HomeMy WebLinkAbout2021 Resolution Sheriff Cost Per Deputy (2)KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2021-
A Resolution adopting the Kittitas County Sheriff
Cost per Deputy for theBudget Year 2021
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 Deputy, and;
WHEREAS, the County Auditor has reviewed and approved the Cost Plan and determined the
Kittitas County Sheriff Rate's to comply, 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 $75.00 Overtime hours non-federal $112.00
Regular hours federal $61.00 Overtime hours federal $92.00
for the Cost per Deputy for Kittitas County Sheriff as certified by the County Auditor, effective
January 1, 2021.
ADOPTED this 1St day of June, 2021
ATTEST
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Chairman
Vice -Chairman
Commissioner
Clerk of the Board/Deputy Clerk of the Board
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, 2021, to establish a billing rate for the
cost per deputy for 2021 are allowable in accordance with the requirements of the Federal
award(s) to which they apply and the provisions of this 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 Official: Jerald V. Pettit
Title: _Kittitas County Auditor_
Date of Execution: _January 1, 2021
The 2021 Cost per Deputy Rate is approved based upon the 2021 adopted budget and completed
review 5-27-2021.
The rates approved are:
Regular hours non-federal $75.00 Overtime hours non-federal $112.00
Regular hours federal $61.00 Overtime hours federal $92.00
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5/27/2021 8:01 AM
New Deputy $ (Filling Vacancy)
Page 1
KITTITAS COUNTY SHERIFF'S OFFICE Updated:
PATROL DEPUTY COSTS 1/1/2021 -SM
$12,336.76
ISSUED COST PER SUB -
QTY ITEM TOTAL TOTAL
PRE-EMPLOYMENT $1,596.50
MEDICAL SCREENING
POLYGRAPH
PSYCH SCREENING
1 $796.50; $796.50
1 $200.001 $200.00
1 $600001 $600.00
$20.79
UNIFORMS $1,999.40
CUFF CASES
UNIFORM PANTS - STRYKE
PANTS
UNIFORM PANTS -
FECHHEIMER CARGO PANTS
2
$64.93
$129.86
1
2
$80.09
$160.18
UNIFORM S/S SHIRT -
FECHHEIMER
2
$69.26
$138.52
UNIFORM L/S SHIRT -
FECHHEIMER
2
$74.71
$149.42
UNIFORM L/S SHIRT - BLAUER
ARMORSKIN
2
$59.59
$119.18
UNIFORM S/S SHIRT - BLAUER
ARMORSKIN
BOOTS
2
$58.64
$117.28
1
$250.00
$250.00
GREEN TIE
1
$8.01
$8.01
STOCKING HAT
1
$18.12
$18.12
BALL CAP
1
$17.26
$17.26
JUMPSUIT
1
$516.05
$516.05
NAME TAG
1
$10.82
$10.82
BADGE
1
$97.20
$97.20
STREETGUARD GLOVES
1
$40.60
$40.60
WINTER JACKET W/ LINER
1
$226.90
$226.90
ACADEMY PACK
(ENTRY LEVEL DEPUTY) $3,809.37
ACADEMY TUITION 1 $3,347.001 $3,347,00
!ACADEMY CLOTHING I 1 $462,371 $462.37
BP VEST $1.648.21 1
ABA XTREME LEVEL II BP VEST
1
1
$37.46
$0.00
$20.79
W/THREAT PLATES, EXTERNAL
CUFF CASES
2
$24.90
$0.00
CARRIER, POUCHES,
1
