Central Services Indirect Cost Allocation Plan

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Non -Depa rtmental This department's expense for 2015 is $2,227,473. The indirect cost from this department is for the state auditor, retrospect ive rating and dues. The state auditor costs for 2015 were $75,274. The audit was for the Single and Financial Audit and the Accountability Audit. The retrospective rating is for additional premiums that are due to the Department of Labor & Industries for claim expenses above the plan choice. The dues that affect all departments, WSAC, WACO, NACO and state purchasing are also allocated as an indirect expense . The total amounts of indirect costs are $18,712. Treasurer The County Treasurer is responsible for the collection of the taxes, receipting of all money from all departments/funds , investments and the redemption of all county warrants. The amount of cash and investments on hand as of December 31, 2015, was $112,966,190 of which 40.67% was for County funds and 59.33% was for the Special Purpose districts . The total expenses for 2015 were $528,393 , plus depreciation of $2 ,973 for a total of $531 ,667. The excludable expenses were calculated at the 59 .33% or $313,594. There are $2,789 unallowable costs for leases and capitalized equipment. The total amount of allowable indirect costs for the Treasurer is $215,285. Compu ter Replacement The total 2015 computer replacement expenses were $47,203 of this amount $20,676 was the amount of direct purchases for Human Resource, Treasurer and Information Technology. GENERAL COSTS OF GOVERNMENT Under Paragraph 200.444 of Uniform Administration Requirements , Cost Principles and Audit Requirements for Federal Awards the general costs of government are unallowable. The following unallowable costs include: • Salaries and expenses of the Board of County Commissioners, • Cost of the judicial branch of government • Cost of prosecutorial activities unless treated as a direct cost to a specific program if authorized by statues or regulation • Cost of other general types of government services normally provided to the general public such as fire and police CENTRAL SERVICES INDIRECT COST CALCULATION The Central Services Departments ; Auditor's Accounting, Information Technology, Communications, and Human Resources had indirect costs of $1 ,338,913. With the other indirect costs from other departments totaling $541 ,524 the total county indirect costs are $1 ,880,438. The County elects to use the simplified method for the rate computation based upon salaries. The total County indirect costs divided by direct wages. The wages paid in 2015 were $14,921,380. 7