HomeMy WebLinkAboutRes-2021-097IilTTITAS COUI.{TY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2O2L O q
A Resolution rescinding Resolution202l-085 and adopting a new Resolution for the
Kittitas Counfy Sheriff
Cost per Deputy for the Budget Year 2021
WHEREAS, on June I,202I, the Board of County Commissioners adopted Resolution2}2!-
085, adopting the Sheriff s 202I Costper 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 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 Depury, 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 Part200, 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
Regular hours federal $66.00
Overtime hours non-federal $l 19.00
Overtime hours federal $99.00
for the Cost per Deputy for Kittitas County Sheriff as certified by the County Auditor, effective
January I,202I.
Resolution 2021-JglV
Page2
ADOPTED this 15tr day of June 2021
Page
2
BOARD OF COUNTY
KITTIT
NERS
t
Vice-Chairman
IO
of Clerk of the Board
Page
3
CERTIFICATE OF COST PER DEPUTY
This is to certifli 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 1,202I,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) 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 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:County Sheriff
Signature:
Name of Official Jerald V. Pettit
Title: _Kittitas County Auditor
Date of Execution: _January I,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 $79.00
Regular hours federal $66.00
Overtime hours non-federal $1 I 9.00
Overtime hours federal $99.00
NOTE: Originally presented to the Board of County Commissioners on June 1,2021 and adopted amounts
per Resolution 202 I -085. The rates presented at that time were pulled from an incorrect tab on the Excel
spreadsheet. The above rates are correct.
Kittitas County Sheritf2021 Cost per Deputy0 52.495 38E,2E6.2541$ 9,470.40,t.55$ 304 036.25$84,250$$AveEge of depqty regularAllocable Vehicle Direct Costs (Ref: 116)Total number of LE and L&J vehiclesTotal Allocable Direci Costs/VehicleTotal Direct and Allocable(2,080Allocablo Vehicls Diredt Costs2020/2021 Estimated cost tor allocaied depreciation,2021 budgeted fuel cost for cF and L&J vehictes.TotalAllocableCosts $ 3E8,286.25lndtrect c$ts.DlsALLowEDAnrual total admin/suppod staff salaries ardTolal lndircct35$ 633,28'1.51$4.70$$ 12,336.76$ 3,500.27$ 24,673.52$ 15't,508.98$ 350,930.01$ '106,169.00$ 633,281.51Total # DeputiesTotal direcl costs (Ref: 120)Total indirect coslsTotal diGct & indirect cosGrDeputy (35funded @ 2,080Oirbct Costs - Deputy(A): Total $ to outfit a new(B): Annual $ to mainlain an existing deputy:(A'2): Assume two new depulies hircd peryear(B'33)i Total cost for maintaining 33deputies/year (cosl of ope./year, including 001-30 and 120-30 trainingtravet cosls averaging-$36,00o/year):Kittcor/Spillman Costs (85% of total @ntractexcludes jail &Toial directoMB Sup€r ckcular 200 Prohibits rnclusion of costs that beneft the public at large, Including the costs otetected offciats. The Sheiffs satary is iherefore not3: A mix ofadual and estimated costs ate used here, ifl this initial calculation. ln succe€ding years, we frll use sotety actlals to create this calcutation4i Assume 173.33 hours/month'12 months. Not ac@lnling for hours of paid leave taken, as wages and benefits are still paid while on leave.rescue, command center, etc, nd line deputy it6ms.2lli Storage units are used tor stoingin the off-duiy ofiicer .ale calculation.57,33$$ 38E,286.2541$ 9,470.40'1.55$ 304.036.25$84,250$ 628,885.71$ 528,885.71r19FrilaL RAI€ FoR oFFouTy oEpuw (oI t9 t,I.5REG 'IME):AveEge of deputy cgularAllocable