HomeMy WebLinkAboutResolution 2021-085KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 202I. O8S
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 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 1 2.00
Overtime hours federal S92.00
for the Cost per Deputy for Kittitas County Sheriff as certified by the County Auditor, effective
January 1,2021.
ADOPTED this l't day of June,202l
BOARD OF CO COMMISSIONERS
WASHINGTONCO
KO
Commiss
d#rk of the lioardlDeputy Clerk of the Board
CERTIFICATE OF COST PER DEPUTY
This is to certifr 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 2021are 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 propos al 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 Govemment 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 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 202L adopted budget and completed
review 5-27-2021.
The rates approved are:
Regular hours non-federal $75.00
Regular hours federal $6 I .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$24,673.52$151,508.98$350,930.01$106,169.00$633,281.5r$Total indireci costs(disallowed)$(A): Total $ to outfit a newdeputy:$(B): Annual $ to maintain anexisting deputy:(A?): Assume iwo new deputieshired per year.(833): Total cost for operatingremaining 33 experieneddeputieslyear (@st of oplyear,including 00'1-30 and '120-30train jng/travel msts averaging-$36,000/yea0:Kiticom/Spillman Costs (85% oltotal @ntract cost)2021 lnsuEne Budget(property & liability - excludesiril I h^rtih^\Total direct cosG633,281.51Average of deputy regular633,281.51Total direct cosis (Ref: E'l57-33s26t52-49$salaries/hour:112$75$$Total direct costs (Ref: K14)FINAL FEDER.AL FST€ FORDEPUTY (OT tS l.s REG $TIME):FINAL FEDERAL RATE F]ORDEPUTY{REGTIME)'oeputy $FINAL RATE FOR OFF-DUTYDEPUW (OT tS 1.5 REG $FINAL RATE FOR OFF.DUTYDEPUTY(REGTIME)'Deputy $OnlYAverage of deputy regularsalaries/hour:12,336.76IAnnual total admin/suppori staflsalaries and wages:Total lndirect CostsI3,500.27$Note 1: Storage units are used for storing speciality items, SRT, SAR, water rescue, command center, etc. not line deputyitems. Therefore, storage unit costs are not included jn the off-duty officer rate €lculation.2: OMB Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the costs oi electedThe Sheriffs salary is therefore not included here.3:A mix of aciual and estimated costs are used here, in this initial calculation. In succeeding years, we will use solelyto create ihis €lculation4: Assume 173.33 hours/month"'12 months. Not accounting for hours of paid leave taken, as wages and benefits are stillwhile on leaveNote 5: lndircct costs are DISALLOWED under Federal628,885.71$24,673.52$1 51 ,508.98s350,930.01$106,169.00$633,281.51$Total indirect costs (Ref: 89)628,885.71$(A): Total $ to outfit a neudeputy:628,885.71$(B): Annual $ to maintain anexjsiinq deputy:(A2): Assume two new deputieshired per year.