$13.00
$0.00
OC SPRAY
.PLACARDS, ETC
1
$1648.21
$1,648.21
1
DUTY GEAR
DUTY BELT
LINER BELT
1
1
$37.46
$0.00
$20.79
$0.00
CUFF CASES
2
$24.90
$0.00
BELT KEEPERS SET OF 4)
1
$13.00
$0.00
OC SPRAY
1
$16.90
$0.00
OC CASE
1
$14.73
_$0.00
CHAIN HANDCUFFS
1
$30.27
$0.00
HINGED HANDCUFFS
1
$41.70
$0.00
GUN HOLSTER
1
$154.82
$0.00
SERPA TASER HOLSTER
1
$62.51
$0.00
KEY HOLDER
1
$15.39
$0.00
GLOVE POUCH
1
$12.35
$0.00
FLASHLIGHT HOLDER
1
$23.29
$0.00
4
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
5/27/2021 8:01 AM
New Deputy $ (Filling Vacancy)
Page 2
I EQUIPMENT 5698.98 I
RADIO HOLDER
1
$44.86
$0.00
$250.00 $250.00
RIFLE 1
RADIO EARPIECE
1
$43.11
$43.11
$611.90 $0.00
LESS LETHAL AMMO 15
MAG HOLDER
1
$26.81
$0.00
1
$99.00
ASP/BATON
1
$75.80
$0.00
$0.00
QUIKCLOT
ASP SIDEBREAK HOLDER
1
$37.37
$0.00
1
FIREARMS
$0.00
CPR MASK
$782.49
I EQUIPMENT 5698.98 I
HANDGUN W/3 MAGS 1
$596.42 $0.00
5 plus 10 for training
HANDGUN AMMO 1
$250.00 $250.00
RIFLE 1
$923.07 $0.00
SUPPRESSOR 1
$332.38 $0.00
LESS LETHAL SHOTGUN 1
$611.90 $0.00
LESS LETHAL AMMO 15
$6,77 $6.77
TASER 60 - ANNUAL PMT 1
$525.72 $525.72
I EQUIPMENT 5698.98 I
TECHNOLOGY $385.58
OFFICE 365 LICENSE 11 $385.581 $385.58
VEHICLE $1,373.12
PURCHASE & LICENSING -
FORD PI SUV
PORTABLE RADIO W/CHARGER
& EXTERNAL MIC, PROGRAM_
HEADLAMP
CELL PHONE
1
$1,002.30
$0.00
j
1
$32.22
$0.00
1
$50.00
$50.00
CELL PHONE - MONTHLY
SERVICE
12
$45.00
$540.00
GUN VAULT SAFE
1
$99.00
$0.00
FIRST AID KIT
1
$69.05
$0.00
QUIKCLOT
1
$42.01
$0.00
10OFT MEASURING TAPE
1
$25.78
$0.00
CPR MASK
1
$8.67
$8.6_7
DIGITAL VOICE RECORDER
PBT
1
�1
$250.31
_ $8,00
$0.0�
$479.33
DIGITAL CAMERA W/SD CARD &
CASE _ _ _ _ f 1 _
BINOCULARS 1
$314.64
$0.00
$181.78
$0.00
FINGERPRINT KIT 1
$112.95
$0,00
CRIME SCENE TAPE 1
$9.74
$9.74
BIOHAZARD CONTAINERS 2
$5.00
$0.00
BIOHAZARD PICKUP KIT 1
$17.32
$0.00
RUBBER GLOVES 1
$7.57
$7.57
DISINFECTANT 1
$3.00
$3.00
C -A -T TOURNIQUET 1
$27.20
$0.00
LIFEJACKET 1
$80.00
$80.00
TECHNOLOGY $385.58
OFFICE 365 LICENSE 11 $385.581 $385.58
VEHICLE $1,373.12
PURCHASE & LICENSING -
FORD PI SUV
1
$38,647.85
$0.00
DELL TOUGHBOOK
1
$2,436.00
$0.00
DATA1911 VERUS SOLO VIDEO
_SYSTEM
MAINTENANCE & SERVICE
CONTRACTS
PATROL BUILD
1
$5,670.00
$0.00
1
$4,510.00
$0.00
1
$16,700.00
$0.00
GRAPHICS
1
$430.00
$0.00
RADAR, PRINTER, SCANNER,
IMPACT CHARGER
1
$3,510.00
$0.00
DIAMOND HARD TRUCK COVER
1
$1,650.00
$0.00
5
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
5/27/2021 8:01 AM New Deputy $ (Filling Vacancy) Page 3
KENWOOD RADIO
1
$2,600.00
$0.00
COMPUTER WIRELESS -
MONTHLY SERVICE
12
$40.01
$480.12
MAGLITE W/CHARGER
1
$100.27
$0.00
INOVA LIGHT W/CHARGER
1
$243.08
$0.00
RADAR CALIBRATION &
CERTIFICATE - ANNUAL
1
$86.00
$86.00
PORTABLE RADIO CHARGER
1
$87.19
$0.00
