HomeMy WebLinkAboutResolution Recinding and approving revised rateKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2021-
A Resolution rescinding Resolution 2021-085 and adopting a new Resolution for the
Kittitas County Sheriff
Cost per Deputy for the Budget Year 2021
WHEREAS, on June 1, 2021, the Board of County Commissioners adopted Resolution 2021-
085, adopting the Sheriff's 2021 Cost per Deputy rate, and
WHEREAS the Budget & Finance Manager presented the incorrect rate for the Board to adopt
at the rates of:
Regular hours non-federal $75.00 Overtime hours non-federal $112.00
Regular hours federal $61.00 Overtime hours federal $92.00
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 Cast of a Deputy, and,
WHEREAS, the County Auditor has reviewed and approved the corrected 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 resends
Resolution 2021-085 and adopts the corrected rates as follows
Regular hours non-federal $79.00 Overtime hours non-federal $119.00
Regular hours federal $66.00 Overtime hours federal $99.00
for the Cost per Deputy for Kittitas County Sheriff as certified by the County Auditor, effective
January 1, 2021.
Resolution 2021 -
Page 2
ADOPTED this 15th 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
Page
Page
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: Kittita 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 $79.00 Overtime hours non-federal $119.00
Regular hours federal $66.00 Overtime hours federal $99.00
NOTE: Originally presented to the Board of County Commissioners on June 1, 2021 and adopted amounts
per Resolution 2021-085. The rates presented at that time were pulled from an incorrect tab on the Excel
spreadsheet. The above rates are correct.
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5
6/11/2021 10:52 AM
New Deputy $ (Filling Vacancy)
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
PRE-EMPLOYMENT
MEDICAL SCREENING
POLYGRAPH
PSYCH SCREENING
UNIFORMS
ISSUED COST PER
QTY ITEM
1 $796.50
1 $200.00
1 $600.00
SUB-
TOTAL
$796.50
$200.00
$600.00
Page
Updated: 6
1/1/2021 -SM
$12,336.76
TOTAL
$1.596.50
$1,999.40
JACADEMY PACK (ENTRY LEVEL DEPUTY) $3,809,37
ACADEMY TUITION 1 $3,347.00 $3,347.00
ACADEMY CLOTHING 1 $462.37 $462.37
BP VEST $1,648.21
ABA XTREME LEVEL II BP VEST
W/THREAT PLATES, EXTERNAL
CARRIER, POUCHES,
PLACARDS, ETC. 1 $1,648.21 $1,648.211
DUTY GEAR
DUTY BELT
LINER BELT
CUFF CASES
UNIFORM PANTS - STRYKE
PANTS
UNIFORM PANTS -
FECHHEIMER CARGO PANTS
2
2
$64.93
$129.86
1
$80.09
$160.18
UNIFORM S/S SHIRT -
FECHHEIMER
UNIFORM L/S SHIRT -
FECHHEIMER
UNIFORM L/S SHIRT - BLAUER
ARMORSKIN
2
$69.26
$138.52
2
$74.71
$149.42
2
$59.59
$119.18
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
$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
JACADEMY PACK (ENTRY LEVEL DEPUTY) $3,809,37
ACADEMY TUITION 1 $3,347.00 $3,347.00
ACADEMY CLOTHING 1 $462.37 $462.37
BP VEST $1,648.21
ABA XTREME LEVEL II BP VEST
W/THREAT PLATES, EXTERNAL
CARRIER, POUCHES,
PLACARDS, ETC. 1 $1,648.21 $1,648.211
DUTY GEAR
DUTY BELT
LINER BELT
CUFF CASES
1
1
2
$37.46
$20.79
$24.90
$0.00
$0.00
$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
$43.11
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
6/11/2021 10:52 AM New Deputy $ (Filling Vacancy)
PURCHASE & LICENSING -
FORD PI SUV
DELL TOUGHBOOK
RADIO HOLDER
1
$44.86
$0.00
$2,436.00 $0.00
$5,67.0.00 $0.00
$4,510.00 $0.00
RADIO EARPIECE
1
$43.11
$43.11
1
MAG HOLDER
1
$26.81
$0.00
$430.00
ASP/BATON
1
$75.80
$0.00
$1,650.00
ASP SIDEBREAK HOLDER
1
$37.37
$0.00
FIREARMS
HANDGUN W/3 MAGS
1
$596.42
$0.00
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
1 $525.721
$525.72
EQUIPMENT
PORTABLE RADIO W/CHARGER
& EXTERNAL MIC, PROGRAM
HEADLAMP
CELL PHONE
1
$1,002.30
$0.00
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
$8.67
1DIGITAL
VOICE RECORDER
1
$250.31;
$0.00
PBT �
DIGITAL CAMERA W/SD CARD &
CASE _
BINOCULARS
FINGERPRINT KIT
CRIME SCENE TAPE
1
1
1
1
1
J $479.33
.
