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Direct Salaries & Wages — the 2014 fiscal year end salaries & wages for each department Excluded Costs - Certain items of cost are classified by Uniform Guidance as extraordinary or distorting expenditures and are excluded from the computation of the indirect cost rate i.e. capitalized equipment. Indirect Costs — costs incurred for a common or joint purpose benefiting more than one cost objective Indirect Cost Rate — a devise for determining in a reasonable manner the proportion of indirect costs each program should bear. It is the ratio of the indirect coast to a direct cost base. Sub Department — additional breakdown of a department expenses for accounting purposes Total Costs — the 2014 fiscal year end actual expenses Unallowable Costs — Certain items of cost are classified by Uniform Guidance as unallowable, which means that federal funds cannot be used for those items of cost. For indirect cost rate calculation; however, these unallowed costs are included in the base along with the direct costs. Some examples for unallowed costs are: Governance, promotional advertising, entertainment, and fines & penalties. Uniform Guidance — United States Office of Management & Budget, 2CFR Part 200, Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal Awards establishing principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with governmental units. FINANCIAL INFORMATION Accounting Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Audited Data Kittitas County is audited annually by the State Auditor's office. The audits consist of Financial and Single Audit and the Accountability Audit. The Financial and Single Audit was issued on September 28, 2015, Report #1015199. The report stated: Kittitas County's internal controls over financial statement - preparation are inadequate to ensure accurate reporting. Board members, state and federal agencies, and the public rely on the information included in the financial statements and reports to make decisions. It is the responsibility of the County to design and follow internal controls that provide reasonable assurance regarding the reliability of financial reporting. Government Auditing Standards, prescribed by the Comptroller General of the United States, require the auditor to communicate significant deficiencies as defined below in the Applicable Laws and Regulations section, as a finding. There was no Significant Deficiencies or Material Weaknesses in the Internal Controls over Major Programs, and no findings that are required to be disclosed under section 510(a) of OMB Circular A-133 in the Federal Summary. Depreciation Capital assets, which includes property, plant, equipment, and infrastructure assets, (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental 2