(833): Total cost formaintaining 33 experienceddeputies/year (cost of oper/year,including 001-30 and 120-30trainingltravel costs averaging-$36,00o/year):Kittcom/Spillman Costs (85% oltotal mntract cost)2021 lnsuran€ Budget(property & liability - excludesiail R h^2t;^d\Total direct costsDirect Costslndireet Costs - DTSALLOIYED17_34Direct Costsl|}tlrecf Co6E8"70t$Total direct &cosG/Deputy (35funded @ 2,080Total direct & indcosts/oeputy (35funded @ 2,080salaries andAnnual iotal admin/supportTotal lndirect Costs1: Storage units are used for storing speciality items, SRT, SAR, water rescue, @mmand center, etc. not I'ne deputyTherefore, storage unit @sts are not included in the off-duty ofiicer rate €lculation.2: OMB Super Circular 200 prohibits inclusion of costs that benefit the public ai Iarge, including the costs of electedThe Sheriffs salary is thereiore noi included here.3: A mix of actual and estimated @sts are used here, in this initial €lculation. ln suGeeding years, we will use solelyto create this €lculation.Note 4: Assume 1 73.33 hours,/month''1 2 months. Not a@ounting for hours of paid leave taken, as wages and benefits are stillpaid while on leave.(,G:\Spreadsheets\A@unling\Co$ Allo€tion (includes Excet & Wod)\Sherift\2021 COST OF A DEpUTy.xtsx
512712021 8:01 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
New Deputy $ (Filling Vacancy)Page 1
Updated:
1t1t2021 -SM
ISSUED
QTY
COST PER
ITEM
SUB-
TOTAL TOTAL
DEMY TUITION $3,347.00
$462.37ACADEMY CLOTHING
4
W
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 I
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 2 $58.64 $117.28
BOOTS 1 $250,00 $250.00
GREEN TIE 1 $8.01 $8.01
STOCKING HAT 1 $18.12 $1 8.1 2
BALL CAP 1 $17.26 $17.26
JUMPSUIT 1 $516.0s $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 y,64e.21 $1,648.21
DUTY GEAR $43.11
DUTY BELT 1 $37.46 $0.00
LINER BELT 1 $20.7e $0.00
CUFF CASES 2 $24 90 $0 00
BELT KEEPERS (SET OF 4)1 $13 00 $0.00
OC SPRAY 1 $16 e0 $0.00
OC CASE 1 $14.73 $0.00
CHAIN HANDCUFFS 1 $30.27 $0.00
HINGED HANDCUFFS I $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
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEPUTY.xlsx
RADIO HOLDER 1 $44.86 $0.00
RADIO EARPIECE I $43.1 1 $43.1 1
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 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 I $525.72 $525.72
EQUIPMENT $698.98
PORTABLE RADIO WCHARGER
& EXTERNAL MIC, PROGRAM I $1,002.30 $0.00
HEADLAMP 1 $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
,1OOFT MEASURING TAPE 1 $25.78 $0 00
CPR MASK 1 $8.67 $8.67
DIGITAL VOICE RECORDER
PBT
1
I
$250.31
$479.33
$0.00
$0 00
DIGITAL CAMERA W/SD CARD &
CASE
BINOCULARS
1 $314.64
$181.78
$0.00
1 $0.00
FINGERPRINT KIT 1 $112.95 $0.00
CRIME SCENE TAPE I $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
DATA1911 VERUS SOLO VIDEO
SYSTEM 1 $5,670.00 $0 00
MAINTENANCE & SERVICE
CONTRACTS 1 $4,510.00 $0.00
PATROL BUILD I $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 $480.1 2
