HomeMy WebLinkAboutRes-2021-085KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 202I. O8S
A Resolution adopting the Kittitas County Sheriff
Cost per Deputy for theBudgetYear 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 Part200,
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
Regular hours federal $61.00
Overtime hours non-federal $1 12.00
Overtime hours federal $92.00
for the Cost per Deputy for Kittitas County Sheriff as certified by the County Auditor, effective
January 1,202I.
ADOPTED this I't day of June,202l
BOARD OF COMMISSIONERS
GTON
Comm
d#rk of the#oard/Deputy Clerk of theEoard
lSSlOner
CERTIFICATE OF COST PER DEPUTY
This is to certi$ 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 I,202I, to estabiish a billing rate for the
cost per deputy for 202I 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) A11 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 Coun tv 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
Regular hours federal $61.00
Overtime hours non-federal $l 12.00
Overtime hours federal $92.00
512712021 A:3A AMKITTITAS COUNTY SHERIFF2021 Cost Per Deputy$12,336.76$3,500.27$24,673.52151,508.98$350,930.01$'106,169.00$6s3,281.51$Total indirect costs(disallowed)$(A): Total $ to outfit a nesdeputy:$(B): Annual $ io maintain arexisting deputy:(A2): Assume two nw deputieshired per year.(833): Total cost for operatjngremaining 33 experien€ddeputies/year (cost of oplyear,including 001-30 and 120-30training/travel costs averaging-$36,00O/year):Kittcom/Spillman Costs (85% oltotal rcntract cost)2021 lnsuEn€ Budget(property & liability - excludesiril I h^rtih^\Total direct costs12,336.76I$Annual total admin/suppori staflsalaries and waqes:Total lndirect Costs3,500.27 INote 1: Storage units are used for storing speciality items, SRT, SAR, water rescue, command @nter, etc. not line deputyitems. Therefore, storage unit cosis are nol included in the ofi-duty offi€r rate calculaiion.Note 2:OMB Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the costs of etecledThe Sheriffs salary is therefore not included here.3lA mix of actual and estimaied costs are used here, in this initial €lculation. ln succeeding years, we will use soleiyto create this €lculation.4: Assume 173.33 hourslmonth*12 months. Not accounting for hours of paid leave taken, asmges and benefits are stillwhile on leave.5:under FedeEl628,885.71$24,673.52$1 51 ,508.98$350,930.01$1 06,1 69.00$633,281.5,r$Total indirecl costs (Ref: 89)628,885.71$(A): Total $ to outfit a newdeputy:628,885.71$(B): Annual $ to maintain anexisting deputy:(A2): Assume two new deputieshired per year.(833): Total cost formaintaining 33 experienceddeputies/year (@st of oper/year,including 001-30 and 120-30training/travel costs averaging-$36,00o/year):Kittcom/Spjllman Costs (850/6 01total ontract costl2021 lnsuranc Budgel(property & liability - excludesieil R hoetin6lTotal direct costs633,281 51112633,281.51Total direct costs (Ref:57.33Average of deputy regular926152.49t$75Esalaries/hour:$Total direct costs (Ref: K14)F]NAL FEDERAL RATE FORDEPUW (OT tS 1.5 REG STIME':FINAL RATE FOROFF-DUTYDEPUTY (OTtS 1.5 REG $TIME):FINAL RATE FOR OFF.DUTYDEPUTY(REGnME)'Deputy $FINAL FEDERAL RATE FORDEPUTY{REGn[tE)'Deputy $OnlYtAverage ot deputy regularsalaries/hour:Direct Costslndircct Cosls - DISALLOWED't7.34Direct CostsFdlrectC668.70iITotal direct &costs/Deputy (35funded @ 2,080Total direct &cosG/Deputy (35 FTESfunded @ 2,080 hrs/yr)salaries andAnnual total admin/supportTotal lndirect CosGNote 1: Storage units are used for storing speciality items, SRT, SAR, water rescue, @mmand €nter, etc. not line deputyitems. Therefore, storage unit costs are not lncluded in the ofi-duty officer rate €lculation.Note 2;OMB Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the @sts of electedThe Sheriffs salary is therefore not included here.Note 3:A mix of actual and estimated msts are used here, in this initial €lculation. ln suceeding years, we will use solelyto create this €lculation.Note 4: Assume 1 73.33 hours/month'1 2 months. Not a@ounting for hours ol paid leave taken, as wages and benefits are stillwhile on leave(j)G:\Spreadsheetsuc@unljng\Cost Alloction (includes Excel & Wod)\She.ift\2021 COST OF A DEpUTy.xt*
512712021 8:01 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
New Deputy $ (Filling Vacancy)Page 1
Updated:
1t1t2021 -SM
ISSUED COST PER
QTY ITEM TOTAL
EMY TUIT N $3,347.00
$462.37ACADEMY CLOTHING
SUB-
TOTAL
1
1
4
330.7S
PRE-EMPLOYMENT $1,596.50
MEDICAL SCREENING 1 $796.50 $796.50
POLYGRAPH 1 $200.00 $200.00
PSYCH SCREENING 1 $600.00 $600.00
UNIFORMS $1,999.40
UNIFORM PANTS - STRYKE
PANTS 2 $64.93 $129.86
UNIFORM PANTS.
