Adopting 2015 Cost Allocation Resolution

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A summary of the department's indirect costs are as follows: Total Administrative Division Costs $368,179.03 Less: Total Excludable Costs ($55,134.77) Less: Total Unallowable Costs ($99,203.87) Total Indirect Costs $213,840.39 DIVISIONS WITH DIRECT EXPENSES In 2015, KCPHD had 27 active programs with total expenditures of $1,381,541.08. Of that amount, $16,322.27 was related to excludable costs, which were passed through to Community Health of Central Washington for their professional services in the Children and Youth with Special Health Care Needs program and to the Kittitas County Community Network for their professional service in the Tobacco Prevention grant. $10,526.54 was related to an unallowable cost because it was used the mobile air monitors a capital expenditure for the Mobile Air Monitoring grant. Direct costs included $689,537.79 related to salaries. The final $665,154.48 was considered to be allowable direct costs. These allowable costs include, but are no limited to: • Operating supplies that were necessary to meet the deliverables of the contracts; ■ Professional services as prescribed by OMB Uniform Grant Guidance, page 110, §200.459. These services were provided by individuals that possess skills not available within the department and the services were necessary to carry out the scope of the contract; • Food that was purchased for a meeting or conference where the primary purpose is the dissemination of technical information (OMB Uniform Grant Guidance, §200.432); • Advertising communicating specific activities or accomplishments as part of the outreach effort for grant deliverables (OMB Uniform Grant Guidance, §200.421); • Equipment purchases that did not meet the county's threshold of a $5,000 minimum to be considered capital equipment. RATE RECOMMENDATION In order to account for a margin of error in the calculation of the department's indirect cost rate, it is recommended by the department's Fiscal Analyst to adopt a rate of 29.50%. This recommendation would increase the 2017 rate 0.50% over the previous fiscal year's rate.