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HomeMy WebLinkAboutRes-2021-028KITTITAS COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION NO.202t- 0?8 A Resolution adopting the Kittitas County Public Health Department Simplified Indirect Cost Allocation Plan For Year Ended December 31,,2019 WHEREAS, Kittitas County receives Federal Grant Dollars, and WHERLAS, according to the United States Office of Management & Budget, 2 CFR Part200, 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 25.55o2, based on the fair and equitable distribution base of direct salaries & wages of each division/program, and; WHERLAS, the County Auditor has approved the Indirect Cost Rate of 25.25o/o; 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 THEREFORE BE IT RESOLVED thatthe Board of County Commissioners adopts the Indirect Cost Rate for Kittitas County Public Health Department at 25.25o/o, based on the fair and equitable distribution base of direct salaries & wages, for federal grant reimbursement as certified by the County Auditor, effective January 1,2021. ADOPTED this 2nd day of March2Dzl BOARD OF COUNTY ABSENT Vice-Chairman 1 k lFo-tissioner of the Clerk of the Board CERTIFICATE OF COST ALLOCATION PLAN This is to certifu 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 31,2019 to establish cost allocations or billings starting January lo202I are allowable in accordance with the requirements of the Federal award(s) to which they apply and the provisions of this Part 2 CFR Part200, 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) A11 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 Countv - Public Health Department Signature Name of Official: Jerald V. Pettit Title: Kittitas CounW Auditor Date of Execution: January 1.2021 The202l Indirect Cost Rate is approved at25.25o/o and the plan is based upon the 2019 actual data and completed review 2-24-2021. Kittitas County Public Health Department Simplified Indirect Cost Allocation Plan For the Year Ended December 31,2019 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 2019 is used to formulate the 2021 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 o All Other Direct Costs - the amount remaining from total costs less unallowable costs, indirect costs, and direct salaries.o 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. o Direct Cost Base - the 2019 fiscal year salaries for each program within the public health department. o 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.o 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. r 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. o 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 specifi cally benefitted.o 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.r Total Costs - the 2019 fiscal year financial data. a Unallowable Costs - ceftain 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 2019 totaled $478,983.83. 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 14.74 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 2019 by the number of FTE supported by the indirect rate. Excludable costs included in the Administrative division's totals included: 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: Salaries Benefits Supplies Services and Charges Total Excludable Costs Capital Leases and Outlay Central Services Billings Total Unallowable Costs $37,002.41 $12,656.40 $3,816.48 $ss.32s.04 $108,800.33 s2,274.36 $137.5t6.27 $139,790.63 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 $478,983.83 ($108,800.33) $139.7 90.63) $230,392.87 DIVISIONS WITH DIRECT EXPENSES In2019, KCPHD had 35 active programs with total expenditures of $1,854,755.00. Of that amount, $35,495.00 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 $901,816 .32 rclated to salaries. The final $917 ,443.68 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.a3\;. Advertising communicating specific activities or accomplishments as part of the outreach effort for grant deliverables (OMB Uniform Grant Guidance, $200.a2\;o Equipment purchases that did not meet the countSr'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 arate of 25.25%. recommendation would not increase the2020 rate over the previous fiscal year's rate. Kittitas County Public Health Department lndirect Cost Allocation Plan Based on 2019 Financial Data Total Costs Exclusions Unallowable Salaries Other Direct Costs lndirect Costs 51o3,o03.oo S4,849.00 s90,423.00 S40,846.00 s7,057.00 S24,s9z.oo S19,zo9.oo S66,s62.00 $s,231.00 So.oo S1,8s3.oo Ss 1,337.00 S96,os4.oo S1o,89s.oo S4,91s.oo S 11s,861.00 So.oo S17,310.00 S273.oo Ss2,o4o.oo S13,892.00 53,623.00 52,748.00 s20,63s.00 S:,orr.oo 5o'oo 5rs3,7r2.oo 5282,229.00 s74,s63.00 S133,340.00 s2,808.00 S1o3,z21.oo S21,393.00 s2s,s26.00 S2,o9o.oo Szs3,647.oo S1s.997.00 13,258.00 22,237.OO 5s7,L27.rL 52,684.96 543,499.94 5r4,648.48 S3,394.37 56,186.63 59,7ro.52 S31,634.00 52,8r2.81 So.oo S973.s7 527,007.91 5s1,754.s8 54,226.49 52,0s6.12 s39,373.63 So.oo S8,8s9.81 5154.45 52s,44s.88 57,29s.r7 51,982.s6 S9s2.s5 570,470.77 S1,291.ls So.oo s80,882.92 s133,334.18 s38,912.09 570,460.24 S1,s 1o.s 1 5s6,262.94 s 10,9ss.19 51,027.99 57,116.67 5r4s,307.67 S8,392.46 s45,875.89 52,164.04 S46,923.06 512,939.s2 53,672.63 s18,40s.37 s9,498.48 S34,928.00 52,4r8.L9 5o.oo S879.43 524,329.09 s44,289.42 s6,s68.s 1 $2,8s8.88 Ss4,2s0.37 So.oo S8,4s0.19 S118.ss 526,s94.r2 S6,s96.83 5L,640.44 S1,79s.4s S10,164.23 5r,7t9.ss So.oo 572,829.08 S148,894.82 S3s,6s0.91 562,879.76 51,297.49 546,9s8.05 5L0,437.8r 524,498.0r S973.33 S138,339.33 57,604.s4 S1,8s4,7ss.oo So.oo S198,119.57 57r,7o7.ss 54,476.28 564,889.80 52,274.36 537,002.4L s12,5s5.40 S3,8 15.48 Sss,325.04 $2,274.36 137 L6.27 Stzt 16.27 5901,816.32 5917,443.68 5o.oo SL61,LL7.16 Ss9,os 1.1s S6s9.8o Sg,saq.ta So.oo So.oo S478,983.83 s2,333,738.83 s108,800.33 S144,295.33 S139,790.63 S139.790.63 $o.oo s901,816.32 So.oo s9L7,48.6a 5230,3e2.87 s230,392.87 Direct Costs Direct Services/Programs 611.81 Assessment 611.82 Public lnformation Officer 512.11 Health Promotions Administration 6L2.ZZ Maternal Child Health Block Grant 612.24 Oral Health 612.29 Clinic Services (Adult, Oversees, Children) 612.30 ln Person Assister (Health Benefit Exchange) 612.31 LSPAN 612.32 lmmunizations 612.33 FPHS STD Preventive Health 512.34 Tuberculosis 612.35 HtV/AtDS 612.39 FPHS Communicable Disease 612.40 Syringe Exchange 612.44 Tobacco Prevention 6T2.47 DBHR 612.49 Chronic Disease Healthy Community 612.50 HPV Group Health 612.80 PIO Emergency 512.88 Bioterrorism 612.91 Marijuana Prevention 612.92 Overdose Prevention 612.93 Safe Kids 612.94 Snap Ed 612.95 Medicaid Administrative Match 612.96 ACH Meetings 512.00 Community Health Administration 615.02 Water 615.03 Solid Waste 615.04 On-Site Sewage 615.05 Zoonotics / Vector 515.06 Food Safety 615.08 Living Environment 515.09 Environmental Health Emergency 6L5.56 Food Education/Food Worker Cards 615.00 Environmental Health Administration 520.71 Vital Subtotal lndirect Costs of Division Administration Salaries Administration Benefits Supplies Services & Charges Capital Outlay Central Services of the Subtotal TOTAL 1. This represents the amount of internal seruices allocated to the department via the entity-wide central seruice 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 Deoartment lndirect Cost Rate: lndirect Costs Direct Salaries 5230,392.87 s901,815.32 25.55% Adopted Rate 25.25% Public Health Department Admin FTE Rate: 2019 Eudgeted I 20.35 1!'.74% Admin FTE 3.00