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Treasurer <br />The County Treasurer is responsible for the collection of the taxes, receipting of all money from <br />all departments/funds, investments and the redemption of all county warrants. The amount of <br />cash and investments on hand as of December 31, 2014, was $84,459,490 of which 55.75% <br />was for County funds and 44.25% was for the Special Purpose districts. The total expenses for <br />2014 were $515,061, plus depreciation of $2,973 for a total of $518,034. The excludable <br />expenses were calculated at the 44.25% or $227,996 . There are $2,789 unallowable costs for <br />leases and capitalized equipment. The total amount of allowable indirect costs for the Treasurer <br />is $287,249. <br />Computer Replacement <br />The total 2014 computer replacement expenses were $34,593 of this amount $14,218 <br />was the amount of direct purchases for Human Resource, Treasurer and Information <br />Technology. <br />GENERAL COSTS OF GOVERNMENT <br />Under Paragraph 200.444 of Uniform Administration Requirements, Cost Principles and <br />Audit Requirements for Federal Awards the general costs of government are unallowable. The <br />following unallowable costs include: <br />• Salaries and expenses of the Board of County Commissioners, <br />• Cost of the judicial branch of government <br />• Cost of prosecutorial activities unless treated as a direct cost to a specific program if <br />authorized by statues or regulation <br />• Cost of other general types of government services normally provided to the general <br />public such as fire and police <br />CENTRAL SERVICES INDIRECT COST CALCULATION <br />The Central Services Departments; Auditor's Accounting, Information Technology, <br />Communications, and Human Resources had indirect costs of $1,266,309. With the other <br />indirect costs from other departments totaling $480,303 the total county indirect costs are <br />$1,746,612. <br />The County elects to use the simplified method for the rate computation based upon <br />salaries. The total County indirect costs divided by direct wages. The wages paid in 2014 were <br />$14,719,341. <br />Indirect Cost Rate Computation: <br />Indirect Costs divided by <br />Direct Salaries & Wages <br />$ 1,746,612 Indirect Cost Rate =11.87% <br />$14,719,341 Adopted Rate = 11.25% <br />Notes: Apply this rate to allowable salaries and wages <br />7