GOODYEAR ALL SEASON
TIRES
JUMPER CABLES
SHOVEL
1 SET
$807.00
$807.00
1
$34.65
$0.00
1
$17.31
$0.00
SAFETY CONES
3
$13.94
$0.00
ROAD FLARES 1 CASE
1
$48.55
$0.00
WOOL BLANKET
1
$11.91
$0.00
ORANGE TRAFFIC PAINT
1 J
$7.241
$0.00
ANNUAL
ANNUAL
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
5/27/2021 8:01 AM Exisiting Deputy Annual Costs
KITTITAS COUNTY SHERIFF'S OFFICE Updated:
PATROL DEPUTY COSTS 1/1/2021 -SM
$3,$00.37
ISSUED COST PER SUB -
QTY ITEM TOTAL TOTAL
UNIFORMS $580.30
113P VE51 $329.64
ABA XTREME LEVEL II BP
VEST W/THREAT PLATES,
EXTERNAL CARRIER,
POUCHES. PLACARDS, ETC. 0.20 $1,648.21, $329.64
FIREARMS $283.85
HANDGUN AMMO j 1 $250.001 $250.00
LESS LETHAL AMMO j 5 $6.771 $33.85
EQUIPMENT $547.78
UNIFORM PANTS 2 $64.93 $129.86
UNIFORM S/S SHIRT 2 $69.26 $138.52
UNIFORM L/S SHIRT 2 $74.71 $149.42
BOOTS 0.5 $325.00 $162.50
GREEN TIE 1 $8.01 $0.00
STOCKING HAT 1 $18.12 $0.00
BALL CAP 1 $17.26 $0.00
JUMPSUIT 1 $516.05 $0.00
NAME TAG 1 $10.82 $0.00
BADGE 1 $97.20 $0.00
WINTER JACKET W/ LINER 1 $226.90 $0.00
113P VE51 $329.64
ABA XTREME LEVEL II BP
VEST W/THREAT PLATES,
EXTERNAL CARRIER,
POUCHES. PLACARDS, ETC. 0.20 $1,648.21, $329.64
FIREARMS $283.85
HANDGUN AMMO j 1 $250.001 $250.00
LESS LETHAL AMMO j 5 $6.771 $33.85
EQUIPMENT $547.78
TECHNOLOGY $385.58
OFFICE 365 LICENSE 1 $385.58] $385.58
VEHICLE $1.373.12
CELL PHONE MONTHLY
SERVICE 12 $45.00 $360.00
FINGERPRINT KIT 1 $112.95 $112.95
CRIME SCENE TAPE 1 $9.74 $9.74
BIOHAZARD CONTAINERS 2 $5.00 $10.00
BIOHAZARD PICKUP KIT 1 $17.32 $17.32
RUBBER GLOVES 1 $7.57 $7.57
DISINFECTANT 1 $3.00 $3.00
C -A -T TOURNIQUET 1 $27.20 $27.20
TECHNOLOGY $385.58
OFFICE 365 LICENSE 1 $385.58] $385.58
VEHICLE $1.373.12
Page 1
$325.00 N
REPLACE
7
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY xlsx
COMPUTER WIRELESS
MONTHLY SERVICE
12 $40.01 $480.12
RADAR CALIBRATION
1 $86.00 $86.00
ANNUAL
GOODYEAR ALL SEASON
TIRES
1 SET $807.00 $807.00
ANNUAL
Page 1
$325.00 N
REPLACE
7
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY xlsx
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5/27/2021 8:01 AM Direct Costs (non-sal_ben)
DIRECT COSTS ALLOCABLE TO DEPUTIES
$ 12,336.76
Cost of On -boarding a New Deputy:
Total gal
fuel/invoice
PRE-EMPLOYMENT COSTS
$ 1,596.50
UNIFORMS
$ 1,999.40
ACADEMY PACK ENTRY LEVEL DEPUTY
$ 3,809.37
BP VEST
$ 1,648.21
DUTY GEAR
$ 43.11
FIREARMS
$ 782.49
EQUIPMENT
$ 698.98
TECHNOLOGY
$ 385.58
VEHICLE
$ 1,373.12
$ 12,336.76
$ 3,500.27
Example of average cost/gal: DOT Annual fuel
cost range (2019):
Total
cost/invoice
Total gal
fuel/invoice
Cost of Maintaining a Deputy/Year:
JAN
FEB
MAR
APR
MAY
JUNE
JULY
AUG
SEPT
OCT
NOV
DEC
(This is the invoice total, not just Patrol)
$
UNIFORMS $
580.30
BP VEST $
329.64
FIREARMS/AMMO $