Vehicle Direct Costs (Ref:Total number of LE and L&JTotal Allocable Dired(2,080 hrsryear)Total Direcl and AllocableAllocablo Vehicle Dir€'ct Costs2020/2021 Esiimated cost for allocated2021 budgeted fuei cost for GF and L&JTotalAllocableCosts 5 388,286.25lndirect Co3teAnnual iotal admin/suppod staff salaries and wageslTohl lndirect Cosb35s 633,281.51$ 628,885.71'17.31$$ 12,336.76$ 3,500.27$ 24,673.52s 1 51,508.96$ 350,930.01$ 106,169.00$ 633,28't.5179FINAL RA1E FOR OFF.DI'W OFPUIY (REG SnME)'!len l,|C irachine':Tgtal f DeputiesTotal direct @sts (Ref: 820)Total indirect @sts (Ref E20)Total dicct & indirect costsrDeputy (35funded @ 2,080Diccl Costs - Oeputy(A): Total $ to outlit a new(A'2): Assume two new deputies hiEd peryear(B'33): Total cost for maintaining 33deputies/year (@st qf oper/year, including 001-30 and 120-30 t€ining/tEvel costs averaging-$36,000,/year) |Kitl@rvspillman Costs (85olo of total@st)2021 lnsuEnce Budget (prcperty & liabilityexcludes jail &Toial directNote ?: OMB Super Cfcular 200 prohibiG inclusion of cosis that ben€lit the public at large, lncluding the costs of elected officrats. The Sherifls satary is therefore not3: A mix ol actual and estimatd costs are used here, rn this initial calculation. ln suseeding years, we wilt use sotely acrlais to cratethis catculation.4: Ass!m€ 173.33 hours/month'12 months. Not accounting for houre of paid leav€ taken, as wages and benefits are still pard while on leav€.Mler rescue, command center, etc. not line deputy items.includ€d in the otr-duty ofiicer rate €lculatio..Note 1: Storage units arerd0)'aod11nQl10:52 AMG:FFeadsheers@untingEosl AtocatFn (inctud6 tucel & WordlsheritEo2l COST OF A OEpury.nuA
611112021 1D:52AMKITTITAS COUNTY SHERIFF2021 Cost Per Deputy$12,336 76b3,500.27$24,673.52$1 51 ,508.98350,930.01$106,169.00$633,281.5,1sTotal indirect costs(disallowed)$(A): Total $ to outfit a nesdeputy:$(B): Annual $ to maintain anexisting deputy:(A'2): Assume two new deputieshired per year.(833): Total cost for operatingremaining 33 experienceddeputies/year (cost of op/year,including 001-30 and 120-30training/travel costs averaging-$36,00o/year):Kittcom/Spillman Costs (85% oftotal contract cost)2021 lnsurance Budget(property & liability - excludesiail R hoatin6\Total direct costs$12,336 76 IAnnual total admin/support staffsalaries and waqes:Total lndirect CostsI3,500.27$Note 1: Storage units are used for sioring speciality items, SRT, SAR, water rescue, command €nter, etc. not line depuiyitems. Therefore, storage unit costs are not included in the off-duty officer rate calculation.2: OMB Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the costs of electedThe Sheriffs salary is therefore not included here.Note 3: A mix of actual and estimated costs are used here, in this initial calculation. ln succeeding years, we will use solelyactuals to create this calculation.Note 4: Assume 173.33 hours/month*'12 months. Not accounting for hours of paid leave taken, as wages and benefits are stillpaid while on leave.costs are DISALLOWED under Federal628,885.7'124,673.52$1 51 ,508.98$350,930.01$'106,169.00$633,281.51sTotal indirect costs (Ref: 89)8.70Direct Costs17.34Direct Costslndlrect Csstslndirect Costs - DISA,LLOWED$$funded @ 2,080Total direct & indirectcosts/Deputy (35 FTESfunded @ 2,080 hrs/yr)Total direct & indirectcosts/Deputy (35 FTES628,885.71$(A): Total $ to outfit a newdeputy:628,885.71$(B)r Annual $ to maintain anexisting depuiy:(A2): Assume two new deputieshired per year.