WAKULLA COUNTY, FLORIDA CLERK OF COURT FY 2016 INDIRECT COST RATE PROPOSAL

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1 FY 2016 INDIRECT COST RATE PROPOSAL Based on Actual Costs for the Fiscal Year Ended September 30, 2014

2 Table of Contents TAB A TAB B TAB C TAB D TAB E TAB F TAB G TAB H TAB I TAB J TAB K TAB L CERTIFICATE OF INDIRECT COSTS CERTIFICATE OF ON-SITE VISIT ORGANIZATION CHART INDIRECT COST RATE AND CARRYFORWARD SCHEDULE ACTUAL INDIRECT COST RATE SUMMARY OF TOTAL COSTS SUMMARY OF INDIRECT COSTS SUMMARY OF DIRECT COSTS RECONCILIATION OF COSTS CENTRAL SERVICE AND OTHER COSTS SUMMARY OF MONTHLY INVOICES SUPPLEMENTAL CALCULATIONS

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5 TAB C ORGANIZATIONAL CHART Voters Brent X. Thurmond Director of Finance Greg James Director of Staff Tempie Sailors Director of Operations Mark Dunlap Asst. Finance Director Suzanne Hawkins Recording Supervisor Donna Richardson Criminal/Civil Court Supervisor Karen Veal Budget Coordinator/ to Board/VAB Brandy Price Accounts Payable Lea Dias HR & Payroll Sheryl Smythe Special Accts & Revenue Tiffany Conn Finance Gordy Robinson Joe Finch- Maintenance Recording Jeanie Harrell Information Desk/OR Carla Ziemer Records Management / Administrative Asst. to Information Technology / Help Desk Support Circuit Criminal Felony Irvene Metcalf Juveniel Del & Dep/ Appeals Tasa Barwick County Criminal Misd. / Criminal Traffic Becca Daughtery Traffic Cashier Desiree Willis Traffic Vicki Shepherd Child Support Tiffany Deschner Circuit Civil - Foreclosure/Probate Chris Helms County Civil, Jury Tamika Peterson Family Law Gail Smith File Patsy Haley-Sanders Page 5 of 19

6 INDIRECT COST RATE AND CARRYFORWARD SCHEDULE TAB D (FIXED) (FIXED) (FIXED) (FIXED) (FIXED) (FIXED) LINE # FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FIXED FUNDING RATE: 1 Indirect Costs Included in Rate 830, , , , , ,131 2 Carryforward Included in Current Rate (179,741) 22,748 36,061 (8,325) (73,939) 58,075 3 = Indirect Costs 650, , , , , ,206 4 Direct Cost Base 820, , , , , ,277 5 = 3/4 Indirect Cost Rate Used on Monthly DOR Invoices 79.4% 105.4% 122.1% 98.9% 94.2% 116.7% ACTUAL FISCAL YEAR COSTS: 6 Indirect Cost Pool 683, , , ,131 7 Direct Cost Base 589, , , ,277 8 = 6/7 Actual Indirect Cost Rate 116.0% 100.3% 105.4% 108.4% N/A N/A CARRYFORWARD CALCULATION: 5 Indirect Cost Rate Used on Monthly DOR Invoices 79.4% 105.4% 122.1% 98.9% 94.2% 116.7% 7 Actual Direct Cost Base 589, , , , = 5 x 7 Actual Indirect Cost Recoveries 467, , , , Less: 2 Carryforward Included in Current Rate 179,741 (22,748) (36,061) 8,325 73,939 (58,075) 6 Actual Indirect Costs (683,670) (611,421) (696,740) (761,131) = Over/(Under) Carryforward for Future Rate (36,061) 8,325 73,938 (58,075) 73,939 (58,075) Page 6 of 19

7 ACTUAL INDIRECT COST RATE TAB E CENTRAL SERVICE COSTS: REF. COUNTY-WIDE COST ALLOCATION PLAN (if applicable) $ - TAB J ALLOWABLE INDIRECT COSTS OUTSIDE OF THE CLERK'S OFFICE $ 344, TAB J TOTAL CENTRAL SERVICE COSTS $ 344, INDIRECT COST POOL: ALLOWABLE INDIRECT COSTS WITHIN THE CLERK'S OFFICE $ 417, TAB G TOTAL INDIRECT COSTS $ 761, DIRECT COST BASE: TOTAL DIRECT COSTS WITHIN THE CLERK'S OFFICE $ 702, TAB H ACTUAL INDIRECT COST RATE: INDIRECT COST POOL: $ 761, DIRECT COST BASE: $ 702, = % Page 7 of 19

