HomeMy WebLinkAboutRES 2023-048BOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS
STATE OF'WASHINGTON
RESOLUTION ADOPTING THE KITTITAS COUNTY PUBLIC HEALTH DEPARTMEN
SIMPLIF'IED INDIRECT COST ALLOCATION PLAN
FOR
YEAR ENDED DECEMBER 31, 2021
RESOLUTIoN No. 2023 - C 48
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 2104, 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 affached 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 THEREFORE, BE IT HEREBY RESOLVED that the Board of County
Commissioners adopts the Indirect Cost Rate for Kittitas County Public Health Department at
2l%o, based on the fair and equitable distribution base of direct salaries & wages, for federal
grant reimbursement as certified by the County Auditor, effective January 1,2023.
ADoPTED tnistauvor (Pri | , 2y')
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTYO TON
THE BOARD
Julie
1,1- /(_-ENT
to
! Mandy Buccholz
Commissioner
Kittitas County Public Health Department
Simplified lndirect Cost Allocation Plan
For the Year Ended December 37,2021
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 financialdata from 202tis used to formulate the 2023 lndirect 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.
a Direct Cost Base - the 2021 fiscal year salaries for each program within the public health
department.
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.
a lndirect Cost All ocation 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.
a lndirect Cost Rate - a device for determin ing 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.
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.
Uniform Grant Guidance - United States Office of Management & Budget document
establishing principles and standards for determining costs for Federal awards carried
a
a
o
out through grants, cost reimbursement contracts, and other agreements with
governmental units.
o Total Costs - the 2021 fiscal year financial data.r 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 202L totaled 5605,078.90. 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 11.11 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 2021 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 Charqes
Total Excludable Costs
Capital Leases and Outlay
Central Services Billines
Total Unallowable Costs
5q8sz6.oz
S8,+zo.st
s600.80
5L764.64
S59,111.97
52,274.36
5t62,427.ss
St6+,6gs.gt
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
Soos,ozg.go
(s59,111.97)
(s164.69s.91)
$ggt,zlt.oz
DIVISIONS WITH DIRECT EXPENSES
ln 2O2L, KCPHD had 35 active programs with total expenditures of $2,370,853.92. 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 51,209,017.61 related to salaries. The final S1,148,578.31 was considered
to be allowable direct costs. These allowable costs include, but are not limited to:
o 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, 5200.432);o Advertising communicating specific activities or accomplishments as part of the
outreach effort for grant deliverables (OMB Uniform Grant Guidance, 52OO.a2\;
. Equipment purchases that did not meet the county's threshold of a $5,000 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 2t%.This
recommendation would keep the same rate as the 2022 rate indirect rate.
Direct CostsDirect Services/Paograms511.81 Assessment611.82 Public lnformation Officer612.11 Health Promotions Administration612.22 Maternal Child Health Block crant612.24 Oral Health512.29 Clinic Services (Adult, Oversees, Children)612.30 ln Person Assister (Health Benefit Exchange)612.31 LSPAN612.32 lmmunizations612.34 Tuberculosis612.35 HtV/AtDS612.39 Communicable Disease612.40 Syringe Exchange672. 44 f obacco Prevention612.80 PIO Emergency612.88 Bioterrorism612.91 Mariiuana Prevention612.92 Overdose Prevention612.93 Safe Kids612.94 Snap Ed612.95 Medicaid Adminisirative Match612.00 Community Health Administration615.02 Water515.03 Solid Waste615.04 On-Site Sewage615.05 Zoonotics / Vector615.06 Food Safety615.08 Living Environment615.09 Environmental Health Emergency615.11 EH Education615,40 EPH FPHS615.56 Food Education/Food Worker Cards615.00 Environmental Health Administration620.71 Vital Records625.50 BOH/BOCC Behaviorial Health RecoveSubtotallndirect Costs of DivisionAdministration SalariesAdministration BenefitsSuppl iesServices & ChargesCapital OutlayCentral Seruices ofSubtotalTOTAT1. This represents the amount of internal seruices allocated to the department via the entity-wide central seruice cost allocation plan.2' This column represents amounts that are passed through to other entities and amounts that are more directly related to program areas and are not included in the indirect rate3' This column represents costs not allowed by Uniform Grant Guidance (capital expenditures, legal expenditures and civic organization membership)lndirect CostsDirect Salaries$255,160.54 2[.ro%7.67Public Health Department Admin FTE Rate:2021 Budgeted FTE 27.00Admin FTE 3.00Lt.tt%52s5,160.s4s255.160.54So.oos1,209,017.51So.oos1,148,578.31S50s,o78.9052,97s,932.s2ss9,111.97$72,t69.97Sr64,89s.91s154,69s.91$o.oo5r76,o20.s4563,377.66s4s9.6151s,302.42So.ooSo.oo$1,209,017.51 sl,148,578.3152,370,853.92 S13,258.00So.oo5224,346.8657r,798.r754,737.73s139,s00.23$2,274.36s48,326.02SB,42o.s1S6oo.8o5L,764.6452,274.36S13,047.34So.oo$67,072-78S14,s67.60s6,363.04$302.16$644.90$39,786.01S6,082.68So.oo5792.6t5440,923.s7S59,0s7.13s2,35s.31So.oo532,970.00S7,s96.36$s,039.335912.22s1s,483.00So.oo$38,731.04ss1,861.s2S18,699.36s84,4s9.605222.7rSss,823.3154s,72e.925273.26S8,194.80524,433.r05424.235t42,323.26S13,s3s.64s1,300.42577,313.52So.oo564,34r.72S11,40s.89Ss,664.s85432.63Ss24.o9s36,923.71S1o,4so.4s5o.oo56s2.045380,687.83Ss8,241.9s$2,045.38So oos2s,07s.36Ss,397.6354,74r.82S1,293.7s5r2,L2r.44s122.88s48,84s.67543,642.t4S1s,049.7s572,429.77s156.6154s,L49.22S39,390.20532s.s4Ss,816.81s18,970.04S343.735L49,75L.37S11,820.23S1,039.s6S90,360.86So.ooS131,413.30$39,231.495r2,o27.625734.79S1,168.99$76,709.72s16,s33.13$o.oos1,444.65s821,511.405L27,299.08S4,411.69So.ooSs8,04s.36s12,993.99s9,181.1552,2os.97527,604.44s122.88587,576.7LS9s,s04.26533,749.r1S1s6,889.37S389"32S100,972.53s85,120.12Ss98.8o514,011.61s43,403.145767.965297,o74.63s2s,3ss.87s2,33e.9813,258.00Klttltas County Publlc Health Dcpartment lndircct Cost Allocatlon planBased on 2021 Flnanclal DataTotal CostsExclusions UnallowableSalariesOther Direct Costslndirect Costs