ATTACHMENT B FY18 MCDPH INDIREC COST PLAN.PDF

ATTACHMENT B
MARICOPA COUNTY DEPARTMENT OF PUBLIC
INDIRECT COST PLAN
FY2017-18

Based on Actual Expenditures for the
Year Ended June 30, 2016
Maricopa County, Arizona

Maricopa County
Department of Finance
Shelby L. Seharbach
CPA, CGFM
Assistant County
Manager and CERTIFICATE OF INDIRECT COSTS
Chief Financial Officer
301 West Jefferson Street
Suite Phoenix, 960 AZ. 850(13-2143 This is to certify that I have reviewed the indirect cost rate proposal submitted
Phone: 602.506-3561 herewith and to the best of my knowledge and belief:
Fax 602.506-4451
www.maricopa.gov/ finance 1. All costs included in this proposal dated July 1, 2015 to June 30, 2016 (FY16)
to establish billing or final indirect costs rates for July 1, 2017 to June 30,
2018 (FY18) are allowable in accordance with the requirements of the Federal
award(s) to which they apply and the provision of 2 CFR Part 200, Uniform
Administrative Requirements, Cost Principles and Audit Requirements for
Federal Awards. Unallowable costs have been adjusted for in allocating costs
as indicated in the indirect cost proposal.
2. All costs included in this proposal are properly allocable to Federal awards on
the basis of a beneficial or causal relationship between the expenses incurred
and the agreements 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 Government will be notified of any
accounting changes that would affect the predetermined rate.
I declare that the foregoing is true and correct.
GOVERNMENT UNIT: Maricopa County
SIGNATURE;
NAME OF OFFICIAL: Shelby L. Scharbach
TITLE: Assistant County Manager - Chief Financial Officer
DATE OF EXECUTION; July 11 2017

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MARICOPA COUNTY
DEPARTMENT OF PUBLIC HEALTH
DESCRIPTION OF INDIRECT COSTS
FOR FY2017/ 2018 PLAN
CENTRAL SERVICE COST ALLOCATION PLAN COSTS
This category consists of countywide costs allocated to Public Health from the OMB
2 CFR Part 200 Cost Allocation Plan. These costs were allocated entirely to
administration and then allocated to various grant funded programs based on
salary and/or operating expenditures per grant agreements.
DEPARTMENTAL INDIRECT
The Departmental cost pool consists of costs that benefit all • Public Health
divisions, These costs were allocated to the divisions based on salary and
operating expenditures. The following description of the organization is based
on the structure as of February 2017.
PUBLIC HEALTH DIRECTOR
The Department of Public Health is organized into six primary divisions consisting
of the Administration division, Community Transformation, Community Health
Action, Clinical Services, Disease Control and Program Operations and one quasi
division namely Performance Improvement, The Director and staff provide
oversight to these areas and ensure the fulfillment of their mission and
mandates. The administrative costs were allocated to the divisions based on
salary expenditures with the exception of the salary of the Public Health Director
which was retained in the General Fund as a mandated public health position.
ADMINISTRATION DIVISION
This division consists of four administrative units: Professional & Technical
Services, Human Resources, Budget & Finance and Procurement & Grants
Management. Professional & Technical Services provides facilities management
and strategic planning services.
PUBLIC HEALTH CLINICAL SERVICES
This division provides tuberculosis control, confidential counseling and testing
services for a variety of infectious diseases, health screening for new refugees to
the County, health seivices for the homeless, pharmacy support to the

