ irement)
Breakfast $ 9.00 -$11.00*
Lunch $14.00-$17.00*
Dinner $29.00 -$35.00*
Incidentals $ 5.00 -$ 5.00*
TOTAL $57.00-$68.00*
*High Cost area established King County
Mileage Reimbursement
Mileage Rate is 53 .5 cents per mile forthe use
of your personal vehicle.
INDIRECT FUNCTIONS
Aud itor -Accoun t ing
The Accounting Division is responsible for the Budgeting, Auditing and Accounting for
the county. The total Auditor's Accounting Division 2017 actual expenses were $541,038. 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 5.13% of the total hours. The amount of salaries, benefits and supplies
allocated, $503,158; as an indirect cost is 94.87%. 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 $37,880 which includes salaries reimbursed by other
funding sources.
Total Expenditures
· Less : Excludable Cost (District 3.62%)
Total Included Costs
4
$541 ,038
-37,880
$503,158
Information Technology (Services)
Information Technology is responsible to maintain the county computer equipment and
software for all departments. Total 2017 actual expenses for Information Technology were
$851,986 plus depreciation of $29,087 for total expenses of $881,073. Of the total expenses
$43,289 are excluded costs and $241 are unallowable costs.
Total Expenditure
Plus Depreciation
Less Excluded Costs
Less Unallowable Costs
Total Included Costs
These excluded/unallowable costs include the following :
Capital Outlay
Capital Lease and interest
Interest on Debt
Total Excludable/Unallowable Costs
Communications
$851,986
29,087
-43,289
-241
$837,543
18,530
24,759
241
$43,530
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 2017 actual
expenses for Communications were $73,090, plus depreciation of $2,875 and of the expenses
$59,640 are excludable costs. These excludable costs include the following:
Total Expenditures
Plus Depreciation
Less Excludable Costs
Total Included Costs
These excluded costs include the following :
Supplies purchase for copier
Telephone courtesy phones
Postage -billed direct
Equipment Maintenance for copier
Lease on Postage Machine
Total Excludable Costs
Human Resource
$73,090
2,875
-59,640
$16,325
$ 443
188
50,000
986
8,023
$59,640
The Human Resource Department administers various programs involving recruitment,
compensation, benefits, collective bargaining, and personnel policy. The 2017 actual expenses
are $212,103. 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 $31,864 excludable costs. Items that affect
the entire employee base are presented at 100%.
Total Expenditures
Less Excludable Costs
Total Included Costs
5
$212,103
-31,864
$180,239
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 2017
the accounting staff had 6 full time employees and an intern. The total paid hours for the
accounting staff was 13,777 out of 28,577 or 48.21%, the accounting staff salaries were
$337,377 out of $683,044 or 49.39%; the average of both is 48.80%. After review, it was
determined that the County Auditor spends approximately 20% of time for administration of the
Accounting department with totals $14,484 for allowable salaries and $5,368 for benefits. The
operating expenses were distributed by the 48.80% except for the costs related to other
divisions within the office. The total Auditor's Administration 2017 expenses are $134,774. The
amount for the included allowable costs are $27,647.
Facilities Maintenance -Motor pool
The facilities maintenance expenses for the motor pool was $10,417. The total mileage
used by each employee was sorted by each department and was divided by the total miles used
for all pool cars to determine the percentage of usage. The 2017 amount of indirect usage for
Auditor's Accounting, Human Resource, Information Technology and a percentage of County
Treasurer is $1,650. County Auditor Administration and Facilities Maintenance did not have
vehicle usage that would be included.
Department Percent of Allocation usage Amount
total Usage Total costs x Percentage
of Usage x Allocation
Usage
Auditor Accounting 1.75% 100% 182
Information Technology 11.14% 100% 1,161
Prosecutor -Civil .44% 100% 46
County Treasurer 2.98% 58.54% 182
Human Resource .76% 100% 80
Total Motor Pool Costs 1,650
Facilities Maintenance
The facilities maintenance expenses for the Courthouse were $566,747; there was no
depreciation of capitalized expenses on the building but $6,384 on equipment. There were
$103,180 excludable costs as these were billable cost to other departments, i.e. Solid Waste
and Capital Improvements. The total included allowable costs are $460,930. The total
included allowable costs were divided by the square footage of the Courthouse building. The
Courthouse building square footage is 73,707. The total expenses divided by the square
footage equals $6.25 per square foot. The allowable included costs for the Facilities
Maintenance total $32,878. The following is the breakdown.
