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NARRATIVE <br />Kittitas County <br />Central Services <br />Simplified Indirect Cost Allocation Plan <br />For Year Ended December 31,2016 <br />In order for the county to comply with federal regulations, 2 CFR Part 200, Uniform <br />Administration Requirements, Cost Principles and Audit Requirements for Federal Awards <br />(Uniform Guidance); Kittitas County has to adopt a simplified Central Services Indirect Cost <br />Allocation Plan. <br />This Central Services indirect cost allocation plan is for accounting, information <br />technology, communications, and human resources which provide departments centralized <br />services. This is a process whereby these central services costs can be identified and assigned <br />to benefitted activities on a reasonable and consistent basis. This central service cost allocation <br />plan provides that process. <br />Each county departmenUfund is listed showing the total 2016 actual expenses and 2016 <br />direct salaries and wages. The distribution base is the direct salaries & wages of each <br />departmenUfund. <br />The departments are divided into 2 categories: Indirect Functions that Provide Services <br />to the Service Providing Units and Departments that Provide Direct Services to the Citizens of <br />the County. The Indirect functions are departments that provide Central ,Services to each <br />County Department. The other Departments provide services directly to the citizens. Those <br />departments may have some indirect costs. The explanation of each of these services is listed <br />below. <br />DEFINITIONS <br />Addit ional Costs -Additional expenses not accounted for at the department level; including <br />depreciation. <br />All Other Direct Costs -the amount remaining from total costs less additional expenses, <br />unallowable costs, indirect costs and direct salaries & wages. <br />Capitalized Ass'ets -Purchases of Asset that has a value $5,000 or above and has a life longer <br />than one year. These assets are depreciated. The Capitalized Asset is removed as an <br />unallowable cost. <br />Central Services -services that are provided to the organization, the customers of the Central <br />Services are the internal departments, which include Auditor Accounting, Information <br />Technology, Communications, and Human Resource. <br />Centra.l Service Cost allocation plan -means the documentation identifying, accumulating, and <br />allocating or developing rates based on the allowable costs of services provided by a <br />governmental unit on a centralized basis to its departments and agencies. The costs of these <br />services may be allocated or billed to users. <br />Department -all County Departments and/or County Funds. <br />Depreciation -Allocating the costs of a Capitalized Asset to periods benefiting the assets use. <br />Direct Salaries & Wages -the 2016 fiscal year end salaries & wages for each department <br />1