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Home My WebLink AboutRES-2022-122BOARD OF COUNTY COMMISSIONERS COUIITY OF'KITTITAS STATE OF WASHINGTON RESOLUTION ADOPTING THE KITTITAS COUNTY PUBLIC HEALTH DEPARTMENT SIMPLIFIED INDIRECT COST ALLOCATION PLAN F'OR YEAR ENDED DECEMBER 31, 2020 REsoLUTIoN No. 2022 - lhh 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 Health Department needs to adopt a Simplified Indirect Cost Allocation Plan, and; WHEREAS, the County Auditor has reviewed the Simplified Indirect Cost Allocation Plan and determined the Public Health Department's Indirect Cost Rate to be 27oh, based on the fair and equitable distribution base of direct salaries & wages of each division/program, and; WHEREAS, the County Auditor has approved the Indirect Cost Rate of 2l%o; a slight reduction from the actual calculation to allow for a margin of error, and WHEREAS' the attached documentation shows the calculation of the Indirect Cost Plan for the Kittitas County Public Health Department as per the requirements for 2 CFR Part 200, Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). NOW THEREF''ORE, BE IT HEREBY RESOLVED that the Board of County Commissioners adopts the Indirect Cost Rate for Kittitas County Public Health Department at 2lYo, based on the fair and equitable distribution base of direct salaries & wages, for federal grant reimbursement as certified by the County Auditor, effective January 1,202L ADOPTED this 'fr,u, of BOARD OF' COUNTY COMMISSIONERS CO WASHINGTON THE BOARD Jul A. Kjorsvik tr Mandy Buchholz ABSENT Kittitas County Public Health Department Simplified lndirect Cost Allocation Plan For the Year Ended December 3L,2O2O NARRATIVE ln order for the Kittitas County Public Health Department (KCPHD) to comply with federal regulations in the Uniform Grant Guidance, a simplified lndirect Cost Allocation Plan is adopted to be able to bill indirect costs to grants. KCPHD's financial data from 2020 is used to formulate the 2O22lndirect Cost Allocation Plan. The distribution base on which the indirect rate will be allocated is the direct salaries charged to department's programs. The department's costs are divided into two categories: administration costs and direct program costs. Within the category of administration costs, only expenses incurred for common or joint purposes and in support of all programs are considered indirect costs. The costs coded to individual programs are considered direct costs. DEFINITIONS o All Other Direct Costs - the amount remaining from total costs less unallowable costs, indirect costs, and direct salaries. o Direct Costs - costs that can be identified specifically with a particular final cost objective such as a particular award, project, service or other direct activity of an organization. o Direct Cost Base - the 2020 fiscal year salaries for each program within the public health department. o Exclusions - costs that are passed through or sub-granted to others are considered to be excludable costs. Some salaries that were charged to administration are not included in the indirect costs. Also, the portion of the department's supplies and services and charges expenses that were determined to not be directly associated with administration duties were excluded. o lndirect Cost Allocation Plan - the documentation identifying, accumulating, and developing rates based on the allowable costs of the public health administrative division. These costs may be allocated to the individual programs and billed to the program grants. o lndirect Cost Rate - a device for determining in a reasonable manner the proportion of indirect costs each program should bear. lt is the ratio of the indirect costs to a direct cost base. o lndirect Costs - those costs incurred for a common objective that benefits more than one grant program or project. Such costs are not readily assignable to the cost objective specifica I ly benefitted. o Uniform Grant Guidance - United States Office of Management & Budget document establishing principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with governmental units. o Total Costs - the 2020 fiscal year financial data. o Unallowable Costs - certain costs specifically unallowable under the general and special award conditions or agency instructions. These costs are defined by the Uniform Grant Guidance. INDIRECT FUNCTIONS At KCPHD, the indirect functions are those administrative tasks completed and the costs incurred to support all divisions of the department. Administration division costs for the fiscal year 2O2O totaled Sqtt,t8t.l8. Some of the costs included in this total are: the salaries for administrative staff time; the purchase of office supplies, operating supplies, minor office equipment; fees for professional services, telephone service, postage, travel, advertising, and other such expenses that are necessary to support the multiple programs within the department. Salary and benefit costs were excluded from the calculation that were charged to the administration program code because these are costs associated with other employees not included in the indirect cost rate calculation; this is mostly due to paid time off or general admin costs for the two permit technicians. Costs were also excluded from the calculation based on the assumption that only 15.92 percent of the total costs charged to the division for supplies, and services and charges would be used by the positions supported by the indirect rate. This percentage was found by dividing the total number of actual FTE for 2020 by the number of FTE supported by the indirect rate. Excludable costs