Room
Auditor's Accounting
Accounting Manager
Human Resource
Treasurer's Office
County Auditor
Information Services
Mail Room
Square Footage
345.00
74.00
916.40
1,892.84
152.10
2,668.00
79.05
6
% allowed
100
100
100
60
20
100
100
TOTAL
Amount
2,157
463
5,731
7,158
190
16,684
494
$32,878
Non -Departmental
This department's expense for 2017 is $1,679,833. Included costs from this department
include payments for the state auditor and dues for a total of $107,019. The 2017 state auditor
costs were $74,996. 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
$32,023.
Prosecutor-Civil Division
The Civil Division of the Prosecutors office performs work for the Central Services
Departments. The 2017 total expenditures for the Civil Division were $691,033. This division
had excludable costs of $158,638 for special legal services, special prosecutors and capital
lease payments. The included costs were $532,395. The calculation of all prosecutor requests
for legal services was 128,471 minutes with 10,858 of those minutes for the Central Services
departments. The percentage of the usage was multiplied by the included costs to determine
the amount to be applied to the indirect rate equaling to $44,996.
Usage Cost Allocation: Minutes Total Minutes Usage% Usage Cost Allocation:
Auditor 160.00 128,471 0.12% 663
Human Resources 4,363.00 128,471 3.40% 18,081
Information Technology 1,375.00 128,471 1.07% 5,698
Treasurer 4,960.00 128,471 3.86% 20,555
10,858.00 8.45% 44,996
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, 2017, was $99,078,573 of which 58.54%
was for County funds and 41.46% was for the Special Purpose districts. The total expenses for
2017 were $643,296, plus depreciation of $2,230 for a total of $645,525. The excludable
expenses were $262,990. There are $3,377 unallowable costs for leases and capitalized
equipment. The total amount of allowable included costs for the Treasurer is $379,159.
Computer Replacement
The total 2017 computer replacement expenses were $114,992 of this amount $15,534
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
7
CENTRAL SERVICES INDIRECT COST CALCULATION
The Central Services Departments; Auditor's Accounting, Information Technology,
Communications, and Human Resources had indirect costs of $1,537,266. With the other
indirect costs from other departments totaling $608,883 the total county indirect costs are
$2,146,149.
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 2017 were
$16,492,114.
Indirect Cost Rate Computation:
Indirect Costs divided by
Direct Salaries & Wages
$ 2,146.149
$16,492,114
Notes: Apply this rate to allowable salaries and wages
8
Indirect Cost Rate =13.01 %
Adopted Rate= 12.75%
Department
Indirect Functions that Provide
Services to the Service Providing Units
0011 Auditor
0017 Information Services
0020 Communications
0038 Human Resource
Departments that Provide Direct Services
to the Citizens of the County
0010 Assessor
0011 Auditor
0011 Audilor
0011 Auditor
0011 Auditor
0011 Auditor
0012 Board Equalization
0013 Fire Marshal/Code Enforcement
0015 County Cieri<
0016 Commissioners
0018 Cooperative Extension
0019 Disability Board
0021 Judge -Superior Court
0022 Juvenile
0023 Law Library
0024 Lower District Court
0025 Facilitites Maintenance
0025 Facilitites Maintenance
0025 Facilities Maintenance
0025 Facilities Maintenance
0025 Facilities Maintenance
0025 Facilities Maintenance