FECHHEIMER CARGO PANTS 2 $80.09 $1 60.1 8
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 $1 '19.18
UNIFORM S/S SHIRT - BLAUER
ARMORSKIN 2 $58.64 $117,28
BOOTS 1 $250.00 $250.00
GREEN TIE 1 $8.01 $8.01
STOCKING HAT 1 $1 8.1 2 $ 18. 12
BALL CAP 1 $17.26 $17.26
JUMPSUIT 1 $51 6.05 $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
$3,347.00
$462.37
BP VEST $1,648.21
ABA XTREME LEVEL II BP VEST
WTHREAT PLATES, EXTERNAL
CARRIER, POUCHES,
PLACARDS, ETC.1 $1,648.21 $1,648.21
DUTY GEAR $43.11
DUTY BELT 1 $37.46 $0.00
LINER BELT 1 $20 79 $0 00
CUFF CASES 2 $24.90 $0.00
BELT KEEPERS (SET OF 4)I $13.00 $0 00
OC SPRAY I $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 I $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
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2Oz1 COST OF A DEPUTY.xlsx
RADIO HOLDER 1 $44.86 $0.00
RADIO EARPIECE I $43.1 I $43. I I
MAG HOLDER 1 $26.81 $0.00
ASP/BATON 1 $75.80 $0.00
ASP SIDEBREAK HOLDER 1 $37.37 $0.00
FIREARMS $782.49
HANDGUN W/3 MAGS 1 $596.42 $0.00
HANDGUN AMMO I $250.00 $250.00
RIFLE I $923.07 $0 00
SUPPRESSOR 1 $332.38 $0.00
LESS LETHAL SHOTGUN 1 $61 1.90 $0.00
LESS LETHAL AMMO 15 $6.77 $6.77
TASER 60 - ANNUAL PMT I $525.72 $525.72
EQUIPMENT $698.98
PORTABLE RADIO WCHARGER
& EXTERNAL MIC, PROGRAM 1 $1,002.30 $0.00
HEADLAMP I $32.22 $0.00
CELL PHONE 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
lOOFT MEASURING TAPE 1 $25.78 $0 00
CPR MASK 1 $8.67 $8.67
DIGITAL VOICE RECORDER
PBT
4
I
1
$250.31
$42e.33
$0,00
$0.00
DIGITAL CAMERA W/SD CARD &
CASE
BINOCULARS
$314.64 $0 00
$o 00$18'1.78
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 I $27.20 $0.00
LIFEJACKET 1 $80.00 $80.00
TECHNOLOGY $385.58
OFFICE 365 LICENSE 1 $385.58 $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
DATA,1911 VERUS SOLO VIDEO
SYSTEM 1 $5,670.00 $0 00
MAINTENANCE & SERVICE
CONTRACTS 1 $4,510.00 $0.00
PATROL BUILD 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
512712021 8:01 AM New Deputy $ (Filling Vacancy)Page 2
5 plus 10 for training
5
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2021 COST OF A DEPUTY.xlsx
KENWOOD RADIO 1 $2,600.00
COMPUTER WIRELESS -
MONTHLY SERVICE 12 $40.01 $480.12
MAGLITE WCHARGER 1 $100.27 $0.00
INOVA LIGHT WCHARGER 1 $243.08 $0.00
RADAR CALIBRATION &
CERTIFICATE - ANNUAL 1 $86.00 $86.00
PORTABLE RADIO CHARGER 1 $87.1 I $0.00
GOODYEAR ALL SEASON
TIRES 1 SET $807.00 $807.00
JUMPER CABLES 1 $34.65 $0 00
SHOVEL 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 $7.24 $0.00
512712021 8:01 AM New Deputy $ (Filling Vacancy)
$0.00
ANNUAL
ANNUAL
Page 3
6