8 TAB F SUMMARY OF TOTAL COSTS (A) through (D) (A) (B) (C) (D) (A) through (D) (A) through (D) INDIRECT/ DIRECT ORG / CENTER CODE & DESCRIPTION GRAND TOTAL PERSONAL SERVICES OPERATING EXPENSES CONTRACTUAL SERVICES ALL OTHER EXPENDITURES TOTAL INDIRECT COSTS TOTAL DIRECT COSTS Indirect Non - Court Information Technology Systems 37, , , , , Indirect Non - Court Information Technology Systems 57, , , , Indirect Non - Court Information Technology Systems 41, , , Direct IV-D Child Support Maintenance 48, , , , Indirect Child Support IV-D Child Support - Maintenance 159, , , , , , Indirect Maintenance 102, , , , , Indirect Finance & Administration 465, , , , , , Direct Recording - General Government Services 112, , , , Indirect General Administration - General Goverment Services 81, , , Direct County Criminal 59, , , , Direct County Civil 125, , , , Direct Traffic 160, , , , , Direct Circuit Criminal 63, , , , Direct Circuit Civil 49, , , , Direct Circuit Family 12, , , , Direct Circuit Juvenile 20, , , , Direct Probate 15, , , Indirect Court General Administration 220, , , , Direct Jury Management 37, , , , Indirect Court Information Technology 27, , , GRAND TOTAL 1,898, ,520, , , , ,193, , Page 8 of 19

9 EXCLUDED: EXCLUDED: (A) through (E) (A) (B) (C) (D) (E) (F) TAB G Grand less (D + E + F) TOTAL ALLOWABLE INDIRECT COSTS INDIRECT/ DIRECT ORG / CENTER CODE & DESCRIPTION GRAND TOTAL PERSONAL SERVICES OPERATING EXPENSES CONTRACTUAL SERVICES CAPITAL OUTLAY UNALLOWABLE EXPENDITURES ADJUSTMENTS /EXCLUSIONS Indirect Non - Court Information Technology Systems 37, , , , , Indirect Non - Court Information Technology Systems 57, , , , Indirect Non - Court Information Technology Systems 41, , , (4) Indirect Child Support IV-D Child Support - Maintenance 159, , , , , , (4) - 104, Indirect Maintenance 102, , , , , (2) 18, Indirect Finance & Administration 465, , , , , (4) 460, (2,3) 2, Indirect General Administration - General Goverment Services 81, , , (3) - 47, Indirect Court General Administration 220, , , , (3) - 132, Indirect Court Information Technology 27, , , GRAND TOTAL 1,193, , , , , , , , ADJUSTMENTS / EXCLUSIONS: (1) Costs included in County Central Services Cost Allocation Plan - removed to prevent double counting of costs (2) Costs funded by the Board of County Commissioners for BOCC Support (3) Constitutional Officer Personal Services Costs removed from Indirect Cost Pool (4) Interfund Transfers / Reversions / Refunds SUMMARY OF INDIRECT COSTS Page 9 of 19

10 EXCLUDED: EXCLUDED: Grand less (A) through (F) (A) (B) (C) (D) (E) (F) (G) (D + E + F + G) INDIRECT/ DIRECT ORG / CENTER CODE & DESCRIPTION GRAND TOTAL PERSONAL SERVICES OPERATING EXPENSES CONTRACTUAL SERVICES CONTRACTUAL SERVICES IN EXCESS OF $50k CAPITAL OUTLAY UNALLOWABLE EXPENDITURES ADJUSTMENTS /EXCLUSIONS MODIFIED TOTAL DIRECT COSTS BASE Direct IV-D Child Support Maintenance 48, , , , Direct Recording - General Government Services 112, , , , Direct County Criminal 59, , , , Direct County Civil 125, , , , Direct Traffic 160, , , , , Direct Circuit Criminal 63, , , , Direct Circuit Civil 49, , , , Direct Circuit Family 12, , , , Direct Circuit Juvenile 20, , , , Direct Probate 15, , , Direct Jury Management 37, , , , ADJUSTMENTS / EXCLUSIONS: GRAND TOTAL 704, , , , , , (1) Costs included in County Central Services Cost Allocation Plan - removed to prevent double counting of costs (2) Costs funded by the Board of County Commissioners for BOCC Support (3) Constitutional Officer Personal Services Costs removed from Indirect Cost Pool (4) Interfund Transfers / Reversions / Refunds SUMMARY OF DIRECT COSTS TAB H Page 10 of 19