(B'33): Total cost formaintaining 33 experienceddeputies/year (cost of oper/year,including 001-30 and 120-30training/travel costs averaging-$36,00o/year):Kittcom/Spillman Costs (85% oftotal contract cosi)2021 lnsurance Budget(property & liability - excludesiail R hnriind\Total direct costs633,281.51633,281.51112926152.49a7557.33a$Total direct costs (Ref: E14)$Total direct costs (Ref: K1 4)FINAL RATE FOR OFF.OUTYDEPUTY (OT rS 1.5 REG ITIME):FINAL FEDERAL RATE FORDEPUTY(OrtS 1.5 REG $TIME):FINAL FEDERAL RATE FORDEPUW(REGTIME)'Deputy $Only'Average of deputy regularsalaries/hour:FINAL RATE FOR OFF-DUTYDEPUW(REGTIME)'Deputy $Only'Average of deputy regularsalaries/hour:salaries andAnnual total admin/supportTotal lndirect Costs1: Storage units are used for storing speciality items, SRT, SAR, water rescue, command center, etc. not line deputyTherefore, storage unit costs are not included in the off-duty officer rate calculation2: OlvlB Super Circular 200 prohibits inclusion of costs that benefit the public at large, including the costs of electedThe Sheflffs salary is therefore not rncluded here.3: A mix of actual and estimaied costs are used here, in this initial calculation. ln succeeding years, we will use solelyto create this calculation.4: Assume 1 73.33 hours/month*'1 2 months. Not accounting for hours of paid leave taken, as wages and benefits are stillwhile on leave.rd(aoGlspreadsheets\Accounting\Cosl Allocation (includes Excel & Word)\Sheriffl2o21 COST OF A DEPUTY.xtsx(''
611112021 10:52 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
ACADEMY TUITION
ACADEMY CLOTHING
New Deputy g (Filling Vacancy)
ISSUED COST PER
QTY ITEM
$3,347.00
$462.37
Page
Updated:
1t1t2021 -SM
TOTAL
6
SUB.
TOTAL
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 $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 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 $1 8.1 2
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
EMY PACK NTRY LEVEL $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.I $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)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 I $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)\Sheriffl2o21 COST OF A DEpUTy.xlsx
RADIO HOLDER 1 $44.86 $0.00
RADIO EARPIECE 1 $43.1 1 $43.1 1
MAG HOLDER 1 $26.81 $0.00
ASP/BATON 1 $7s.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 $61 1.90 $0.00
LESS LETHAL AMMO 15 $6.77 $6.77
TASER 60 - ANNUAL PMT 1 $525.72 8525.72
EQUIPMENT $698.98
PORTABLE RADIO WCHARGER
& EXTERNAL MIC, PROGRAM 1 $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
FIRSTAID 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 1 $250.31 $0.00
PBT 1 $479.33 $0.00
DIGITAL CAMERA Wl$D CARD &
CASE 1 $314.64
BINOCULARS 1 $181.78 $0.00
FINGERPRINT KIT 1 $112.95 $0.00
CRIME SCENE TAPE 1 $9.74 $9.2+
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 1 $385.58 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 1 $16,700.00 $0 00
GRAPHICS I $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
611112021 10:52 AM New Deputy $ (Filling Vacancy)
5 plus 10 for training
00
Page
7
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 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
SAFEry CONES 3 $13.94 $0.00
E9AD FLARES (1 CASE)1 $48.55 $0.00
WOOL BLANKET 1 $11.91 $0.00
ORANGE TRAFFIC PAINT 1 $7.24 $0.00
611112021 10:52 AM New Deputy $ (Filling Vacancy)
$0.00
ANNUAL
ANNUAL
Page
8
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriff\2021 COST OF A DEpUTy.xlsx
611112021 10:52 AM
KITTITAS COUNTY SHERIFF'S OFFICE
PATROL DEPUTY COSTS
Exisiting Deputy Annual Costs
ISSUED COST PER
QTY ITEM
Updated:
1t1t2021 -SM
Page
$325.00 rv
REPLACE
9
SUB.