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 9 $0.00
GOODYEAR ALL SEASON
TIRES 1 SET $807.00 $807.00
JUMPER CABLES 1 $34.65 $0 00
SHOVEL I $17.31 $0.00
SAFETY CONES 3 $13 94 $0.00
ROAD FLARES (1 CASE)1 $48.55 $0.00
WOOL BLANKET I $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)\Sherifft2O21 COST OF A DEPUTY.xlsx
512712Q21 8:01 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
Exisiting Deputy Annual Costs
Updated:
1t1t2021 -SM
Page 1
$325.00 l\/
REPLACE
ISSUED
QTY
COST PER
ITEM
SUB-
TOTAL TOTAL
ANNUAL
ANNUAL
7
w0.27
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 I $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
BP VEST $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 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 I $385.58 $385.58
VEHICLE 81,373.12
COMPUTER WIRELESS
MONTHLY SERVICE 12 $40.01 $480.12
RADAR CALIBRATION 1 $86.00 $86.00
GOODYEAR ALL SEASON
TIRES 1 SET $807.00 $807.00
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\SherifMO21 COST OF A DEPUTY.xlsx
512712021 8:01 AM2021 Reg & OT Hourly SalariesPage 12021 COST OF A DEPUTY. REGULAR TIME AND OVERTIMECALCULATIONS ofAVERAGES PER STEPSTotalhourlysal/benTota| FEDsal/ben$ 49.78r$ 45.71$ 51.26I$ 47.04$ s2.67I$ 48.31$ 55.21I$ 50.59$ 57.60 I$ 52.7a$ 59.97 I$ s4.87$ 60.97I $ ss.77$ 63.53 I$ s8.07$ 64.94I$ 59.33Benefits 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$ 4.6106$ 4.8526$ 5.0931$ 5.1947$ 5.4543$ s.5970Medical$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700$ 8.3700Unempl,$ 0.0064$ 0.0066s 0.0068$ 0.0072$ 0.0076$ 0.0080$ 0.0081$ 0.0086$ 0.0088Ret.$ 1.6974$ 1.7601$ 1 .8198$ 1.9274$ 2 0286$ 2.1291$ 2.1716s 2.2801$ 2.3398L&t$ 1 .3571$ 1.3571$ 1.3571$ 1.3s71$ 1.3571$ 1.3s71$ 1.3571$ 1.3571$ 1.3571FICA$ 2.4362$ 2 5263s 2.61 19$ 2.7664$ 2.91 16$ 3.0559$ 3.'1 168$ 3.2726$ 3.3582Reg HrlyRate$ 3'1.8462$ 33.0231$ 34.1424$ 36.1616$ 38.0597s 39.9462$ 40.7424$ 42.7789$ 43.8982Reg Hours/mo'173.3331 73.3331 73.3331 73.333'173.3331 73.3331 73.3331 73.3331 73.333Annual Salary$66,240.00$68.688.00$71 ,016.00$7s,216.00$79,1 64.00$83,088.00$84,744.00$88,980.00$91,308.00Base Salary$s,520.00$5,724.00$5,918.00$6.268.00$6,597.00$6.924.00$7,062.00$7,415.00$7,609.00EffectiveDates11112021111120211t1t20211t1t202111112021111t20211tl12021111120211t1t2021DeputySTEP 1STEP 2STEP 3STEP 4STEP 5CPL 1CPL 2SGT,ISGT 2$ 76.71 I$ 69.07Tota| FEDhourly OTsal/benTotalhourly OTsal/ben$ 61.43I$ 55.34$ 63.6s 1$ s7.33$ 65.76 I$ s9.23$ 69.57I$ 52.6s$ 73.15I$ 65.87$ 78.21 I$ 70.42$ 82.0sI$ 73.87$ 84.16f$ 75.76Life$$$$$$$b$lndirectCost$ 6.0906$ 6.3157$ 6.5297$ 6 9159s 7.27A9$ 7.6397$ 7.7920$ 8.1815$ 8.39ssMedical$$$a$$$$$Unempl.$ 0.0096$ 0.0099$ 0.0102$ 0.0108$ 0.0'114$ 0.0120$ 0.0122$ 0 0128$ 0.0132Ret.