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King County agencies must report costs that can be directly attributed to the emergency response. The emergency response is focused on protecting life and maintaining public health for the general public and our employees. When thinking about these costs, ask yourself: What expenses are we incurring now in response to the virus that we would not have otherwise incurred?

There are four (4) required reports documenting expenses incurred during the Coronavirus Emergency. Some data will be duplicated in multiple reports. 

Reporting Categories

This category is intended to track costs that are potentially reimbursable from the federal government. 

The federal government’s reimbursement program for these types of emergencies generally allows reimbursement for the cost of supplies, materials, goods, equipment, services, capital projects, leases or the acquisition of other assets (e.g., purchase of buildings) that have been acquired for the specific purpose of responding to the emergency. 

The tracking of labor costs is more complicated. The federal government does not reimburse local governments for the salary of current employees even though such employees may be partially or fully assigned to emergency response activities. This is because the labor costs of current employee are already budgeted and being incurred by local governments with or without the emergency. The only labor costs that are potentially reimbursable are overtime costs for hourly employees when the overtime is incurred because of the emergency response. Finally, if your agency hires a new position (temporary, TLT or FTE) for the express purpose of responding to the emergency, this new position may be eligible for reimbursement and therefore should be tracked in this category.

Examples of costs that are reimbursable:

  • Overtime cost for a Facilities Management custodian who provides extra cleaning for County offices.
  • Contracts for deep cleaning services for County facilities
  • Additional bulk order cleaning supplies used more frequently than normal operations to support workplace safety
  • Additional cleaning supplies to disinfect the interior of buses
  • Overtime costs for a Transit work to disinfect the interior of buses
  • The purchase of a motel to house quarantined patients with the virus.
  • Contracts for patient testing and outreach services to various communities.
  • Incremental costs to set up telecommuting for employees (e.g., additional laptops, headsets, printers, etc.)
  • Cost of personal protective equipment to help keep workers safe from the virus
  • Cost of a new TLT position hired to provide public education regarding the virus
  • Food orders for staffing of the Emergency Operations Center
  • Cost of new drop boxes and overnight mailing services in lieu of using in-person pick up services

How to report reimbursable costs:

These costs should be reported by each agency using a new project number setup in Oracle EBS.  Please ensure all emergency-related contract purchase agreements (CPAs), purchase orders (PO’s) and P-card purchases are associated with the project number.  The Financial Management Section in FBOD has created a standard work document to explain how to create a new project (see Word document below).  The input and tracking of costs should be fairly routine and needs to happen on a routine schedule but does not need to be a daily task.  For assistance please contact FSS.Team@kingcounty.gov.  

Important Note for projects already setup in Oracle EBS:  Finance Managers will need to add the Classification Category/Code:  Emergency Spending/Corona Virus to their project so that the County can compile comprehensive reports and track costs across the entire enterprise.  See instructions in Word document below.   For assistance please contact FSS.Team@kingcounty.gov.

 

This category includes the reimbursable costs (Category 1) plus other non-reimbursable costs.  The intent is to report the total of the “all-in costs” for the County’s response to the virus.  The Executive has requested this information to highlight all costs that are being expended by agencies to respond to the emergency. PSB will be compiling the full cost of virus response and you should hear from your analyst shortly regarding how these costs will be reported.

Examples of costs that are non-reimbursable:

  • Salaries of current employees who spend all or a portion of their time responding to the emergency.
  • Paying the cost of parking in the County garage for an employee who is working an altered work schedule to support the emergency and who has limited or no access to public transportation.
  • Paying the cost of a “backfill” position for a current employee who is re-deployed to the Emergency Operations Center.
  • Other non-labor costs that do not fit in Category 1; for example, ordering extra office supplies that are not for the direct purpose of responding to the emergency.

How to report non-reimbursable costs:

Agencies have a choice for either reporting these costs as part of a new project setup in Oracle or on a separate spreadsheet: 

  • Oracle Project Setup Option:See instructions from Category 1, reimbursable costs. Note that if you choose to track salaried labor costs this way, you will still need to be able to separate reimbursable and non-reimbursable expenses.You can do this by using a separate task or by other means to clearly distinguish between the expenses.

     

  • Spreadsheet Option: For agencies with salaried staff who do not typically record their time, it may be easier to track time offline in a spreadsheet. This would entail keeping track of individual employees’ hours spent weekly (or estimating the hours) on virus response and providing the hourly rate (including benefits) so that the cost can be easily calculated.

PSB will be collecting the all-in cost and reporting it to Dwight and the Executive as frequently as possible. Please discuss your plan to track and report non-reimbursable salaried labor costs with your PSB Analyst.

  1. This category is intended to highlight significant costs which an agency cannot absorb within their existing budget appropriation. Costs in this category will likely be a subset (or the entirety) of costs in the reimbursable category, but it is also possible that some non-reimbursable costs could require additional appropriation.

    Examples of costs that require supplemental appropriations:

    • Facilities Management purchases a new motel used to quarantine patients who have tested positive for the virus.
    • An agency incurs significant overtime costs that cannot be absorbed in the regular budget.
    • An agency purchases personal protective equipment that cannot be absorbed in the regular budget.
    • An agency executes emergency contracts to provide needed services that cannot be absorbed.

    How to report the need for a supplemental appropriation:

    Agencies should alert their assigned PSB analyst as early as possible about exceptional costs that the agency does not expect to be able to absorb in conjunction with reporting on the all-in costs.  After exceptional costs have been identified, your PSB analyst will provide additional instructions for preparing a supplemental appropriation request.

This category is required to meet financial reporting requirement to the Council under KCC 12.52.030.C2. Under the code, the Executive is required to report all emergency purchases or contracts (aka “emergency procurements”) where competitive bidding was waived under the Executive’s Proclamation of Emergency.  

The emergency procurements that must be reported apply to tangible personal property (e.g., supplies, materials, goods, equipment and leases), services (including professional and technical services) and public works as defined by RCW 39.04.010. This cost category will likely overlap and be a subset of the costs identified in Category 1.

Report all emergency purchases since March 1 that…

  • Don’t use an existing competitively bid contract, or
  • Use a new contract obtained in response to this emergency, or
  • Cost more than $10,000 total for all like-items in a calendar year, per cost center.

 

How to report Category 4 costs:

  1. Login to SharePoint - (use your standard King County username/password)

  2. Use the spreadsheet for your department

  3. Update as needed to ensure complete/accurate reporting

  4. Respond promptly to any FBOD clarification requests

 

Examples of costs involving emergency waiver purchases/contracts:

  • A new contract for deep cleaning of County facilities that is over $10,000
  • A P-card purchase for a bulk order of protective equipment that is over $10,000
  • The purchase of a hotel to quarantine patients with the virus
  • Leasing of modular units to house quarantined virus patients


 

What NOT to Report

  • Do NOT report purchases made under existing awarded contracts.
    For example, if we already have a contract for road sand you don't need to report that spend because you didn't use the emergency waiver.

  • Do NOT report spend for employee transportation, meals or lodging. The specific reporting requirements related to reimbursing employees during emergencies is governed by a separate part of King County Code and an Executive policy. Use T-Card (Travel Card) for transportation/lodging expenses whenever possible.

  • Do NOT report purchases less than $10,000 (per cost center for TOTAL like-items within a calendar year). 

 

For any questions about this financial reporting requirement please contact Roy Dodman in Procurement & Payables at Roy.Dodman@kingcounty.gov or call 206-263-9293.

 

 

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