283.85
EQUIPMENT $
547.78
TECHNOLOGY $
385.58
VEHICLE GENERAL ANNUAL COSTS $
1,373.12
$ 3,500.27
Example of average cost/gal: DOT Annual fuel
cost range (2019):
Total
cost/invoice
Total gal
fuel/invoice
Avg
Cost/Gal
JAN
FEB
MAR
APR
MAY
JUNE
JULY
AUG
SEPT
OCT
NOV
DEC
(This is the invoice total, not just Patrol)
$
9,448.31
4,159.82
$
2.27
$ 7,650.53 3,496.38 $
2.19
$ 8,486.64 3,721.36 $
2.28
$ 9,350.57 3,468.93 $
2.70
$ 11,381.10 3,862.19 $
2.95
$ 11,358.80 3,933.24 $
2.89
$ 10,367.30 3,859.95 $
2.69
$ 10,469.78 3,938.89 $
2.66
$ 10,074.78 3,853.57 $
2.61
$ 10,187.56 3,653.12 $
2.79
$ 10,313.44 3,608.51 $
2.86
$ 9,399.73 3,665.14 $
2.56
$ 118,488.54 45,221.10 1 $
2.62
2021 budgeted fuel cost for GF and L&J vehicles: $84,250
Average cost/mile (using $2.37/gal, & assume 15
mpg avg) $ 0.16
Assume avg total miles driven/hour 50.00
Avg fuel cost/mile/hour $ 7.90
9
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY xlsx
5/27/2021 8:01 AM Direct Costs (non-sal_ben)
2021 KITTCOM/SPILLMAN COST $ 412,858.84
(Per contract)
2021 Insurance Budget (property & liability) $ 106,169.00
(non -jail, non-boatinq portion only)
2021 Vehicle maintenance budget for GF and L&J vehicles: $ 119,091.00
2020 Depreciation Values (from Kay's Depr Schedule): $ 153,063.31
2020 Allocated vehicle warranties for NEW LE and L&J $ 31,881.94
vehicles warranties not capitalized):
2020/2021 Estimated cost for allocated
depreciation, warranties and repairs $ 304,036.25
From OMB Super Circular 200
E. Direct Costs
1 General Direct costs are those that can be identified specifically with a particular final cost objective
2. Application. Typical direct costs chargeable to Federal awards are:
a Compensation of employees for the time devoted and identified specifically to the performance of those awards.
b. Cost of materials acquired, consumed, or expended specifically for the purpose of those awards
c. Equipment and other approved capital expenditures.
d. Travel expenses incurred specifically to carry out the award
3. Minor items. Any direct cost of a minor amount may be treated as an indirect cost for reasons of practicality where
such accounting treatment for that item of cost is consistently applied to all cost objectives
4. Factors affecting allowability of costs. To be allowable under Federal awards, costs must meet the following general criteria
a Be necessary and reasonable for proper and efficient performance and administration of Federal awards.
5 Reasonable costs. A cost is reasonable if, in its nature and amount, it does not exceed that which would be
incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost
10
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
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