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl20z1 COST OF A DEPUTY.xlsx
512712021 8:01 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
Exisiting Deputy Annual Costs
Updated:
1t1t2021 -SM
Page 1
$325.00 tv
REPLACE
ISSUED
QTY
COST PER
ITEM
SUB-
TOTAL TOTAL
ANNUAL
ANNUAL
7
644.27
UNIFORMS $580.30
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 $1 8.12 $0.00
BALL CAP 1 $17.26 $0.00
JUMPSUIT 1 $516.05 $0.00
NAME TAG 1 $10.82 $0.00
BADGE I $97.20 $0.00
WINTER JACKET W LINER 1 $226.90 $0.00
BP VEST $329.64
ABA XTREME LEVEL II BP
VEST WTHREAT PLATES,
EXTERNAL CARRIER,
POUCHES, PLACARDS, ETC.0.20 $1,648.21 $329.64
FIREARMS $283.85
HANDGUN AMMO I $250.00 $250.00
LESS LETHAL AMMO 5 $6.77 $33.85
EQUIPMENT $547.78
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
COMPUTER WIRELESS
MONTHLY SERVICE 12 $40.01 $480.12
RADAR CALIBRATION I $86.00 $86.00
GOODYEAR ALL SEASON
TIRES 1 SET $807.00 $807.00
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2O21 COST OF A DEPUTY.xlsx
512712021 8:01 AM202'1 Reg & OT Hourly SalariesPage 12021 COST OF A DEPUTY - REGULAR TIME AND OVERTIMECALCULATIONS ofAVERAGES PER STEPSTotalhourlysal/benTotal FEDsal/ben$ 49.78r$ 45.71$ 51.26I$ 47.04$ 52.67I$ 48.31$ ss.21 I$ 50.se$ s7.60 I$ 52.73$ 59.97 I$ 54.87$ 60.e7I$ 5s.77$ 63.s3 IS s8.07$ 64.94I$ 5s.33Benefits per Reg HoursLife$ 0.0097$ 0.0097$ 0.0097$ 0.0097$ 0.0097$ 0.0097$ 0.0097$ 0.0097$ 0.0097lndirectCost$ 4.0604$ 4.2105$ 4.3532$ 4.6'106$ 4.8s26$ 5.0931$ s.1947$ 5.4543$ 5.5970Medicals 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700Unempl.$ 0.0064$ 0.0066$ 0.0068$ 0,0072$ 0.0076$ 0.0080$ 0.0081$ 0.0086$ 0.0088Ret.$ 1.6974$ 1.7601$ 1.8198$ 1.9274$ 2.0286$ 2.1291s 2.1716$ 2.2801$ 2.3398L&t$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571FICA$ 2.4362s 2.5263$ 2.61 19$ 2 7664$ 29116$ 3.0559$ 3.1 168$ 3.2726$ 3.3582Reg HrlyRate$ 31.8462$ 33.0231$ 34.1424$ 36.1616$ 38.0597$ 39.9462$ 40.7424$ 42.7789$ 43 8982Reg Hours/mo173 333I/JJJJ1 73.333173.3331 73.3331 73.3331 73.3331 73.3331 73.333Annual Salary$66,240.00$68,688.00$71 ,016.00$75.216.00$79,164.00$83,088.00$84,744.00$88,980.00$91,308.00Base Salary$5,520.00s5,724.00$5,918.00$6,268.00$6,597.00$6.924.00$7,062.00$7,415.00$7,609.00EffectiveDates1t1t202111112021111120211t1t20211t1t20211t1t202111112021111t20211t1t2021DeputySTEP ISTEP 2STEP 3STEP 4STEP 5CPL,ICPL 2SGT 1SGT 2hourly OTTotal FEDsal/benTotalhourly OTsal/ben$ 61.43I$ 55.34$ 63.65I$ 57.33$ 65.76I$ 59.23$ 6e.57I$ 62.6s$ 73.15 I$ 6s.87$ 76.71I$ 6s.07$ 78.21 I$ 70.42$ 82.05 I$ 73.87$ 84.16I$ 75.76Life$$$$b$UU$lndirectCost$ 6.0906$ 6.3157$ 6.5297$ 6 9159$ 7.2789$ 7.6397$ 7.7920$ 8.1815$ 8.3955Medical$a$$$$$$$Unempl.