Public Health Dept Cost Allocation Plan

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NARRATIVE Kittitas County Public Health Department Simplified Indirect Cost Allocation Plan For the Year Ended December 31, 2015 In order for the Kittitas County Public Health Department (KCPHD) to comply with federal regulations in the Uniform Grant Guidance, a simplified Indirect Cost Allocation Plan is adopted to be able to bill indirect costs to grants. KCPHD's financial data from 2015 is used to formulate the 2017 Indirect Cost Allocation Plan. The distribution base on which the indirect rate will be allocated is the direct salaries charged to department's programs. The department's costs are divided into two categories: administration costs and direct program costs . Within the category of administration costs, only expenses incurred for common or joint purposes and in support of all programs are considered indirect costs. The costs coded to individual programs are considered direct costs. DEFINITIONS • All Other Direct Costs -the amount remaining from total costs less unallowable costs, indirect costs, and direct salaries. • Direct Costs -costs that can be identified specifically with a particular final cost objective such as a particular award, project, service or other direct activity of an organization. • Direct Cost Base -the 2015 fiscal year salaries for each program within the public health department. • Exclu sions -costs that are passed through or sub-granted to others are considered to be excludable costs. Some salaries that were charged to administration are not included in the indirect costs. Also, the portion ofthe department's supplies and services and charges expenses that were determined to not be directly associated with administration duties were excluded. • Indirect Cost Allocation Plan -the documentation identifying, accumulating, and developing rates based on the allowable costs of the public health administrative division. These costs may be allocated to the individual programs and billed to the program grants. • Indirect Cost Rate - a device for determining in a reasonable manner the proportion of indirect costs each program should bear. It is the ratio of the indirect costs to a direct cost base. • Indirect Costs -those costs incurred for a common objective that benefits more than one grant program or project. Such costs are not readily assignable to the cost objective specifically benefitted. • Uniform Grant Guidance -United States Office of Management & Budget document establishing principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with governmental units. • Total Costs -the 2015 fiscal year financial data.