Two approved methods for allocating costs directly related to a specific primary or election are detailed in this section. The county auditor, once having adopted a method, shall use the same parameters for all primaries and elections within the next election cycle.

Allocate costs between all jurisdictions participating in the primary or election by using one of the two following prescribed methods.

Costs associated with mistakes or errors made or caused by the county auditor shall not be passed on to any other jurisdiction.

1. (1) Method one. This method allocates costs based on the number of active registered voters in each jurisdiction. Jurisdictions are not charged for additional offices or measures placed on the ballot. To ensure that sufficient election cost reimbursement funds are available, county auditors must get prior approval from the office of the secretary of state prior to using method one.

   1. (a) Determine the total costs for a primary or election. Include amounts from the federal indirect cost plan created in accordance with WAC 434-270-010, if applicable.

   2. (b) The county auditor shall allocate a minimum fee of at least $100 once to each jurisdiction participating in a primary or election. This allows for a more equitable distribution of costs in that election.

      1. (i) Total the minimum fees by multiplying the minimum fee by the number of jurisdictions in the election.
      2. (ii) Subtract the minimum fee of at least $100 per jurisdiction and any direct costs associated with a specific jurisdiction from the total cost of the primary or election, resulting in the total election costs to be allocated.
   3. (c) For each jurisdiction participating in the primary or election, determine the number of active registered voters as of election day.
   4. (d) Total the number of active registered voters ((c) of this subsection) for all jurisdictions.
   5. (e) Divide each jurisdiction's number of active registered voters ((c) of this subsection) by the total number of active registered voters ((d) of this subsection) to yield a percentage cost factor.
   6. (f) Multiply the percentage cost factor ((e) of this subsection) by the primary or election costs to be allocated ((b) of this subsection) to determine each jurisdiction's share.
   7. (g) Add each jurisdiction's minimum fee, voters' pamphlet costs, any direct costs, and the 15 percent overhead factor, if applicable, to the allocated costs from each election. This is the total amount due from each jurisdiction.

   To allocate costs:

2. (2) Method two. This method allows for recovery of additional expenditures associated with multiple offices or measures on the ballot for each jurisdiction. Use of this method requires using a factor of 0.2 that is applied to each additional office or measure within a jurisdiction or jurisdiction subdistrict portion.

   1. (a) Determine the total costs specific to a primary or election. Include amounts from the federal indirect cost allocation plan created in accordance with WAC 434-270-010, if applicable.

   2. (b) The county auditor shall collect a minimum fee of at least $100 once from each jurisdiction participating in a primary or an election. This allows for a more equitable distribution of costs in that primary or election.

      1. (i) Total the minimum fees by multiplying the minimum fee by the number of jurisdictions in the election.
      2. (ii) Subtract a minimum fee of at least $100 per jurisdiction and any direct costs associated with a specific jurisdiction from the total cost of the primary or election resulting in the election costs to be allocated. For jurisdictions with subdistrict portions participating in the primary or election, the minimum fee is only applied once for the jurisdiction.
   3. (c) For each jurisdiction participating in the primary or election, determine the number of active registered voters within the entire jurisdiction. For jurisdictions with subdistrict portions participating in the primary or election, such as commissioner districts or legislative districts, determine the active registered voters for each jurisdiction subdistrict portion.

   4. (d) Determine the factor for the number of offices and measures for each jurisdiction and jurisdiction subdistrict portion. A base factor of 1.0 will be assigned for the first office or measure for the jurisdiction. For each additional office or measure within the jurisdiction or subdistrict of the jurisdiction, the 0.2 factor will be added. For jurisdiction subdistrict portions, all offices or measures will be assigned to the 0.2 factor.

      Example: Within the county, the state has five statewide offices and measures and two legislative districts, both with two offices on the ballot. The first statewide office or measure would use the 1.0 factor, the four additional statewide offices and measures would use the 0.2 factor, and the legislative jurisdictions would each use the 0.2 factor based on each legislative district's number of active registered voters.

      Using the 0.2 factor for the statewide offices and measures the state would be charged a factor of 1.0 for the first statewide office or measure and 0.2 for each of the four additional statewide offices or measures (1.0 + 0.2 + 0.2 + 0.2 + 0.2) for a total of 1.8 for the statewide jurisdictions. For the individual legislative districts, each district would have two offices, each with a factor of 0.2 (0.2 + 0.2) for a total of 0.4 for each legislative district.

   5. (e) Multiply the office and measure factor (determined in (d) of this subsection) by the number of active registered voters (determined in (c) of this subsection). This is the weighted registration factor.
   6. (f) Total the weighted registration factors ((e) of this subsection) for all jurisdictions and jurisdiction subdistrict portions.
   7. (g) Divide the weighted registration factor ((e) of this subsection) for each jurisdiction and jurisdiction subdistrict portion by the total weighted factor ((f) of this subsection) to yield a percentage cost factor.
   8. (h) Multiply the percentage cost factor ((g) of this subsection) by the election costs determined in (b) of this subsection.
   9. (i) Add each jurisdiction's minimum fee amount, any direct costs, and the 15 percent overhead factor if applicable to the allocated primary or election costs for each jurisdiction and subdistrict portion. Add the costs for jurisdiction-wide offices and measures and individual jurisdiction subdistrict portion costs to determine the total cost for each jurisdiction.

   The total number of active registered voters in a jurisdiction and the number of voters who vote on an office or measure are separate and distinct from each other. The county auditor must separate offices or measures that contain a portion of the voters less than the total number of eligible registered voters in that jurisdiction. The calculation of costs for a jurisdiction must sum the independently calculated costs for each unique combination of registered voters and offices or measures on the ballot.

[Statutory Authority: RCW 29A.04.611. WSR 26-07-033, s 434-270-030, filed 3/11/26, effective 4/11/26.]