TOTAL TOTAL
ANNUAL
ANNUAL
K:i$tr{tte+ffifr
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 $32s.00 $162.50
GREEN TIE 1 $8.01 $0.00
STOCKING HAT 1 $1 8.1 2 $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 WTHREAT PLATES,
EXTERNAL CARRIER,
POUCH ES, PLACARDS, ETC.0.20 $1.648.21 $329.64
FIREARMS $283.85
HANDGUN AMMO 1 $250.00 $250,00
LESS LETHAL AMMO 5 $6.77 33.85
MENT 78
CELL PHONE MONTHLY
SERVICE 12 00 $360.00
FINGERPRINT KIT 1 $1 12.9s $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
COMPUTER WIRELESS
MONTHLY SERVICE
1
12
$385.58
$40.01
$385.58
$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)\SherifMO2l COST OF A DEpUTy.xlsx
611112021 10:52 AM2021 Reg & OT Hourly Salaries2021 COST OF A DEPUTY - REGULAR TIME AND OVERTTMECALCULATIONS ofAVERAGES PER STEPSTotalhourlysal/benTota| FEDsal/ben$ 49.78I$ 45.71$ s1.26I $ 47.04$ 52.67I $ 48.31$ 55.21 I$ 50.59$ 57.60 I$ s2.73$ 59.97I$ s4.87$ 60.97 I$ ss.77$ 63.53I$ s8.07$ 64.94I$ s9.33Benefits 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$ 5.5970Medical$ 8.s700$ 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$ I "8198$ 1.9274$ 2.0286$ 2.1291$ 2.1716$ 2.2801$ 2.3398L&t$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3s71FICA$ 2.4362$ 2.5263$ 2.61 19$ 2.7664$ 29116$ 3.0559$ 3.1 168$ 3.2726$ 3.3s82Reg HrlyRate$ 31.8462$ 33.0231$ 34.1424$ 36.1616$ 38.0597$ 39.9462$ 40.7424$ 42.7789$ 43.8982Reg Hours/mo1 73.333173.3331 73.3331 73.3331 73.333173.3331 73.333173.333173.333Annual 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$5,520.00$5,724.O0$5,918.00$6.268.00$6,597.00$6,924.00$7,062.00$7,415.00$7,609.00EffectiveDates1t1t20211111202111112021111t2021111t202111112021111120211111202111112021DeputySTEP 1STEP 2STEP 3STEP 4STEP 5CPL 1CPL2SGT 1SGT 2Tota| FEDhourly OTsal/benTotalhourly OTsal/ben$ 61.43I$ 55.34$ 63.65I$ 57.33$ 65.76f$ ss.23$ 69.57I$ 62.65$ 73.1sI$ 65.87$ 76.71 I$ 69.07$ 78.21 I$ 70.42$ 82.05 I$ 7s.87$ 84.16f$ 75.76Life$$$$$u$$$lndirectCost$ 6.0906$ 6.3157$ 6.5297$ 6.91s9$ 7.2789$ 7.6397$ 7.7920$ 8.1815$ 8.3955Medical$$ouo$$$$)T HoursUnempl.$ 0.0096$ 0.0099$ 0.0102$ 0.0108$ 0.0114$ 0.0120$ 0.0122$ 0.0128$ 0.0132Ret.$ 2.5461$ 2.6402$ 2.7297$ 2.8911$ 3.0429$ 3.1937$ 3.2574$ 3.4202$ 3.5097L&t$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571$ 1.3571FICA$ 3.6s44$ 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 Hours111111I11Base Salary$5,520.00$5,724.00$5.918.00$6,268.00$6.597.00$6,924.00$7,062.00$7,41s.00$7,609.00EffectiveDates11112021111120211t1t2021111120211t1t2021111t20211t1t20211t1t20211t1t2021DeputySTEP ISTEP 2STEP 3STEP 4STEP 5SGT 2CPL 1CPL2SGT 12021 RatesSocial SecurityL&I-LERetirementUnemploymentMedical Premiumlndirect Cost AllocationLife0.0765'1.357050.05330.00028.37001 61o.12750.0096923x salaryx hoursx salaryx salaryflau173.333x salaryflatl173.333$ 1,612.00$ 1.682021 premium2021 premiumNOTE 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 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$ 6s.sord0,laPOonot included in OT too.G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\Sheriffl2o21 COST OF A DEPUTY.xlsx