$ 2.5461$ 2.6402$ 2.7297$ 2.8911$ 3.0429$ 3.1937$ 3.2574$ 3.4202c 2 <no7L&t$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571Benefits 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 Hours1111111IIBase Salary$5,520.00$5,724.OA$5.918.00$6,268.00$6.597.00$6,924.00$7,062.00$7,415.00$7,609.00EffectiveDates111120211t1t20211t1t20211t1t202111112021111t2021111t2021111t20211/112021DeputySTEP 1STEP 2STEP 3STEP 4STEP 5CPL 1CPL2SGT 1SGT 2NOTE 1: Longevity, fitness, and education stipends were not included, as theyare not material to the final outcome.NOTE 2: Medical benefits are allocated between total regular hours only,Off-Duty Deputy Salaries and Bene:fitsAverage 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:$ 65.50m21L&I-LERetirementUnemploymentMedical Premiumlndirect Cost AllocationLifex hoursx salaryx salaryflau173 333x salaryflaU1 73.333'1.357050.05330.00028.37001 61o.12750.0096923$X2021 ptefrlum20211 ,612.001.686not included in OT too.G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2o21 COST OF A DEPUTY.xlsx
512712021 8:0'1 AM Direct Costs (non-sal_ben)
DIRECT COSTS ALLOCABLE TO DEPUTIES
$ 12,336.76
$ 3,500.27
JAN
FEB
MAR
APR
JUNE
JULY
AUG
SEPT
OCT
NOV
DEC
(This is the invoice total, not just P
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
Gost of Maintaini ear:a u
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 averase cosusal :
oDol#:EtlUil
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
$ t1,381.10 3,862.19 $ 2.95
$ 1 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
$ 118,488.54 45,221.10 $ 2.62
2021 budgeted fuel cost for GF and L&J vehicles:
Average cosUmile (using $2.37lga\, & assume 15
mpg avg) $
Assume avq total miles driven/hour
$84,250
0.16
50.00
Avg fuel cosUmile/hour $7.90
9
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\SherifM021 COST OF A DEPUTY.xlsx
512712021 8:01 AM Direct Costs (non-sal_ben)
2021 KTTTCOM/SP|LLMAN COST $ 412,858.84
(Per contract)
2021 lnsurance Budget (property & liability) $ 106,169.00
non-boati on
2021 Vehicle maintenance budget for GF and L&J vehiclesl $ 1 19,091 ,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 canitalized):$ 31,881.94
202012021 Estimated cost for allocated
depreciation, warranties and repairs $ 304,036.25
flltbr{lffi$b
E. Direct 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 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 adminisiration 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)\SherifMo21 COST OF A DEPUTY.xlsx
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5t27t2021 a.Ol AM2021 Admrn Suppodf ndfedPage 1REGULAR TIME ALLOCABLE2021s24.260s 140.198s6771$ 98.138s32 2SA5 57.550$67 t56$ 65.748s36 723s 15-07.1s22.n6''l$ 628.886Benefits SubtoEls 9.70AA232s44 797 797\s 31,358.4582$s20 003 735A$ '19.696.8282$22 404 2165s$1 1 497 3559$ 5.089.81 14s7 168 6328lndirect Coslss 12 153 50005563.1930s8 514 4500s2.860.1820s4 747 1405$5.705.2935s$3 216.2130ss1.898.7300Medical$3 413 4464s 17 409.6335s$ 121887434ss7 253 5736s6 4AA 21)O5 120 1696ss1 706 7232Unempl.$37104$ 19.0800ss13.3560s$7 8515s$9.0677s$1 9963sRet.