0025 Facilities Maintenance
0025 Facilities Maintenance
0025 Facilities Maintenance
See Accompanying Narrative
Kittitas County
Central Services
Simplified Indirect Cost Allocation
For the Year Ended December 31, 2017
Sub Department
Accounting
Information Services
Postage Machine/Cle Elum Line
Human Resources
Total Indirect Services
Assessor
Auditor Administration
Recording
Vehicle Licensing
Elections
Voter Registration
Board Equalization
Fire Marshal/Code Enforcement
County Cieri<
Commissioners
WSU Extension
Disability Board
Judge -Superior Court
Juvenile
Law Library
Lower District Court
Facilities Maintenance Admin
Courthouse
Sorenson Building
Upper District Court
Permit Center
Jail
Sheriff Admin
Maintenance Vehicles
MotorPool
a
Total Costs
12-31-2017
541,038
851,986
73,090
212,103
1,678,217
a
Total Costs
12-31-2017
1,081,938
134,774
93,511
224,010
146,476
38,573
8,714
180,384
366,394
519,010
188,337
20,744
817,609
489,165
23,406
1,088,283
107,208
453,154
78,869
148,585
76,762
358,509
29,410
8,527
10,417
b C
Additional Costs Excluded Costs
ie Depr, Rev
(37,828)
29,087 (43,289)
2,876 (59,640)
(31,864)
31,963 (172,621)
b C
Additional Costs Excluded Costs
ie Depr, Rev
(91,959)
6,384.27
d
Unallowable
Costs
(52)
(241)
0
(293)
d
Unallowable
Costs
(15,168)
e
Indirect
Costs
a+b+c+d
503,158
837,543
16,325
180,239
1,537,266
e
Indirect
Costs
27,647
32,878
-
1,650
Direct
Salaries/Wages
Direct
Salaries/Wages
707,703
86,653
63,723
152,971
29,851
12,468
6,219
75,547
249,906
351,266
102,796
14,500
249,394
305,305
2,522
580,675
61,202
170,692
29,321
1,269
21,963
31,834
4,831
82
858
All Other
Direct Costs
All Other
Direct Costs
a+b-f
374,235
48,121
29,788
71,039
116,625
26,105
2,495
104,837
116,487
167,744
85,541
6,244
568,216
183,860
20,884
507,608
46,007
288,847
49,548
147,316
54,799
326,676
24,578
8,445
9,559
1 of3
Department
Departments that Provide Direct Services
to the Citizens of the County
0026 Non-Departmental
27 Coroner
0029 Prosecutor
0029 Prosecutor
0029 Prosecutor
0029 Prosecutor
0030 Sheriff
0031 Treasurer
0032 Upper District Court
0033 Pest Control
0034 Conference of Government
0036 Library Advisory Board
0037 Emergency Management
0040 Criminal Justice
0039 Admissions Tax
0043 Declaration of Emergency
0044 Post Employment Benefits
0045 Historical Document Program
0046 Current Use
0047 Upper Co Ground Water
0060 Computer Replacement
109 Event Center
101 Airport
103 Youth Amatuer Sports Activity
105 Community Services
106 County Road
107 Flood Control
108 Public Facilities
110 EIS Trust
112 Low Income Housing
113 Recreation
114 Homelessness Housing
115 Trial Court Improvements
116 Public Health
See Accompanying Narrative
Kittitas County
Central Services
Simplified Indirect Cost Allocation
For the Year Ended December 31, 2017
Sub Department
a b C
Total Costs Additional Costs Excluded Costs
12-31-2017 ie Depr, Rev
Non-Departmental 1,679,833 (1,572,814.17)
Coroner 232,033
Prosecutor Admin 964,938
Prosecutor Support Enforcement 92,193
Prosecutor Civil 691,033
Prosecutor Sexual Assualt lnterv 14,117
Sheriff 6,912,923
Treasurer 643,296 2,230 (262,990)
Upper District Court 583,313
Pest Control 39,295
Conference of Government 276
Library Advisory Board 143,000
Emergency Management 128,406
Criminal Justice 19,581
Admissions Tax 218,169
Declaration of Emergency 153,773
Post Employment Benefits 51,054
Historical Document Program 13,173
Current Use 511
Upper Co Ground Water 0