11 Per the Certified Audited Financial Statements RECONCILIATION OF COSTS Actual Expenditures General Fund $ 759, Child Support Grant Fund $ 173, Employee Benefit Fund $ 1, Records Modernization Trust Fund $ 98, State Court Fund $ 791, s Per Certified Audited Financial Statements 1,824, TAB I Per Tab F (Summary of Costs) Actual Expenditures 025-SOF-001 General Fund State $ 791, WCC-001 General Fund County $ 761, DOR-001 Child Support Grant $ 208, RMT-001 $1.50 Public Record Modernization Trust Fund $ 37, RMT-002 $1.90 Court Records Modernization Trust Fund $ 57, RMT % Court Fine $ 41, Tab F (Summary of Costs) Reconciling Items 1,898, Actual Expenditures Interfund Transfer $ (37,800.00) Interfund Transfer $ (35,000.00) Interfund Transfer $ (2,369.96) 700-EBF-Employee Benefit Fund $ 1, Reconciling Items (73,956.96) Variance 1.01 Variance is due to rounding (immaterial). Page 11 of 19

12 RECONCILIATION OF COSTS TAB I Page 12 of 19

13 RECONCILIATION OF COSTS TAB I Page 13 of 19

14 County Wide Central Services Cost Allocation Plan CENTRAL SERVICE AND OTHER COSTS of Courts - County Wide Central Services Cost Allocation Plan - TAB J Allowable Indirect Costs Oustide The 's Office Year-To-Date Depreciation / Use Allowance of Courts Buildings & Improvements 34, (a) Furniture, Fixtures & Equipment (FF&E) Use Allowance 7, Year-To-Date Depreciation 42, Buildings & Improvements Building / Facility / Location YTD Depreciation Sq. Ft. Wakulla County Courthouse 92, ,224 12, % 33, (a) Porter Building % (a) Furniture, Fixtures & Equipment (FF&E) Use Allowance Child Support IV-D Child Support - Maintenance YTD Actual YTD Amount Capitalized YTD Amount Not Capitalized Annual Depreciation Percentage (Year 1 of 15 Year Useful Life) 5640 Capital Outlay - Machinery & Equip 20, , , % Utilities Actual , (b) Building / Facility / Location Relative Percentage Allocation of Utilities Wakulla County Courthouse 35, % 92, (b) Porter Building % 2, (b) Building / Facility / Location Allocation of Utilities (b) Sq. Ft. Wakulla County Courthouse 92, ,224 12, % 33, Porter Building 2, % 1, , Page 14 of 19

15 TAB J CENTRAL SERVICE AND OTHER COSTS General Building Security Building / Facility / Location General Building Security s Sq. Ft. Wakulla County Courthouse 64, ,224 12, % 23, Property, Equipment & Insurance Flooding Insurance Premium GA Property Insurance 199, (c) Building / Relative % of Allocation Facility / Insured of Insurance Location Feet Premium Wakulla County Courthouse 35, % 28, (c) Porter Building % (c) Admin / Storage 6, % 5, (c) All Other Insured Buildings 205, % 165, (c) Building / Facility / Location Allocation of Insurance Premium (c) Sq. Ft. Wakulla County Courthouse 28, ,224 35, % 28, Porter Building % Admin / Storage 5, ,232 6, % 5, All Other Insured Buildings 165, , % - 34, REC XX- XXX-5410 Telephones 18, GA Insurance Premium Number of FTE Employees Number of FTE Employees FTE Employees General Liability 130, % 11, Page 15 of 19

16 Workers' Compensation Insurance Insurance Premium CENTRAL SERVICE AND OTHER COSTS Clerical Payroll On Work Comp Bill Payroll (Salaries, Wages, Overtime & On Call) Tota Payroll Clerical Office Employees NOC 94, ,979, , % 28, TAB J Accounting & Auditing Expemse Annual CAFR Audit Actual Number of FTE Employees Number of FTE Employees FTE Employees , % 6, County Attorney Annual CAFR Audit Actual (Retainage) Number of FTE Employees Number of FTE Employees FTE Employees BOCC,, Tax Collector, Property Appraiser 120, % 22, BOCC Funded Expenditures That Support Operations BOCC Funded Allowable Expenditures Number of BOCC FTE Employees Number of FTE Employees FTE Employees Finance & Administration 416, % 89, Maintenance 84, (d) Building / Facility / Location Building Percentage of Allocation of BOCC Funded Allowable (d) Wakulla Courthouse 35, % 70, Porter Building % 1, Admin / Storage 6, % 12, Building / Facility / Location Allocation of BOCC Funded Allowable (d) Sq. Ft. Wakulla Courthouse 70, ,224 12, % 25, Porter Building 1, % Admin / Storage 12, ,232 2, % 5, , Allowable Indirect Cost Outside the 's Office 344, Page 16 of 19