$ 0.0096$ 0.0099$ 0.0102$ 0.0108$ 0.0114$ 0.0120$ 0.0122$ 0.0'128$ 0.0132Ret.$ 2.5461$ 2.6402$ 2.7297$ 2.8911$ 3.0429$ 3.1937$ 3.2574s 3.4202$ 3.5097L&t$ 1.3571$ 1,3s71$ 1.3571$ 1 3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571BenefiB per OT HoursFICA$ 3.6544$ 3.7894$ 3.9178$ 4.1495$ 4.3673$ 4.5838$ 4.6752$ 4.9089$ 5.0373OTRate/Hour(1.5)$ 47.7693$ 49.5347$ 51 .2136$ 54.2424$ 57.0895$ 59.9193$ 61.1136$ 64.1684$ 65.8472OT Hours111111111Base Salary$5.520.00$5,724.00$5,9'18.00$6,268.00$6,597.00$6,924.00$7,062.00$7,415.00$7,609.00EffectiveDates1t1t2021111120211t1t2021111120211tlt202111112021111120211111202'11t1t2021DeputySTEP.ISTEP 2STEP 3STEP 4STEP 5CPL 1CPL2SGT 1SGT 22021 RatesSocaal SecurityL&I-LERetirementUnemploymentMedical Premiumlndirect Cost AllocationLife0.0765 x salary1.35705 x hours0.0533 x salary0.0002 x salary8.370016'1 flat/173.3330.1275 x salary0.0096923 flav173 3332021 premium2021 premium$ 1 ,612.00$ 1.68NOTE 1: Longevity, fitness, and education stipends were not included, as theyare not material to the final outcomeNOTE 2: Medical beneflts are allocated between total regular hours only,Off-Duty Deputy Salaries and BenefitsAverage of Regular Hourly Salaries and Benefits$ 57.33Average of OT Salaries and Benefits:$ 72.74Federal Deputy Salaries and BenefitsAverage of Regular Hourly Salaries and Benefits$ 52.49Average of OT Salaries and Benefits:$ 65.50@not included in OT too.G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
512712021 8:01 AM Direct Costs (non-sal_ben)
DIRECT COSTS ALLOCABLE TO DEPUTIES
$ 12,336.76
$ 3,500.27
JAN
FE
JUNE
JUL
AUG
SEPT
ocr
N
DEC
(This is the invoice total, not just Patrol)
Cost of On-boarding a New Deputy:
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 $ t ,373.12
Cost of Maintaini ear:a
UNIFORMS $ 580.30
BP VEST 329.64$
FIREARMS/AMMO $ 283.85
EQUIPMENT $ 547.78
TECHNOLOGY 385.58$
VEHICLE GENERAL ANNUAL COSTS $ t ,373.12
Example of average cosUgal: DOT Annual fuel
cost range (2019):
Total
cosUinvoice
Totalgal
fuel/invoice
Avg
GosUGal
$ 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
$ t 1,381.10 3,862.19 $ 2.95
$ t 1,358.80 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
$ 1 18,488.54 45,221.10 $ 2.62
2021 budgeted fuel cost for GF and L&J vehicles:
Average cosUmile (using $2.3719a1, & assume 15
mpg avg) $
Assume avg total miles driven/hour
Avg fuel cosUmile/hour $7.90
$84,250
0.16
50.00
9
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\SherifMO21 COST OF A DEPUTY.xlsx
512712021 8:01 AM Direct Costs (non-sal_ben)
2021 KaTTCOM/SP|LLMAN COST $ 412,858.84
(Per contract)