$314.641
$181.78
$112.95
$9.74
$0.00
$0.00
$0.00
$0.00
$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
OFFICE 365 LICENSE
1
$385.58
$385.58,
VEHICLE
PURCHASE & LICENSING -
FORD PI SUV
DELL TOUGHBOOK
1
$38,647.85
$0.00
1
$2,436.00 $0.00
$5,67.0.00 $0.00
$4,510.00 $0.00
DATA1911 VERUS SOLO VIDEO
SYSTEM _
MAINTENANCE & SERVICE
CONTRACTS
1
1
PATROL BUILD
1
$16,700.00
$0.00
GRAPHICS
1
$430.00
$0.00
RADAR, PRINTER, SCANNER,
IMPACT CHARGER 1
DIAMOND HARD TRUCK COVER 1
$3,510.00
$0.00
$1,650.00
$0.00
Page
7
$782.49
5 plus 10 for training
$698.98
$385.58
$1,373.12
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
6/11/2021 10:52 AM New Deputy $ (Filling Vacancy)
Page
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
1 SET
$87.19
$807.00
$0.00
$807.00
GOODYEAR ALL SEASON
TIRES
JUMPER CABLES
SHOVEL
SAFETY CONES
1
$34.65
$0.00
1
$17.31
$0.00
3
$13.94
$0.00
ROAD FLARES 1 CASE
1
$48.55
$0.00
WOOL BLANKET
1
$11.91
$0.00
ORANGE TRAFFIC PAINT --i
$7.24
$0.00
ANNUAL
ANNUAL
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2021 COST OF A DEPUTY.xlsx
6/11/2021 10:52 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
UNIFORMS
Exisiting Deputy Annual Costs
ISSUED COST PER SUB -
QTY ITEM TOTAL
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
NAME TAG
BADGE
1
1
1
$516.05
$10.82
$97.20
$0.00
$0.00
$0.00
VVIN I CK JHI:Kt I VV/ LINtK
1 $226.90
$0.00
BP VEST
CRIME SCENE TAPE 1 $9.74 $9.74
BIOHAZARD CONTAINERS 2 $5.00 $10.00
BIOHAZARD PICKUP KIT 1 $17.32 $17.32
ABA XTREME LEVEL II BP
DISINFECTANT 1 $3.00 $3.00
C -A -T TOURNIQUET 1 $27.20 $27.20
$86.00
$807.00
GOODYEAR ALL SEASON
TIRES
VEST W/THREAT PLATES,
EXTERNAL CARRIER,
,POUCHES, PLACARDS, ETC.
0.20
$1,648.21
$329.64
FIREARMS
HANDGUN AMMO
1 $250.00
$250.00
LESS LETHAL AMMO
5 $6.771
$33.85
EQUIPMENT
Updated:
1/1/2021 -SM
$3,500.27
TOTAL
$580.30
Page
9
$325.00 N
$329.64
REPLACE
$283.85
$547.78
TECHNOLOGY $385.58
CELL PHONE MONTHLY
SERVICE 12 $45.00 $360.00
VEHICLE $1,373.92
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 1 $385.581 $385.58
VEHICLE $1,373.92
COMPUTER WIRELESS
MONTHLY SERVICE
12
$40.01
$480.12
$86.00 ANNUAL
$807.00 ANNUAL
RADAR CALIBRATION
1
1 SET
$86.00
$807.00
GOODYEAR ALL SEASON
TIRES
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2021 COST OF A DEPUTY.xlsx
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6/11/2021 10:52 AM Direct Costs (non-sal_ben)
Page
DIRECT COSTS ALLOCABLE TO DEPUTIES 1 11
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
TECHNOLOGY1
$ 385.58
VEHICLE
$ 1,373.12
Example of average cost/gal: DOT Annual fuel
cost range (2019):
JAN $
FEB $
MAR $
APR $
MAY $
JUNE $
JULY $
AUG $
SEPT $
OCT
NOV
DEC
(This is the invoice total, not just Patroi)
$
Cost of Maintaining a Deputy/Year:
$
UNIFORMS
$ 580.30
BP VEST
$ 329.64
FIREARMS/AMMO
$ 283.85
EQUIPMENT
$ 547.78
TECHNOLOGY1
$ 385.58
VEHICLE GENERAL ANNUAL COSTSI
$ 1,373.12
Example of average cost/gal: DOT Annual fuel
cost range (2019):
JAN $
FEB $
MAR $
APR $
MAY $
JUNE $
JULY $
AUG $
SEPT $
OCT
NOV
DEC
(This is the invoice total, not just Patroi)
$
$
$
$
$ 12,336.76
$ 3,500.27
Total
cost/invoice
Total gal
fuel/invoice
Avg
Cost/Gal
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
$
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 av-q total miles driventhour 50.00
Avg fuel cost/mile/hour $ 7.90
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
6/11/2021 10:52 AM Direct Costs (non-sal_ben)
2021 KITTCOMISPILLMAN COST $ 412,858.84
(Per contract)
2021 Insurance Budget (property & liability) $ 106,169.00
_ (non jail, non -boating portion only)
Page
12
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.
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
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 ca italized
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.
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
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