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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 Unifonn 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 2014 totaled $363,891.12. 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 detennined to be consistently engaged in full-time work <br />benefiting all programs. This exclusion includes 3 percent of the Public Health Administrator <br />and Fiscal Analyst's time. This percentage was chosen to be used based on the assumption that <br />both of these positions would spend one hour per week during the fiscal year on Developmental <br />Disabilities program work; these personnel expenses will be paid directly from the <br />Developmental Disabilities fund. Costs were also excluded from the calculation based on the <br />assumption that only 16.85 percent of the total costs charged to the division for supplies, and <br />services and charges would be used by the positions supported by the indirect rate. This <br />percentage was found by dividing the total number of budgeted FTE for 2014 by the number of <br />FTE supported by the indirect rate. <br />Excludable costs included in the Administrative division's totals included: <br />Salaries <br />Benefits <br />Supplies <br />Services and Charges <br />Total Excludable Costs <br />$17,642.60 <br />$5,714.53 <br />$7,944.17 <br />$30,441.84 <br />$61,743.14 <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 <br />Central Services Billings <br />Total Unallowable Costs <br />$3127.08 <br />$93,865.24 <br />$96,992.32