$ 2.406 1944ss572 S108ss1 195 6682$$5.091.7626$5 ao3 7378$3 ?71 7044$1 294.6135$1 931 49?4L&tss 2 a22 6640s25.1 1605564.5328$?13 4A60$213 4850s$87 9060s62 79AAFICAgI 419 22AO7 298 1000ss5 104 6700s2 872 2a43ss3.423.1761s$1.929 727Ass1.139.2380All@ble tolndirEt$18 552$ 95.4004 417$ 66.780stt 43$ 37.54{s39 258sM 747$45 338$)5 225SI 982$ 14,892SpentasDeput400k1 000/"100/n7Ao/o200/6e50/"750/6aso/"60%350/"200/o254/"Annual Salarys95 400 0cs44 172 0Cs112 164 0C$52 644 0Cs72 472 Aas59 568 0aBaseSalarys3 465 00$7 950 00s7 950 00s3 6al oos4 3A7 0Cs5 006 0cs4 9g 0cEffediveDates1t1DA211t1no211t1DA211t1t20211t112021ltltrot11t1t20211t112021ADMIN NAMEAnita MishinzBen KokierChris WhitsenD.rren Hida.hilrm,Griffin ErocketKim DaffionShaftie McPhe60nNOTE 1: Longevty. fiins, and education stirends we.e not inctuded, as theyare not material to lhe finel outcomeNob 2i Applicable admin duti6 include AR billings, AP voucher processjng,budgeHry wo*. worktlg wfh ofldLty depules, etcNoG 3: OllB Super Circular 200 prohibits inclusion of cods that benefit lhe public at large, including the costs of eteded oiticiats.The Sheriffs salary rs therefore not included here.HHFrom OMB Super Circular 200F. hidired cos63 Lr-ilation on r4dfect or admrnFfative costsa lnadditionloredrictionscontalnedinthisCirc!lar,theremeybelawsthatfudherlmftheamountofadmin]straiveorindfectcostallowed.Social SecudlyL&I-LEL&l€lericalRetirement (PERS)Relremenl {LEOFF)UnemploymentMedjcal Premium (Cotr)lvledical Premi!m (LinelMedical Prehi!m (EE+Spouse)lndfect C6t Allocationx houEx salaryx salary11aV173.333f|aV173.333f|aV173.3330 076501 35705o 12475o.129740.053300.000204.1027A8.370025.19231o 12750$1,612 00173.333 houc/month$900 00LineExempt, EE+Spouse2021 PremrumG:\Sp@adsheetsuccounting\Cost ALlocation (includ6 Exce & Word)\Sherlro021 COST OF A DEPUTY xlsx
512712021 8:02 AMTraining Cost SummaryHN2At8ACTUALEXPENSES7,6321,6003,569I,75Lt4,5524,429600'1,,025186906,7622!,3L4.142017ACTUALEXPENSES8,6032,6622,6392,O0415,9086,O7742A'l,,4to7,73415,6353L,543.342016ACTUALEXPENSES4,5r21,5154,2294693,466t4,LgL2,0661,,784L,47I372r,1826,87521,066.47OBJ CODE430143014301430r43074301,4301 Total4906490649064906490649064906 TotalTRAVEL & TRAINING ACTUALS5 YEAR AVG TRAINING+TRAVEL25,556.1511,315.38FUND OO1-30DESCRIPTIONTRAVELTRAVELTRAVELTRAVELTRAVELTRAVELTRAVELREG TSTRATION/TRA| N I NGREG ISTRATIO N/TRAI N I NGREG ISTRATION/TRAI N I NGREG tSTRATTON/TRAt N I NGREG tSTRAT|O N/TRAt N I NGREG TSTRATTON/TRA| N I NGTRAINING5 YEAR AVG TRAINING ONLYGL CODE300254301300205543013002065430L3002075430130021554301300299543013002549063002055490630020654906300207s490630021ss4906300299s4906DIVISION NAMEPATROLSARSRTMCUWATER RESCUEPATROL L&JPATROLSARSRTMCUWATER RESCUEPATROL L&JG:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sherif 2021COST OF A DEPUTY.xlsx
