Laserfiche WebLink
Fr ­.UN 2 6 1985 ��y <br />BOOK 1 ' ..�43 <br />is listed as the occupational address on the application, she <br />cannot do business in her home and must travel to other people's <br />homes. Attorney Wilson advised that should Mrs. Savastano <br />perform these services in her home, there will be a Code <br />Enforcement violation filed against her. <br />ON MOTION by Commissioner Bird, SECONDED by <br />Commissioner Bowman, the Board unanimously (4-0) <br />approved the application for an Occupational <br />License for Darlene Savastano. <br />INDIRECT COST RECOVERY SYSTEM <br />OMB Director Jeff Barton reviewed the following memo dated <br />6/19/85: <br />TO: Board of County Commissioners June 19, 1985 <br />FROM: Jeffrey K. Barton, OMB DirectorK <br />Edwin M. Fry, Finance Director <br />SUBJECT: Indirect Cost Recovery System <br />Background and History <br />In 1981, when the Board was selecting an account firm to audit the County's <br />financial records, the Board also requested the accounting firm that was selected <br />to develop an indirect cost recovery systema The intent was to charge the Utilities <br />and the Landfill for support services. <br />May Zima & Co. developed an indirect cost recovery system based on an indirect <br />cost pool and indirect cost base. The "pool" was composed of the Board of County <br />Commissioners, Attorney, Administrator, Personnel, Purchasing, Building Operations <br />and Clerk to the Board departments. The base contained the personal services costs <br />of the departments under the Board"s control. <br />Over the last three years, the indirect cost pool was expanded to include the <br />General Services and the Budget departments. The indirect cost base was expanded <br />for new departments under the Board's control and the Constitutional Officers. <br />The indirect cost recovery rate has been charged to County Utilities, County <br />Building and the Landfill for their share of the indirect cost pool. <br />Calculation of Indirect Cost Recovery Rate <br />The indirect cost recovery rate is calculated by dividingthe indirect cost <br />pool by the indirect cost base. This percentage is then multiplied by the personal <br />services costs of the service departments in order to allocate the indirect cost pool. <br />The "pool" is calculated by taking the total expenditures of the support depart- <br />ments less capital outlay plus a use charge. The use charge is computed by depre- <br />ciating each support department's fixed assets over five years and depreciation on <br />County buildings. <br />The "base" is calculated by summing the personal services costs, including <br />employee benefits, of the service departments under the Board and the Constitutional <br />Officers. <br />8 <br />s � r <br />