2021 lnsurance Budget (property & liability) $ 106,169.00
non-boati
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
vehicles {warranties not caoitalized}:$ 3{,881.94
202012021 Estimated cost for allocated
depreciation, warranties and repairs $ 304,036.25
iiqorn-OM$slpeid'ircutarrg0,. . - -"--- -. -
_- --. i
E. DrTecf Cosfs
1. General. Direct costs are those that can be identified specifically with a particular final cost objective.
2. Application. Typical direct costs chargeable to Federal awards are:
a. Compensation of employees for the tlme devoted and identified specifically to the performance of those awards
b. Cost of materials acquired, consumed, or expended specifically for the purpose of those awards
c. Equipment and other approved capital expenditures
d. Travel expenses incurred specifically to carry out the award.
3. Minor items. Any direct cost of a minor amount may be treated as an indirect cost for reasons of practicality where
such accounting treatment for that item of cost is consistently applied to all cost objectives.
4. Factors affecting allowability of costs. To be allowable under Federal awards, costs must meet the following general criteria:
a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards.
5. Reasonable costs. A cost is reasonable if, in its nature and amount, it does not exceed that which would be
incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\SherifM021 COST OF A DEPUTY.xlsx
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5t27DO21 8A1 AM2021 Admrn S!ppodtndredPage 1TO INDIRECT COSTSCOST OF A DEPUTY - ADMINHH$ 28.260st40-1943 A.771g98.t38$ 32,2s€5n 96t567.156s6S 7LA$ 36.723s13 0713 22.061s 628.886Benefits SubtotalsI 70A 42??$ 44.797 7975s2 353 3AO7$ 31.358.4582$ 9,822.s055$ 20.003.7358s19 696 A?a2$ 22A0A2165$20 409 3574$5 089 81 14$ 7,'168.5328BemfG per Reg Hourslndirect Cost$553 1930s$2 860 1A2As5 005 3950ss5_780.&60ss1 272 6540s1 89a 7300Medical$3.413 4464s 174096335s853.3616s 1214674U$3 481.9267s7 253 5736s2 985 7555s2 133 4040LJnempl.$s19 0800s$1 3 3550$ 4.4866$7.5092$8 9495s$5 0450ss2 97A4Ret.s2 4A6 194455.084 8200s57) 910A$3 559 37401s5 091 762as5 Aao 3905s3.271 7AUs1 294 6135$ 1.931 4924L&t$100 4640$25 1150$564 5328$188 3700s6150 6960s$50 2320sFICAs 1 419.22AOs7 298 1000s$5 10a 6700$1.716.1A92I3.003.237053 4)3 1761$3.468 3876$1 929 7?7As763 5924s1 139 2380% ofAnnual$leriesAll@able tolndirrct1A 55)$ 95 400s4 417$66 780st2 433s3q ?5As 44.747s45 31As 25225sq oR,$14 492ol TifieSpentasDeputy400/61000/o1rl0/"70v.200/oa50/o750/"85%604/"35Vo2r)0/25VaAnnual Salary$46 380 00s44 17? OOs112 164 00s52 344 00s75 564 00$49 904 OOs59.568 00BaseSalary$7 