611112021 10:52 AM Direct Costs (non-sal_ben)
Page
DIRECT COSTS ALLOCABLE TO DEPUTIES l1
$ 12,336.76
$ 3,500.27
JAN
FE
JUNE
JUL
AUG
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 $ r ,373.12
of Maintainin 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 Total
cosVinvoicecost range (2019)
Totalgal
fuel/invoice
Avg
CosUGal
$ 9,448.31 4.159.82 s 2.27
rl $ 7.650.53 3.496.38 $ 2.19
rl $ 8.486.64 3.721.36 $ 2.28
)Rl $ 9.350.57 3.468.93 $ 2.70
$ 11.381.10 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
iEPTI $ 10.074.78 3.853.57 s 2.61
$ 10,187.56 3.653.12 $ 2.79
)vl $ 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 $2.3719a1, & assume 15
mpg avg) $
Assume avs total miles driven/hour
Avg fuel cosUmile/hour $7.90
$84,250
0.16
50.00
G:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\SherifM021 COST OF A DEPUTY.xtsx
611'll2O21 10:52 AM Direct Costs (non-sal_ben)
2021 KITTCOM/SPILL COST 412,
Per
Page
L2
2021 lnsurance Budget (property & tiability) g 106,169.00
n onnon-boati
2021 Vehicle maintenance budget for GF and L&J vehicles: $ 1 1g,0g1.OO
2020 Depreciation Values (from Kay's Depr Schedule): $ 153,063.31
2020 Allocated vehicle warranties $ 31,881.94vehicles (warranties not capitalized):
for NEW LE and L&J
202012021 Estimated cost for altocated
depreciation, warranties and repairs $ 304,036.25
E. Direcf 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 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)\SherifMo21 COST OF A DEpUTy.xlsx
6t11t2021 10.52 AM2021 Admin Suppodf ndirectA DEPUTY - ADMIN REGIJLAR TIMEcosTsI 28,260st40_l 9a3E 741s98-1343a2 2Ets57.550saf, c55567_t56748s 36_723$ 15.07rs22.061$ 628.885Benefits Subtotal$9 704 4?3?s 44.797.7975s2 354 3AO75 31.358.4582I 422 CO55$ 20.003.7358$I q 6S a2A25 22.40a.2165sto 409 ?57ts 1 1.497.3659s5 0a9 al 14$ 7.168.6328lndireci Costs2 365 3aOO$563 1930q$2 860 1a20$5 005 3950$5 7aO 6460$3.216.2130s1 272 6544$ 1,898.7300Medical$3.413.4464$853.3616$3.481.9267s7 253 5736$6.400.2120$$5 120 1696ssL706.7232sLJnempl.s1S 0800$0.8834$1 3 3560$7 5A9?sa 9495$9.0677$5 0450$ 1.9963s2 9744Ret.s$5 084 8200ss3.559 3740$54.869.7421s$5.803.7378$s3271 70A4ss1 931 4924L&ts104 4640$ 2.8226640s25 1160s554 532A$ 213.4860$148 3700s150 5950$87.9060s50 23)O$62.7900FICAsI 419 22aO$$337 915as$1 716.1492ss3 003 2370s$3 46a 3a76s763 5924s 1,139.2380% of AnnualSalariesAllocable blndirect$ 4.417s66 7aOstt L?1$ 39.25844 747$ 45.338s)5)25$ 9.982$14 A9).