ASSET-AREA ASSET-TYPE Asset IDCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVDescription2008 FORD ESCAPE - VEHTCLE #0710 (HAZZARD)CHARGER (MARIN)FORD TNTERCEPTOR SUV (KtVt)F250 PTCKUP SHORT BED (BRUCE)F25O PICKUP SHORT BED (MCKEAN)F250 PTCKUP SHORT BED (MCBR|DE)FORD TNTERCEPTOR SUV (DELLTNGER)FORD INTERCEPTOR SUV (RICKEY)FORD INTERCEPTOR SUV (FOREMAN)FORD TNTERCEPTOR SUV (SEVERSON)FORD TNTERCEPTOR SUV (JOHNSTON)FORD INTERCEPTOR SUV (MECKLEY)FORD F25O SHORT BED (BERG)FORD F25O SHORT BED (NALE)FORD ESCAPE AWD (BANNTSTER)2017 FORD TNTERCEPTOR SUV (NtELSEN)2017 FORD TNTERCEPTOR SUV (MARGHEtM)2017 FORD TNTERCEPTOR SUV (TtREY)2017 FORD F1-50 (WOODY)2017 FORD F250 (HOUSEBERG)2018 FORD TNTERCEPTOR (HOCTOR)FORD I NTERCEPTOR (FOSTER)DODGE CHARGER (ROMERO)FORD I NTERCEPTOR (CORBETT)FORD I NTERCEPTOR (SEI LSTAD)FORD INTERCEPTOR (GREEN)AWD TNTERCEPTOR SUV (GOEMAN)POLTCE r NTERCEPTOR (VRAVES)POLTCE TNTERCEPTOR (HARRtS)FORD INTERCEPTOR AWD (THOMPSON)2O2O FORD F15O CREW CAB2020 FORD F1502020 FORD F1502O2O FORD F25O 4WO CREW CAB2O2O FORD F25O 4WD CREW CAB2020 FORD TNTERCEPTOR (TRAFF|C pOStTtON)2006 FORD PATROL VEHICLE (BUNDY)2007 FORD EXPEDTTTON - VEHTCLE #0709 (HOFFMAN)2010 FORD ESCAPE (StNCLATR)20r.3 FORD EXPLORER (BLUME)Cost BeginPeriodCost EndPeriodAccum DeprBegin PeriodPeriodDepreciationEQEQEQEQEQEqEQEQEQEQEqEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQ6057100380103036103038103039103040r.03700103701103702103703L037041037051037057037071037081o4410ro4411,ro4412to4413to441.4105541toss42105543105544105545105546106151L061521061531061541078031o7804107805107806to78071078081266LL2978179821890824,632.6026,377.8429,s13.2029,60L.9229,601.9229,60L.9230,26s.4730,265.4730,265.4730,265.4730,265.4730,265.4732,382.7232,383.2324,747.593L,547.7731,547.7131,547.71"36,383.4336,582.8929,956.3933,299-4s32,217.2533,299.4533,299.4533,299.4538,486.6638,482.6638,482.6638,420.9'J.41,534.5141,534.5141,534.51.24,632.6026,377.8429,5L3.2029,601-9229,601..9229,601.9230,265.4730,265.4730,265.4730,265.4730,265.4730,26s.4732,382.7232,383.2324,147.5931,547.71.3L,547.7t31,547.7136,383.4336,s82.8929,956.3933,299.4532,217.2533,299.4533,299.4s33,299.4538,486.6638,482.6638,482.6638,420.91"41,534.574L,534.5L4r,534.5139,536.6939,536.6943,t78.9330,120.1437,285.0529,315.7929,745.O724,632.6026,317.8429,513.2029,601.9229,60r.9229,601.9228,373.8728,373.8728,373.8728,373.8728,373.8728,373.8730,358.8029,684.61.23,200.8720,315.5720,375.5720,375.s723,498.7123,627.45L3,456.9813,874.8013,423.8014,568.54L4,s68.54L4,568.542,402.74801..721,891.601,891.601,891.601,891.601,891.601,891.602,O23.922,698.62r,546.727,229.037,229.037,229.038,337.L78,382.936,721..997,63L.'J.47,383.147,631.'J.47,63L.L47,631..1-48,820.518,818.928,818.925,403.502,595.902,59s.902,59s.904,118.404,940.942,698.68Vehicle Numbers(2oo2)(2003)l2oo4l(200s)(2006)(2OO7\30,120.L437,285.0529,315.7929,745.0730,r20.1437,285.0529,315.7929,745.O7H(,15NOTE: Warranties are not capitalized, so therefore not depreciated