950 0a$3 681 00s7 q50 0a$9 347.00g4 362 00s6 2S7 00s6 006 0ns4 159 00EffectiveDates1t1DO211t1t20211t1DO)11t112021111 120211t1t20211t1t20211t1 t2021ADMIN NAMEAen KokierChrisWhitsetGritrinJiil BeedleRandv MitchellShatrie McPher$nNOTE I: Longevity lltness. and ducation slipends were not included. as theyare noi mateiai to the final outcomeNob 2: Applicable admin duties in€lude AR billinqs, AP voucher proce$ing,budgetary wo.k, rcrkrng ilth offiuiy deputies, etc.Note 3: OI\IB Super CircuJar 200 prohrbils rnclusion of cosb that benefit the public at larqe, includino the cods of etected officralsThe Sherifs salary is therefore not included hereFrom OMB SuFr Circular 200F lndirct CosE3 L.miat.on oF ndred or aomrnrsrattve costs.a. ln addition to restdclons conteined in this Circular, there may be lam that fudher Iimii the amount of admtnistratve or indired cost al owedL&I-LEL&l-ClericalRetiremeni (PERS)Retirement (LEOFF)UnemploymentMedical Premium {Cor)lVedical Premium (Line)l\redical Premi!m (EE+Spouse)lndtect Cost Allocation1.35705o.120750 129700.053300.000204.142708.370025 19231o 12750x hou6xslaryxslaryflav173 333f|aV173.333flaV173.333llav173 333Exempt, EE+SpouseLrne$1,612.00$900.002080 hours/year173.333 ho!dmonthGlspreadsheetsuccount ng\Cost A location (includes Excel & Word)\Sheriffl2o21 COST OF A DEPUW.xtsx
512712021 8:02 AMTraining Cost SummaryHN)2018ACTUALEXPENSES7,6321,6003,569L,751t4,5524,429600L,025L86906,76220t7ACTUALEXPENSES8,6032,6622,6392,0O415,9086,O7r420t,4LO7,73415,6353L,543.342016ACTUALEXPENSES4,512l_,5154,2294693,466L4,tgL2,0661,7841,,47I3721_,1826,8752L,066.47OBJ CODE430L4301.4301,4301430143014301 Total4906490649064906490649064905 TotalTRAVEL & TRAINING ACTUALS5 YEAR AVG TRAINING+TRAVEL25,555.1511,315.38FUND OOl-30DESCRIPTIONTRAVELTRAVELTRAVELTRAVELTRAVELTRAVELTRAVELR EG TSTRATTO N/TRA| N I NGREG TSTRATIO N/TRAr N r NGREG TSTRATTO N/TRAt N I NGREG TSTRAT|ON/TRA| N I NGREG tSTRATTO N/TRAt N I NGR EG TSTRATIO N/TRA| N r NGTRAINING5 YEAR AVG TRAINING ONLYGL CODE30025430L30020554301300206543013002075430130021554301300299s43013002s49063002055490630020654906300207549063002155490630029954906DIVISION NAMEPATROLSARSRTMCUWATER RESCUEPATROL L&JPATROLSARSRTMCUWATER RESCUEPATROL L&JG:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2l2l COST OF A DEPUTY.xlsx
