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Unallowable Costs — certain costs specifically unallowable under the general and special <br />award conditions or agency instructions. These costs are defined by the Uniform Grant <br />Guidance. <br />INDIRECT FUNCTIONS <br />At KCPHD, the indirect functions are those administrative tasks completed and the costs <br />incurred to support all divisions of the department. Administration division costs for the fiscal <br />year 2015 totaled $368,179.03. Some of the costs included in this total are: the salaries for <br />administrative staff time; the purchase of office supplies, operating supplies, minor office <br />equipment; fees for professional services, telephone service, postage, travel, advertising, and <br />other such expenses that are necessary to support the multiple programs within the department. <br />Excludable costs that are a part of the Administrative division's totals include salaries and <br />benefits that were charged to the division but are not included in the indirect rate calculation <br />because they are not positions that were determined to be consistently engaged in full-time work <br />benefiting all programs. This exclusion includes 3 percent of the Public Health Administrator <br />and 2 percent of the Fiscal Analyst's time. This percentage was found on the actual costs charged <br />to the Developmental Disabilities program by the Administrator and Fiscal Analyst during 2015 <br />compared to their total, respective, annual salary. Costs were also excluded from the calculation <br />based on the assumption that only 17.54 percent of the total costs charged to the division for <br />supplies, and services and charges would be used by the positions supported by the indirect rate. <br />This percentage was found by dividing the total number of budgeted FTE for 2015 by the <br />number of FTE supported by the indirect rate. <br />Excludable costs included in the Administrative division's totals included: <br />Salaries $12,760.22 <br />Benefits $5,348.73 <br />Supplies $3,503.46 <br />Services and Charges $33.522.36 <br />Total Excludable Costs $55,134.77 <br />Unallowable costs included in the Administrative division's total include capital lease <br />expenditures and central services billings from the county. <br />Unallowable costs included in the Administrative division's totals included: <br />Capital Leases $3,127.08 <br />Central Services Billing $96,076.79 <br />Total Unallowable Costs $99,203.87 <br />