* of TimeSpent asDeputyLna/"1000/.100/"700/6too/"a5%750/"450/.60%350/"2O1o250/6Annual Salary$95.400 0c$95.400 0cs112 1640a$4 172 0Cs52.644 0Cs72 072 0As59 56a O0BaseSalary$3 465 00s3 681 0as9 347 0Cs4 352 0as6 )97 0A$6.006.0csa 159 na$4.964.0CEffectiveDates111120211t1DO21111t20211t1120211t1DO?11t1120211t1DA211t112021ADMIN NAMEAnita MishinaDarren HioashivamaSharie [rcPher$nNOTE 1i Longevity, fitnes, and education stipends were not lncluded, as theyare not matedal to the finel outcomeNote 2: Appli@ble admin duties lnclude AR billings, AP voucher procsing,budgetary work, working with oftdutydepuiies. etcNote 3: OMB Super Ckcular 200 prohibits inclusion of cods that benefil the public at large, including the costs ot etected officiats.The Sherilfs salary is therefore not included here.From OMB Super Circular 200F. hditect CosE3. Limitaiion on indirect or admanistative costsa. In addition to restrictions containEd in lhis Circular, the.e may be lare lhat fudher limii the amount of administative or indirect cost attowed.may be used in lieulheactualindiredcostsoftheseryrce Theseservicsdonottncludecentalizedservicesincludedincentralseruicecostatlocationplensasd$riFdinAtachmentC,ro0r(aHO(,L&!CledcalRetiremeoi (PERS)Retirement (LEOFF)UnemploymentMedical Premium (Coii)ItIedi€l Premium {Line)lVedical Premium (EE+Spouse)lndfed Cost Allo€tionx hoursx salaryx salarytsalary|\aU173.333f|av173.333ftav173.333x salery1.35705o.12075o.129700 053300 000204.102708.370025.19231o.12750173.333 hourymonths1,612 00s900.00Coar/Non-UnionLineExempt, EE+SpouseG:\Spreadsheetsuccounting\Cost AJlocation (includes acel & Word)\SherifMo21 COST OF A DEPUry.xbx
2018ACTUALEXPENSES7,6321,6003,569'1.,751,L4,5524,429600r,025L86906,76221,3t4.L420L7ACTUALEXPENSES8,6032,6622,6392,OO415,9096,071420t,4ro7,73415,6353L,543.3420L5ACTUALEXPENSES4,5r21,5154,2294693,466L4,LgL2,066L,784'1,,47L3721,1826,8752t,066.47OBJ CODE4301430r4301430143014301,4301 Total4906490649064906490649064905 Total25,556.1511,315.38FUND OO1-30DESCRIPTIONTRAVELTRAVELTRAVELTRAVELTRAVELTRAVELTRAVELREG TSTRAT|O N/TRAr N I NGREG TSTRATTO N/TRAI N I N GREG TSTRATTON/TRAr N I NGREG TSTRAT|O N/TRA| N I NGREG TSTRATTO N/TRAt N I NGREG TSTRATTO N/TRA| N I NGTRAININGTRAVEL & TRAINING ACTUALS5 YEAR AVG TRAINING+TRAVEL5 YEAR AVG TRAINING ONLYGL CODE3002s430130020s54301300206543013002075430L30021554301300299s43013002549063002055490630020654906300207549063002155490630029954906DIVISION NAMEPATROLSARSRTMCUWATER RESCUEPATROL L&JPATROLSARSRTMCUWATER RESCUEPATROL L&J611112021 10:52 AMTraining Cost Summarytu0)(qHOFG:\Spreadsheets\Accounting\Cost Allocation (includes Excel & Word)\ShenffP021 COST OF A DEPUTY.xlsx