Department and to clients, and lab support to the Department and to the
Correctional Health and Juvenile Probation departments.
COMMUNITY HEALTH ACTION
This division is responsible for the Office of Family Health, the Women, Infants
and Children (WIC) grant program and the Office of Oral Health.
COMMUNITY TRANSFORMATION
This division is responsible for the Office of Worksite Health Innovation, Office of
School Health & Wellness Initiatives and Office of Community Health Innovation.
DISEASE CONTROL
This division is responsible for the Office of Preparedness & Response,'
Community Health Nursing (including childhood immunizations), Epidemiology
and Disease Surveillance, and Vital Registration — the registration of births and
deaths in Maricopa County.
PROGRAM OPERATIONS
This division is responsible for the Office of Healthcare Innovation, Office of
Community Empowerment and Office of Communications and Marketing. The
cost of Office of Office of Communications and Marketing was allocated to the
divisions based on salary expenditures.
PERFORMANCE IMPROVEMENT AND PUBLIC HEALTH POLICY
This team directly reports to the department director and consists of the Office of
Performance Improvement and Office of Public Health Policy.
GRANT PROGRAMS
This category was established to accumulate indirect costs to compute the
indirect rate for the Department of Public Health. The indirect rate cost base
was determined using total grant expenditures, less capital expenditures for
grants, administrative costs in the grant fund not subject to indirect, Central
Service Costs, and pass-through subrecipients. The 2015/2016 expenditures
used as grant base for calculating the indirect rate for 2017/2018 is
$32,267,595.89 ($41,788,596.88 total grant fund expenditures less
$9,521,000.99 in distorting costs = $32,267,595.89 net base).

Public Health
Departmental Indirect Cost Allocation for Grants for FY2017-18
2CFR Part 200 County Wide 2,238,717.04
Indirect Cost
Allocated Rate Base Indirect Rate
County Wide Rate 2,238,717 32,267,596 6.9%
Departmental Rate 3,115,457 32,267,596 9.7%
5,354,174 16.6%
Rate base was calculated as defined below:
Total FY16 Expenditures for Public Health Grants 41,788,596,88
Less: Capital total for grant 900's -9,995.00
Less: Administration not subject to indirect (net of CSCA) -3,186,815.21
Less: CSCA -1,844,699.60
Less: internal Audit Costs -3,756.58
Less: Pass Thru- Subrecipients -4,475,734.60
RATE BASE 32,267,595.89
A location of County Wide Cost
Basis:
Labor % of Labor indirect Cost
General Fund (100-860) 5,983,724.24
[Grant _ Fund 532-861) 25.X51,17.1.76 100% 2,23871,7.04
Special Revenue Fund (265-863) 3,828,672.49
TOTAL OPERATIONS* 35,463,568,49 100% 2,238,717,04
*Net of Admin Labor
'Allocation of Public Health Adrift Cost
Administration Services Labor:
Administration (100-860-8601 ODIR/SPPT) Less indirect (0795) 231,178.00
Administration (100-860-8602) Less indirect (0795) 332,429.52
Administration (100-860-8630) Less Indirect (0795) 806,287,42
Administration (100-860-8632) Less Indirect (0795) 440,606,84
Administration (100-860-8640) Less Indirect (0795) 307,731.22
Administration (100-860-8642) Less Indirect (0795) 584,479.84
Administration (265-863-8630) Less indirect (0795)
Single Audit Costs (532-861-8630) 3,756,58
Administration Services Labor 2,706,469.42
Administration Services Non-Labor (Less Capital/Central Services) 1,600,749.83
TOTAL ADMINISTRATIVE SERVICES 4,307,219,25
Basis:
Labor % of Labor Indirect Cost
Admiri (100-860-8601/02/30/32/40/42)** Allocated Out
General Fund (100-860) 5,983,724.24 16.87% 726,751.80
:Grant Fund (532-861) 25,651,17176 am% 3,11545595
Special Revenue Fund (265-863) 3,828,672.49 10.80% 465,010.50
TOTAL OPERATIONS* 35,463,568.49 100,00% 4,307,219.25
TOTAL ADMINISTRATIVE SERVICES 2,706,469,42
TOTAL 38,170,037.91 100.00% 4,307,219,25
Recon Agrees To Pivot Table 38,170,037.91
**Net of Indirect (0795)
1Y18 Public Health Indirect Cost Allocation Plan/Grant Fund 3/28/20172:42 PM