Computer Replacement 74,776
Event Center 1,609,612
Airport 206,719
Youth Amatuer Sports Activity 4,802
Mental Health 936,597
County Road 11,655,573
Flood Control 1,073,809
Public Facilities 729,778
EIS Trust 25,377
Low Income Housing 40,370
Recreation 7,017
Homelessness Housing 76,118
Trial Court Improvements 75,297
Public Health 1,591,972
d e
Unallowable Indirect Direct All Other
Costs Costs Salaries/Wages Direct Costs
a+b-f
107,019 89,376 1,590,457.48
100,155 131,878
660,108 304,830
65,213 26,980
44,996 393,537 297,495
7,595 6,523
4,028,819 2,884,105
(3,377) 379,159 337,047 308,478
352,373 230,941
39,295
198 78
143,000
43,907 84,499
19,581
36 218,132
107,032
51,054
10,908 2,265
511
15,534 74,776
389,894 1,219,718
19,003 187,715
4,802
32,270 904,328
2,219,943 9,435,630
114,423 959,386
1,167 728,611
1,905 23,472
49 40,321
1,659 5,359
2,337 73,781
16,890 58,406
910,275 681,697
2 of 3
Kittitas County
Central Services
Simplified Indirect Cost Allocation
For the Year Ended December 31, 2017
Department Sub Department
Departments that Provide Direct Services a b C d e
to the Citizens of the County Total Costs Additional Costs Excluded Costs Unallowable Indirect Direct All Other
12-31-2017 ie Depr, Rev Costs Costs Salaries/Wages Direct Costs
a+b-f
118 Veterans Assistance Veterans Assistance 45,196 165 45,031
119 911 Excise 911 Excise 1,113,778 1,113,778
120 3/10s Clerk 3/10s Clerk 78,592 50,411 28,181
120 3/1 Os Juvenile 3/1 Os Juvenile 40,543 26,624 13,919
120 3/1 Os Prosecutor 3/1 Os Prosecutor 247,721 167,676 80,045
120 3/10s Sheriff 3/1 Os Sheriff 1,414,843 687,291 727,553
122 Treasurers M&O Treasurers M&O 68,824 34,109 34,715
123 Noxious Weed Noxious Weed 427,189 231,438 195,751
125 Auditor Centenial Doc Auditor Centenial Doc 49,200 49,200
126 Leased Water Leased Water 72,593
127 Misdemeanant Probation Misdemeanant Probation 719,858 457 ,793 262,065
130 Prosecutor Victim Witness Prosecutor Victim Witness 133,575 84,612 48,963
131 Drug Enforcement Drug Enforcement 10,000 10,000
134 Public Defense Public Defense 38,450 38,450
135 Forfeited Drug Proceeds Forfeited Drug Proceeds 680 680
140 Hotel Motel Hotel Motel 579,722 14,000 565,723
142 Real Estate Excise Tax Tech Real Estate Excise Tax Tech 40,969 26,886 14,084
202 2010 GO Bond 2010 GO Bond 278,185 278,185
205 Refund Fund Refund Fund 718,931
206 CRID CRID
301 Capital Improvements Capital Improvements 534,768 534,768
302 Courthouse Jail Expanison Courthouse Jail Expanison 1,252,127 1,252,127
309 Rodeo Grounds Capital Improve Rodeo Grounds Capital Improve 0
401 Solid Waste Solid Waste 4,141,336 456,543 3,684,7 93
402 Community Development Service Community Development ServiCE 1,518,236 768,638
403 Water Mitigation Water Mitigation 47,937
501 ER&R ER&R 2 ,921,606 266,262 2,655,344
511 Unemployment Unemployment 48,337 48,337
517 Computer Replacement Internal 1 CRIS 135,352
601 Jerry Williams Library Trust Jerry Williams Library Trust 0
Total Direct Services 54,060,050 8,614 I (1,927,764) (18,544) sos,sa3 I 16,492,114 35,805,398 0
TOTAL 55,738,267 40 ,577 (2,100,385) (18,837) 2,146,149 16,492,114 35,805 ,398 0
(49,740,570)
5,997,697
Indirect Cost Rate Computation:
Indirect Costs divided b ~ 2,146,149 Indirect Cost Rate = I 13 .01%1
Direct Salaries & Wages 16,492,114
Adopted Rate = I 12 .75%1
Notes: Apply this rate to total allowable salaries for each claim for rei mbursement
See Accompanying Narrative 3 of3