ASSET-AREA ASSET_TYPE Asset IDDescription2008 FORD ESCAPE - VEHTCLE #0710 (HAZZARD)CHARGER (MARTIN)FORD INTERCEPTOR SUV (KIVI)F250 PTCKUP SHORT BED (BRUCE)F25O PICKUP SHORT BED (MCKEAN)F250 PTCKUP SHORT BED (MCBR|DE)FORD INTERCEPTOR SUV (DELLINGER)FORD TNTERCEPTOR SUV (R|CKEY)FORD TNTERCEPTOR SUV (FOREMAN)FORD INTERCEPTOR SUV (SEVERSON)FORD INTERCEPTOR SUV (JOHNSTON)FORD INTERCEPTOR SUV (MECKLEY)FORD F25O SHORT BED (BERG)FORD F2s0 SHORT BED (NALE)FORD ESCAPE AWD (BANNTSTER)2017 FORD TNTERCEpTOR SUV (NtELSEN)2017 FORD TNTERCEPTOR SUV (MARGHEtM)2017 FORD TNTERCEPTOR SUV (TtREY)2017 FORD F1s0 (WOODY)2017 FORD F250 (HOUSEBERG)2018 FORD TNTERCEPTOR (HOCTOR)FORD I NTERCEPTOR (FOSTER)DODGE CHARGER (ROMERO)FORD TNTERCEPTOR (CORBETT)FORD r NTERCEPTOR (SEtLSTAD)FORD TNTERCEPTOR (GREEN)AWD INTERCEPTOR SUV (GOEMAN)POLICE INTERCEPTOR (VRAVES)POLICE I NTERCEPTOR (HARRIS)FORD INTERCEPTOR AWD (THOMPSON)2O2O FORD F15O CREW CAB2020 FORD F1502020 FORD Ft 502O2O FORD F25O 4WD CREW CAB2O2O FORD F25O 4WD CREW CAB2020 FORD INTERCEpTOR (TRAFFIC pOStTtON)2OO5 FORD PATROL VEHICLE (BUNDY)2007 FORD EXpEDtTtON - VEHTCLE #0709 (HOFFMAN)2Or.0 FORD ESCAPE (StNCLAtR)EQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEQEqEQEQEQEQEQEQCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCVCV60571003801030361030381030391.03040103700103701103702103703L03704103705103706to37071037081044tOto44rrro44L2LO44L31044L4105541LOs542105543LO554410554s105546106L51106152106153106154107803ro7804107805r07806LO7807107808L2661.L2978!79821890824,632.6026,377.8429,513.2029,601.9229,60t.9229,60r.9230,265.4730,265.4730,265.4730,265.4730,265.4730,265.4732,382.7232,383.2324,747.5931,547.7t3t,547.7131,547.7t36,383.4336,582.8929,956.3933,299.4532,217.2533,299.4533,299.4533,299.4538,486.6538,482.6638,4A2.6638,420.914L,s34.5L41,534.5t41,534.5124,632.6026,377.8429,513.2029,601.9229,601,.9229,601.9230,26s.4730,265.4730,265.4730,265.4730,265.4730,265.47323a2.7232,383.2324,747.s931,547.7t31,547.7131,547.7136,383.4336,582.8929,9s6.3933,299.4532,217.2533,299.4533,299.4533,299.4538,486.6538,482.6638,482.6638,420.9L41,534.s141,534.5t41,534.51.39,s36.6939,536.6943,178.9330,L20.1.437,285.0529,3L5.7929,74s.O71,891.601,891.601,891.601,891.601,891.601,891.602,023.922,698.62L,546.727,229.037,229.037,229.038,337.L78,382.936,721.997,631.147,383.147,63]-.t47,63r.147,63!.748,820.518,818.928,8L8.926,403.s02,59s.902,595.902,595.904,118.404,940.942,698.68Cost BetinPeriod30,120.7437,285.0529,315.7929,745.O7Cost EndPeriodAccum DeprBegin Period24,632.6026,377.8429,513.2029,601,.9229,601.9229,601.9228,373.8728,373.8728,373.8728,373.8728,373.8728,373.8730,358.8029,684.6t23,200.8720,37s.5720,375.5720,375.5723,498.7123,627.45]".3,456.98L3,874.8013,423.8014,568.5414,568.541.4,568.542,402.7480L.7230,720.1437,285.0529,315.7929,745.O7FeriodDepreclat-ronVehicle Numbers(21o2l(2003)(2004)(200s)(2006)(2oo7l201.3 FORD EXPLORERBLUME)lu0,(aPO(JlfmffimEstNOTE: Waranties are not capitalized, so therefore not depreciated