ASSET AREA ASSET TYPE Asset IDCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCost BeginPeriodCost EndPeriodAccum Depr PeriodPeriodEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEqEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQ6057100380103035103038103039103040L03700103701103702103703ro3704103705103706ro370-l103708to44LOto44trto44r2104473IO441.4105541105542105543105544r"05545105546106151106152106153106154107803LO780410780s107805ro780710780812661"12978179821890824,632.6026,377.8429,5r3.2029,601.9229,60r.9229,60L.9230,265.4730,265.4730,265.4730,265.4730,265.4730,265.4732,382.7232,383.2324,747.593L,547.7L3L,547.71,31,547.7L36,383.4336,582.8929,9s6.3933,299-4s32,217.2533,299.4533,299.4533,299.4s38,486.6638,482.6638,482.6638,420.914t,534.5141,534.5r.4L,534.5L24,532.6026,377.8429,sr3.2029,601..9229,50t.9229,601.9230,265.4730,265.4730,265.4130,265.4730,26s.4730,265.4732,382.7232,383.2324,747.5931,547.7131,547.7L37,547.71.36,383.4336,582.8929,956.3933,299.4532,217.2533,299.4533,299.4533,299.4538,486.6638,482.6638,482.6638,420.9147,534.514L,534.5L47,534.51.39,536.6939,536.6943,t78.9330,120.7437,285.0529,315.7929,745.O724,632.6026,377.U29,5t3.2029,60L9229,60L.9229,501..9228,373.8728,373.8728,373.8728,373.8728,373.8728,373.8730,358.8029,684.6',J.23,200.8720,375.5720,375.5720,375.5723,498.7723,621.4513,456.9813,874.8013,423.8014,568.54L4,568.5414,568.542,402.74801.721,891.601,891.601,891.601,89r-.601,891.601,891.602,O23.922,698.627,546.727,229.037,229.037,229.038,337.178,382.936,72L.997,63L.747,383.147,631..'J.47,631.747,631..t48,820.s18,818.928,818.926,403.s02,s95.902,s95.902,595.904,178.444,940.942,698.682008 FORD ESCAPE - VEHTCLE #0710 (HAZZARD)CHARGER (MARTTN)FORD TNTERCEPTOR SUV (KtVt)F2s0 PTcKUP SHORT BED (BRUCE)F25O PICKUP SHORT BED (MCKEAN)F25O PICKUP SHORT BED (MCBRIDE)FORD TNTERCEPTOR SUV (DELLTNGER)FORD INTERCEPTOR SUV (RICKEY)FORD INTERCEPTOR SUV (FOREMAN)FORD INTERCEPTOR SUV (SEVERSON)FORD INTERCEPTOR SUV (JOHNSTON)FORD TNTERCEPTOR SUV (MECKLEY)FORD F2s0 SHORT BED (BERG)FORD F25O SHORT BED (NALE)FORD ESCAPE AWD (BANNTSTER)2017 FORD TNTERCEPTOR SUV (NtELSEN)2017 FORD INTERCEPTOR SUV (MARGHEIM)20r_7 FORD TNTERCEPTOR SUV (TtREy)2017 FORD F1s0 (WOODY)2017 FORD F250 (HOUSEBERG)2018 FORD TNTERCEPTOR (HOCTOR)FORD I NTERCEPTOR (FOSTER)DODGE CHARGER (ROMERO)FORD r NTERCEPTOR (CORBETT)FORD TNTERCEPTOR (SEtLSTAD)FORD TNTERCEPTOR (GREEN)AWD TNTERCEPTOR SUV (GOEMAN)POLICE I NTERCEPTOR (VRAVES)POLICE INTERCEPTOR (HARRIS)FORD INTERCEPTOR AWD (THOMPSON}2O2O FORD F15O CREW CAB2020 FORD F1502020 FORD F1502O2O FORD F25O 4WD CREW CAB2O2O FORD F25O 4WD CREW CAB2020 FORD TNTERCEPTOR (TRAFFTC POS|TION)2006 FORD PATROL VEHICLE (BUNDY)2007 FORD EXPEDTT|ON - VEHTCLE #0709 (HOFFMAN)2010 FORD ESCAPE (STNCLATR)2013 FORD EXPLORER (BLUME)Vehicle Numbers(2oo2l(2003)(2004)(200s)(2005)(2oo7l30,120.1437,285.0529,3I5.7929,745.O730,120.7437,285.0529,375.7929,745.O7H(,153,053.31NOTE: Warranties are not capitalized, so therefore not depreciated.
