HomeMy WebLinkAbout2018 for 2020 Resolution for Public Health (2)KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTIONNO.2020-
A Resolution adopting the Kittitas County Public Health Department Simplified
Indirect Cost Allocation Plan
For
Year Ended December 31,2018
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 29.04%,based on the fair and
equitable distribution base of direct salaries &wages of each division/program,and;
WHEREAS,the County Auditor has approved the Indirect Cost Rate of 28.25%;a slight
reduction 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,THEREFOREBE IT RESOLVEDthat the Board of County Commissioners adopts the
Indirect Cost Rate for Kittitas County Public Health Department at 28.25%,based on the fair and
equitable distribution base of direct salaries &wages,for federal grant reimbursement as certified by the
County Auditor,effective January 1,2020.
ADOPTED this 176 day of March 2020.
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY,WASHINGTON
Chairman
Vice-Chairman
ATTEST
Commissioner
Clerk of the Board/Deputy Clerk of the Board
CERTIFICATEOF 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 31,2018to establish cost
allocations or billings starting January 1,2020re 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:
Name of Official:Jerald V.Pettit
Title:Kittitas County Auditor
Date of Execution:January 1,2020
The 2019 Indirect Cost Rate is approved at 28.25%and the plan is based upon the 2018 actual
data and completed review 3-12-2020.
Kittitas County Public Health Department
Simplified Indirect Cost Allocation Plan
For the Year Ended December 31,2018
NARRATIVE
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 2018 is used to formulate the 2020 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 2018 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 2018 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.
INDIRECTFUNCTIONS
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 2018 totaled $447,655.99.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 16.44 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 2018 by the number of FTE
supported by the indirect rate.
Excludable costs included in the Administrative division's totals included:
Salaries $22,836.36
Benefits $7,089.44
Supplies $6,316.03
Services and Charges $49,939.63
Total Excludable Costs $86,181.46
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 $2,273.85
Central Services Billings $123,642.13
Total Unallowable Costs $125,915.98
A summary of the department's indirect costs are as follows:
Total Administrative Division Costs $447,655.99
Less:Total Excludable Costs ($86,181.46)
Less:Total Unallowable Costs ($125.915.98)
Total Indirect Costs $235,558.55
DIVISIONS WITH DIRECT EXPENSES
In 2018,KCPHD had 36 active programs with total expenditures of $1,637,387.00.Of that
amount,$22,794.58 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 Youth Services of Kittitas County for their
professional service in the Community Prevention &Wellness Initiative.
Direct costs included $811,212.20 related to salaries.The final $803,380.22 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 of 28.25%.This
recommendation would not increase the 2020 rate over the previous fiscal year's rate.
Kittitas County Public Health Department Indirect Cost Allocation Plan
Based on 2018 Financial Data
Direct Costs
Exclusions UnallowableTotalCosts Salaries Other Direct Costs Indirect Costs(2)(3)
DirectServices/Programs
Assessment $90,689.00 $49,431.60 $41,257.40
Public Information Officer $10,189.00 $5,703.49 $4,485.51
Health Promotions Administration $97,867.00 $47,477.17 $50,389.83
Maternal Child Health Block Grant $44,798.00 13,258.00 $17,152.62 $14,387.38
Oral Health $5,799.00 $2,850.48 $2,948.52
Clinic Services (Adult,Oversees,Children)$26,165.00 $7,485.38 $18,679.62
In Person Assister (Health Benefit Exchange)$20,231.00 $10,976.37 $9,254.63
Immunizations $9,957.00 $5,371.50 $4,585.50
Preventive Health $30.00 $16.81 $13.19
Tuberculosis $3,885.00 $1,978.21 $1,906.79
HIV/AIDS $46,974.00 $25,391.60 $21,582.40
Communicable Disease $103,219.00 $55,778.63 $47,440.37
Syringe Exchange $17,003.00 $7,725.22 $9,277.78
Tobacco Prevention $6,309.00 $3,086.80 $3,222.20
DBHR $70,701.00 9,536.58 $24,899.95 $36,264.47
Chronic Disease $17,236.00 $9,433.62 $7,802.38
HPV Group Health $9,605.00 $5,187.99 $4,417.01
PIO Emergency $259.00 $147.95 $111.05
Bioterrorism $34,296.00 $17,126.17 $17,169.83
Marijuana Prevention $9,325.00 $4,641.01 $4,683.99
Overdose Prevention $6,356.00 $3,471.54 $2,884.46
Safe Kids $2,481.00 $812.90 $1,668.10
Snap Ed $25,062.00 $12,543.47 $12,518.53
Medicaid Administrative Match $3,929.00 $1,794.14 $2,134.86
ACH Meetings $30.00 $16.81 $13.19
Community Health Administration $170,613.00 $86,046.31 $84,566.69
Water $241,070.00 $120,061.49 $121,008.51
Solid Waste $36,201.00 $16,683.42 $19,517.58
On-Site Sewage $106,860.00 $56,443.68 $50,416.32
Zoonotics $3,124.00 $1,724.05 $1,399.95
Food Safety $120,224.00 $63,623.86 $56,600.14
Living Environment $20,152.00 $10,988.96 $9,163.04
Food Education/Food Worker Cards $2,083.00 $1,105.07 $977.93
Environmental Health Administration $251,722.00 $124,747.90 $126,974.10
Environmental Health Emergency $9,089.00 $2,029.97 $7,059.03
Vital Records $13,854.00 $7,256.06 $6,597.94
Subtotal $1,637,387.00 $22,794.58 $0.00 $811,212.20 $803,380.22 $0.00
Indirect costs of Division
Administration Salaries $186,901.90 $22,836.36 $164,065.54
Administration Benefits $67,514.44 $7,089.44 $60,425.00
Supplies $7,558.68 $6,316.03 $1,242.65
Services &Charges $59,764.99 $49,939.63 $9,825.36
Capital Outlay $2,273.85 $2,273.85 $0.00
Central Services of the Entity (1)$123,642.13 $123,642.13 $0.00
Subtotal $447,655.99 $86,181.46 $125,915.98 $0.00 $0.00 $235,558.55
TOTAL $2,085,042.99 $108,976.04 $125,915.98 $811,212.20 $803,380.22 $235,558.55
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:Public Health Department Admin FTE Rate:
Indirect Costs $235,558.55 29.04%2018 Budgeted 18.25 16.44%
Direct Salaries $811,212.20 Admin FTE 3.00
Adopted Rate 28.25%