2001 (3/1oTHSFUND)2002 (GENEML2003 (GENERAL2004 (GENERAL200s (GENERAL2006 (GENEML2007 (GENERALFUND)FUND)FUND)KOKJERNIELSENCORBETTPATROLBRUCEMCBRIDERICKEYPARTIAL PATROL BUILDPATROL BUILDPATROL AUILDPATROL BUILOPATROL BUILOPATROL BUILD$68,000.00$86,000.00$86,000.00$84,000.00$E6,000.00$86,000.00$86,000.002O2O FORD F150 RESPONDER2020 FORD F150 RESPONDER (REPLACES 0707 CV)2020 FORD F150 RESPONDER (REPLACES 1304 pD2020 FORD F1 50 RESPONDER (REPLACES 1305 pD2020 FORD F2s0 (REpt-AcEs 1404 Ft50)2020 FORD F250 (REPLACES 1505 F250_USFS)2O2O FORO PI SUV "TRAFFIC ENFORCEMENT-KITTITAS COUNTY SHERIFF'S OFFICE2020 VEHICLE COSTS (Jiltts Budger ptanlPATROL BUILD, FRONT & REAR RADAR ANTENNACTABLET, HARD COVER-NO CANOPY)APPROVED VEHICLE BUDGET - 3NOTHS FUNDAPPROVED VEHICLE BUOGET. GENERAL FUND$68.000.00$514,000.00FUND)FUND)FUND)(3,loTr{s FUND}(GENERAL FUNDICOST PER$41,636.02$5,500.00$7,600.00$6,300.00$1,785.87$2,512.59$1,155.00COST PER$41,527.62$39,529.80$43,172.O4VEHICLE PURCHASE & LICENSINGDATAg1.I TX1 TABLET SYSTEMMA]NTENANCE & SERVICE CONTRACTSVEHICLE BUILDDIAMOND HARD TRUCK COVERKENWOOO RADIOALL SEASON TIRES & TIRE CHAINSBASS120 3002564081 20 3002564031 20 30025481 3120 s00254805120 300253571120 3002535671 20 3002531 I 52O2O AUOGET$41,636.02$5,500.00$7,600.00$6,300.00$1,78s.87$2,s12.s9$1,155.002O2O SUDGET$s,s00.00$5,000.00BARS1 3002554081 300256403VEHICLE PURCHASE & LICENSiNGVEHICLE PURCHASE & LICENSINGVEHICLE PURCHASE & LICENSINGDATAgl 1 TXl TAELET SYSTEMDATAgl1 VERUS SOLO VIOEO SYSTEMMAINT€NANCE & sERVICE CONTMCTSMAINTENANCE & SERVICE CONTRACTSMAINTENANCE & SERVICE CONTRACTSVEHICLE AUILDRADAR CALIBRATION & CERTIFICATEGRAPHICSRADAR, PRINTER, SCANNERDIAI\4OND HARD TRUCK COVERKENWOOD RADIOALL SEASON TIRES & TIRE CHAINS$17,000.00$82.00$410.00$3,218.05$1,785.87$2,5't2.59$1,1 55.001 3002548131 30025480s1 3002548031 300254101$43.100.00$102,000.00$492.00$2,460.00Vehicle Numbers"66t=o-okod;i(200s, 2006)(2007)Premium Care Plan$2,302.5352,302.s3$2,302.53$3,691.62$3.691.62otYSUBTOTAL BUDGEfOESCR|PNON$41,536.02 VEHTCLES (3/1oTHS)$5,500.00 coMPEQulP (3/1oTHS)$7,600.00 EQU|PMA|NTAGR|VT (3/1 0THS)$5,300.00 VEHMA|NT (3noTHS)$1,785.87 MTNVEHEOUTP (3/1 oTHS)$2,512.59 MtNCOMMEOU|P (3/1OTHS)$1,155.00 OPERSUPP (3/1 oTHS)SUBTOTAL BUDGETDESCRIPTION$124,582.86$79,059.60$43,1 72.04 VEHTCLES (PAIROL)$33,000.00$30,000.00 coMPEQUIP (PATROL)$22,800.00$12,700.00$7,600.00 EQUTFMATNTAGRMT (PATROL)$102,000.00 VEHMA|NT (PATROL)$492.00 EQUTPREPMATNT (PATROL)$2,460.00 PROSERV (PATROL)$19,308.30$8,929.35 MINVEHEOUTP (PATROL)$15,075.54 MtNCOt MEAUtP (PATROL)$6,930.00 oPERSUPP (PATROL)0) F150(3)(2t(1)F150F250PI SUV(3) F150(2', F25t(1) pr suvaw321$246,814.50$63,000.00$7,600.00Vehicle #200220032004200520m2AO7Premium lvaint. Plan.$2,659.26$2,659.26$6,350.00$7,600.00$2,659.26$2,6s9.2665$2,659.26$2,257.13$15,553.432020 Allocated vehicle Mrianlies for NEW LE andL&J vehicles (waranties not capiblized):$2,037.68$16,328.51$31,88,t.941 30025s57'11 3002535671 300253115$28,237.65$15,075.54$6,930.00fu9,(atsoOr