included in the Administrative division's totals included: Unallowable costs included in the Administrative division's total include capital lease expenditures and central services billings from the county. Unallowable costs included in the Administrative division's totals included Salaries Benefits Supplies Services and Charges Total Excludable Costs isz,9lt.tt S14,603.90 s462.66 5772.76 SG8,811.03 52,274.36 s12s.291.15 $127,5G5.s1 Capital Leases and Outlay Central Services Billinss Total Unallowable Costs A summary of the department's indirect costs are as follows: Total Administrative Division Costs Less: Total Excludable Costs Less: Total Unallowable Costs Total lndirect Costs 5411,181.78 (soa,arr.or; (s127.s6s.s1) 52t4,aos.24 DIVISIONS WITH DIRECT EXPENSES ln 2O2O, KCPHD had 37 active programs with total expenditures of 52,026,68I.87. Of that amount, S13,258.00 was related to excludable costs, which were passed through to Community Health of Central Washington for their professional services in the Children and Youth with Special Health Care Needs program. Direct costs included 5768,109.27 related to salaries. The final 5t,245,3L4.60 was considered to be allowable direct costs. These allowable costs include, but are not limited to: . Operating supplies that were necessary to meet the deliverables of the contracts;o Professional services as prescribed by OMB Uniform Grant Guidance, page 110, 5200.459. These services were provided by individuals that possess skills not available within the department and the services were necessary to carry out the scope of the contract; o Food that was purchased for a meeting or conference where the primary purpose is the dissemination of technical information (OMB Uniform Grant Guidance, 5200.a32);o Advertising communicating specific activities or accomplishments as part of the outreach effort for grant deliverables (OMB Uniform Grant Guidance, 5200.421); o Equipment purchases that did not meet the county's threshold of a 55,000 minimum to be considered capital equipment. RATE RECOMMENDATION ln order to account for a margin of error in the calculation of the department's indirect cost rate, it is recommended by the department's Fiscal Analyst to adopt a rate of 21%.This recommendation would decrease the 2O22 rate over the previous fiscal year's rate. 611.81 Assessment 611.82 Public lnformation Offlcer 612.11 Health Promotions Adminlstration 612.22 Maternal Child Health Block Grant 612.24 Oral Health 512.29 Clinic Services (Adult, Oversees, Children) 612.30 ln person Assister (Health Benefit Exchange) 612.31 LsPAN 612.32 lmmunizations 512.33 FPHS STD Preventive Health 612.34 Tuberculosis 612.35 HrV/AtDS 612.39 FPHS Communicable Disease 612.40 Syrlnge Exchange 512.44 Tobacco Prevention 512.47 DBHR 512.49 Chronic Disease Healthy Communlty 612.50 HPV Group Health 612.80 PIO Emergency 612.88 Bioterrorism 512.91 Marijuana Prevention 512.92 Overdose Prevention 612.93 Safe Kids 612.94 Snap Ed 512.95 Medicaid Administrative Match 612.96 ACH Meetlngs 512.00 Community Health Administration 615.02 Water 615.03 Solld Waste 615.04 On-Site Sewage 615.05 Zoonotics / Vector 615.05 Food Safety 515.08 Living Environment 515.09 Environmental Health Emergency 615.56 Food Education/Food Worker Cards 615.00 Environmental Health Adminlstration 620.71 Vital subtotal publlc Health Dep.rtment lndirect Cost Rate: lndlrect Costs Direct Salarles sr51,341.96 5768,L@.27 2tot% Costs Public Health Department Admln FTE Rate: 2020 Budgeted FTE 18.85 Admin FTE 3.00 15.92% Indlrect Costs of Divislon Admlnlstration Salaries Administration Benef its Supplies Seruices & Charges Capital Outlay Central Seruices of the TOTAT 1. Thir repE$nt3 the amount of internal serulc€s allocated to the depanment via the entlty-wide Gentral serulcc co5t allo$tlon plan, 2. Thls column representr amountt that are passd through to othcr entltier and amounts that are more dlrsctly related to program arear and are not lncludsd in the indlrect ratG 3' This column repre3ents @sE not allowed by Unlform Grant Guidance (6pltal expendltures, logal expendlturer and clvlc oEaniatlon membeEhipl Klttttas County Publlc Health Department lndlrect Cost Allocatlon Plan Total Costs Exclusions Unallowable Sal.ries Other Dlrect Costs lndirect Costs 54O,93O.27 s8s5.72 577,333.72 s39,265.83 s11,6s5.09 $3,536.82 54,26s.97 S47,3r5.33 5r"965.13 So.oo s39s.5s s14,039.86 s1,086437.80 5L7,M6se s5,48s.s7 563,822.60 s6s.s4 s0.00 s58.56 s46,011.40 se,444.Sr s10,329.60 52,zss.26 s20,1s1.92 s7,762.87 s227.A7 s10,692.03 s207,508.54 s47,722.03 s122,548.83 s1,584.06 5706,4il.48 527,248.37 s7.40 s15,359.97 s28,405.83 13,258.00 s168,100.18 iso,694.47 S2,5s7.10 s62,2e.s2 s2,274.36 552,977.77 s14,503.90 s462.55 5772.76 s2,274.36 15 s22,49t.t3 s475.59 s8,887.83 514,19s.43 ss,679.10 S1,4s9.41 s2,3s7.93 s25,273.4O S1,068.37 so.oo s210.88 57,581.72 s315,002.37 58,322.66 52,828.94 s21,5s6.03 s37.60 So.oo s32.25 s2s,930.0s s3,917.02 ss,ss2.60 s694.07 s10,969.43 S6o1.6o 5124.74 S5,6s4.09 9e0,ss8.57 s23,390.s0 s55,385.s3 s942.6s s58,016.6e s1s,013.23 so.oo S371.05 s15,048.04 s1&439.14 s381.03 58,44s.89 s11,8r3.40 s1e7s.e9 s2,O77.41 91,908.04 s22,041.93 s897.75 so.oo 5t84.77 55,458.14 577O,435.43 59,L2?.72 s3,5s6.53 s42,t65.s7 527.94 so.oo s26.31 s20,081.3s 54,527.89 s4,777.OO S1,s61.19 s9,182.49 s1,151.21 9103.13 s5,037.94 9116,949.97 s24331.s3 ss7,152.30 5747.4t 548,447.79 5!2,23s.L4 57.4o S14988.92 513,157.79 .61 ----3o"oo $Lts,tzg.47 535,090.s7 s333.43 s9,789.49 so.oo s411,181.78 s2,432853.65 958,E11.03 S122565.51 sE2,069.03 3127,565.51 So.oo 5768,tO9.27 So.oo s1,245,314.60 t151,:r41.96 916r,94r.96