2001 {3noTHSFUND)2OO2 (GENERAL FUND)2OO3 (GENERAL FUND)2004 (GENERAL FUND)2OO5 (GENERAL FUND)2006 (GENERAL FUND)2007 (GENERAL FUN0)(31oTHS FUNOT(GENERALFUND)VEHICLE PURCHASE & LICENSINGDATre1 1 TX1 TABLET SYSTEMMAINTENANCE & SERVICE CONTMCTSVEHICLE EUILDDIAMOND HARD TRUCK COVERKENWOOD RADIOALL SEASON TIRES & TIRE CHAINS$68,000.00$86,000.00$86,000.00$84,000.00$86,000.00$86,000.00$86,000.00BARS120 300256408120 300256403120 300254813120 3002s4805120 300253571120 300253567120 3002531 152O2O BUDGEI$41,636.02$s.500.00$7,600.00$5,300.00$1,785.87$2,512.59$1,155.00SUBIOTAL BUDGETDESCRIFnON$41,636.02 VEHTCLES (3i1 oTHS)$5,500.00 coilrPEQU|P (3i1 oTHS)$7,600.00 EQUtpttlAtNTAGR|VT (3/1 0TBS)$6,300.00 vEHMAINT (3/1 oTHS)$1,785.87 MTNVEHEQUTP (3/1oTHS)$2.51 2.59 MtNCOM|I|EQUlp (3/1 oTHS)$1,1 55.00 OPERSUPP (3/1 oTHS)SUBTOTAL SUDGETDESCRIPI.ION$124,582.86$79,059.60$43,1 72.04 VEHTCLES (PATROL)$33.000.00$30,000.00 coMPEautP (PATROL)$22,800.00$12.700.00$7.600.00 EQUTPTIAINTAGRMT (PATROL)$19,308.30s8,929.35 M'NVEHEQUTP (PATROLi$1 5,075.54 MTNCOI/MEaUtp (PATROL)$6,930.00 oPERSUPP (PATROL)KOKJERNIELSENCORBETTPATROLARUCEMCBRIOERICKEY2O2O FORD F150 RESPONDER2020 FORD F150 RESPONDER (REPLACES O7O7 CV)2020 FORD F150 RESPONDER (REPIACES 1 3Od pD2020 FORD F150 RESPONDER (REPLACES 1305 pD2020 FORD F250 (REPLACES 1404 F150)2020 FORD F250 (REPLACES 150s F250-USFS)2O2O FORD PI SUV "TMFFIC ENFORCEMENT'KITTITAS COUNTY SHERIFF'S OFFICE20m VEHICLE CoSTS (Jill's Budqet Ptan)PARTIAL PATROL BUILD (TABLET, HARO COVER-NO CANOPY)PATROL BUILDPATROL BUILDPATROL BUILDPATROL BUILDPATROL BUILDPATROL BUILD, FRONT & REAR RADAR ANTENNAAPPROVED VEHICLE BUDGET - 3/1OTHS FUNDAPPROVED VEHICLE BUDGET - GENERAL FUNO$68,000.00$514,000.000) F1s0(3)(2)F250(1) Pr SUVCOST PER$41,636.02$5,500.00$7,600.00$6,300.00$1,785.€7$2,5r2.5951.155.00COST PER$41,527.62$39,529.80$43,172.04$5,500_00$s,000.00$7.600.00$6 350.00$7,m0.00s3,218.05$1,785.87QTYQTY31F150SWPI(3)A'j0)DATAg1 1 TX1 TABLET SYSTEIVDATAg1 1 VERUS SOLO VIDEO SYSTEI\,IFl 50F250MAINTENANCE A SERVICE CONTRACTSMAINTENANCE A SERVICE CONTRACTSMAINIENANCE G SERVICE CONTRACTSVEHICLE PURCHASE & LICENSINGVEHICLE PURCHASE & LICENSINGVEHICLE PURCHASE & LJCENSINGRADAR, PRINTER,SCANNERDIAITOND HARD TRUCK COVERBARS 2O2O BUDGET1300256408 $246,814.50I 300256403 $63,000.00$17,000.00 $102,000.00 vEHtltAlNT(PATROL)$82.00 $492.00EQU|PREPMAINT(PATROL)$410.00 $2,460.00PROSERV(PATROL)$43,100.00$102,000.00$492.00$2,460.00Vehicle #200220032004200520062aa7Premium Maint. Plan.$2,659.26$2,659.26$2,659.26$2,659.26$2,659.26Premium Care Plan$2,302.53$2,302.53$2,302.53$3,69'1.62$3,591.62$2,257.13 S2.037 68$15,553.43 $16,328.512020 Allocated vehicle mradies lor NEW LE andL&J vehicles (war6nt6 not capihlized):Vehicle Numbers(2OO2, 2OO3, 2004){2005,2006)(2OO7)VEHICLE BUILDRADAR CALIBRATION & CERTIFICATEGRAPHICS6661 30025441 31 3002548051 3002548031 3002541011 3002535711 3002535671 3002531 15$31,881.94KENWOOD MDIOALL SSSON TIRES A TIRE CHAINS$2,512.5951,1 55.00$28,237_65$15,075.54s6,930.00tsIF