17 CENTRAL SERVICE AND OTHER COSTS FTE Employees Function FTEs Rel % Occupant All Other Sq Ft % Wakulla Courthouse 12,858 22,366 35,224 BOCC % Porter Building Sheriff % Admin / Storage 2,798 3,434 6,232 Tax Collector % Sq Ft. 16,118 26,172 42,290 Supervisor of Elections % Property Appraiser % % BOCC Funded FTE Employees Function FTEs Rel % % BOCC % % TAB J Page 17 of 19

18 TAB K SUMMARY OF MONTHLY DOR CLAIMS Column1 Line 1 Line 2a Line 2b Line 3 Line 4 Line 5a Line 5b Line 7 Line 8 Line 9 Line 10c Line 17 Line 19 Line 22 Line 23 Month Personal Service s Operating and Contractual s Contractual less than $50,000/Year Sub- IDC % Capital Outlays Contractual in Excess of $50,000/Year Depository Expenditures Sub- RMS Percentage RMS Calculation Unit Costs Sub- Depository Expenditures Eligible Costs IV-D Fees Received Net IV-D Costs Reimbursement 66% FFP Oct-13 $ 3, $ $ - $ 3, $ 3, $ - $ - $ 6, % $ 6, $ 2, $ 9, $ - $ 9, $ 5, Nov-13 $ 6, $ $ - $ 6, $ 6, $ - $ - $ 13, % $ 12, $ $ 13, $ - $ 13, $ 8, Dec-13 $ 4, $ $ - $ 5, $ 5, $ - $ - $ 10, % $ 9, $ $ 9, $ - $ 9, $ 6, Jan-14 $ 4, $ $ - $ 5, $ 5, $ - $ - $ 10, % $ 8, $ $ 8, $ - $ 8, $ 5, Feb-14 $ 2, $ $ - $ 3, $ 3, $ - $ - $ 6, % $ 4, $ $ 5, $ - $ 5, $ 3, Mar-14 $ 2, $ $ - $ 3, $ 2, $ - $ - $ 6, % $ 4, $ $ 4, $ - $ 4, $ 3, Apr-14 $ 2, $ $ - $ 3, $ 3, $ - $ - $ 6, % $ 4, $ $ 5, $ - $ 5, $ 3, May-14 $ 4, $ $ - $ 4, $ 4, $ - $ - $ 8, % $ 6, $ $ 7, $ - $ 7, $ 4, Jun-14 $ 2, $ $ - $ 3, $ 3, $ - $ - $ 6, % $ 4, $ $ 5, $ - $ 5, $ 3, Jul-14 $ 2, $ $ - $ 3, $ 3, $ - $ - $ 6, % $ 4, $ $ 5, $ - $ 5, $ 3, Aug-14 $ 2, $ $ - $ 3, $ 3, $ - $ - $ 6, % $ 4, $ $ 5, $ - $ 5, $ 3, Sep-14 $ 4, $ $ - $ 4, $ 4, $ - $ - $ 8, % $ 7, $ $ 7, $ - $ 7, $ 4, TOTAL $ 45, $ 1, $ - $ 47, $ - $ - $ 94, $ 79, $ 5, $ 85, $ - $ 85, $ 56, Page 18 of 19

19 SUPPLEMENTAL CALCULATIONS TAB L of Circuit Courts Fringe Benefits YTD 5210 FICA Tax 8, Retirement Benefits 38, Health Insurance 19, of the Circuit Courts' Fringe Benefits 66, Adjustments / Exclusions Org / Center Code & Description 5110 Executive Salaries Funding Percentage Splits Allocation Of Fringe Benefits of Courts Compensation Finance & Administration 29, % 18, , General Administration - General Goverment Services 20, % 12, , Court General Administration 54, % 34, , Grand 105, % 66, , Page 19 of 19