2001 (3/10THS FUND)2OO2 (GENERAL FUND)2OO3 {GENERAL FUND)2OG (GENERAL FUND)2OO5 (GENERAL FUND)2006 (GENERAL FUND)2OO7 (GENERAL FUND)(3/lOTHS FUNDI(GENEML FUND)KOKJERNIELS€NCORAETTPATROLBRUCEMCBRIDERICKEYPARTIAL PATROL BUILDPATROL BUILDPATROL BUILDPATROL BUILDPATROL BUILDPATROL BUILD2O2O FORD F150 RESPONOER2020 FORD F150 RESPONDER (REPLACES 0707 CV)2020 FORD F150 RESPONDER (REPLACES 1304 pD2020 FORD F150 RESPONDER (REPLACES 1 305 pl)2020 FORD F250 (REPLACES 1404 F150)2020 FORD F250 (REPLACES 1505 F250-USFS)2O2O FORD PI SUV *TRAFFIC ENFORCEMENT"KITTITAS COUNTY SHERIFF'S OFFICE2020 VEHICLE COSTS (Jill's Budqet Ptan)(TABLET, HARD COVER-NO CANOPY)PATROL BUILD. FRONT & REAR MDAR ANTENNA$68,000.00$86,000.00$86,000.00$84,000.00$86,000.00$86,000.00$86,000.00APPROVED VEHICLE BUDGET - 3/1OTHS FUNOAPPROVED VEHICLE BUOGET - GENERAL FUND$68,000.00$514,000.00(1) F150F25A(1) Pr SUVF250(1) Pr SUVCOSI PER$41,636.02$5,500.00$7,600.00$6,300.00$1,785.87$2,512.5Ss1 155 00$3,218.05$1,785.87BARS1 3002564081 300256403l 3002548131 3002548051 3002548031 30025410i1 3002535711 3002535671 3002531 152OA} BUDGET$246,814.50$63,000.00VEHICLE PURCHASE & LICENSINGDATAg1 1 TX1 TABLET SYSTEMI'AINTENANCE & SERVICE CONTRACTSVEHICLE BUILDDIAIVOND HARD TRUCK COVERKENWOOD RAOIOALL SEASON TIRES & TIRE CHAINSaAES120 300256408120 300256403120 300254813120 300254805120 300253571120 300253567120 3002531 1 52020 BUDGgt$41.636.02$5,s00.00$7,600.00$6,300.00$1,785.87$2,512.59$1,155.00OTYSUBTOTAL AUDGETDESCRPnON$41,636.02 VEHTCLES (3i1 oTHS)$5,500.00 cotMPEQUtP (3/10THS)s7,600.00 EoulptrlAtNTAGRMT (3/1 oTHS)s6,300.00 vEHrvlArNT (3/1 oTHS)s1,785.87 iVItNVEHEQUtp (3noTHS)$2,512.59 MtNCOM|VEQUtp (3/1 oTHS)$1,1 55.00 OPERSUPP (3/1oTHS)SUBTOTAL BUDGETDESCRIPTION$124,582.86$79,059.60s43,1 72.04 VEHTCLES (PATROL)s33.000.00$30,000.00 coMPEoulP (PATRoL)$19,308.30$8,929.35 tVINVEHEQUTP (PATROL)$1 5,075.54 MTNCOMMEQUTp (PATROL)s6,930.00 oPERSUPP (PATROL)QTY321F150(3)(2)VEHICLE PURCHASE & LICENSINGVEHICLE PURCHASE & LICENSINGVEHICLE PURCHASE & LICENSINGCOST PER$41,527.62$39,529.80s43,172.A4F150DATAg1 1 TXl TABLET SYSTEI/DATAg1 1 VERUS SOLO VIDEO SYSTEM$5,500.00$5,000.00(3)l2tMAINTENANCE & SERVICE CONTMCTSMAINTENANCE A SERVICE CONTRACTSMAINTENANCE & SERVICE CONTRACTS$7.600.00$6,350.00$7.600.00$43,100.005102,000.00$492.00$2,460.00Vehicle Numbers(2002, 2OO3 , 2OO4)(2005,2006)(2oo7)Vehicle *200220032004200520062407Premium Maint. Plan.s2,659.26$2,659.26$2,6s9.26$2,659.26$2,659.26s2,257.13$15,553.43Premium Care Plan$2,302.53$2,302.s3s2,302.53s3,591.62$3,691.62$22.800.00s12.700.00s7,6m.00 EQUTPMATNTAGRMT (PATROL)$17,000.00 sl02,000.00 VEHMA|NT(PATROL)$82.00 $492.00EAU|PREPMA|NT(PATROL)s410.00 $2,460.00PROSERV(PATROL)VEHICLE BUILDRADAR CALIBMTION & CERTIFICATEGRAPHICS666$2,037.68$16,328.512020 Allocated vehicle mtradies for NEW LE andL&J vehicles (waranties not capihlized):$31,681.94RADAR, PRINTER, SCANNERDIAMOND HARD TRUCK COVERKENWOOD MDIOALL SEASON TIRES & TIRE CHAINS$2.512.59$1 155.00$28,237.65$1s,075.54$6,930.00HlF