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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 Uniform 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 ofthe department. Administration division costs for the fiscal <br />year 2016 totaled $378,850.72. 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 />Salary and benefit costs were excluded from the calculation that were charged to the <br />administration program code because these are costs associated with other employees not <br />included in the indirect cost rate calculation; this is mostly due to paid time off or general admin <br />costs for the two permit technicians. Costs were also excluded from the calculation based on the <br />assumption that only 16.76 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 actual FTE for 2016 by the number ofFTE <br />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 />$11,380.10 <br />$4,742.84 <br />$3,711.03 <br />$36,960.17 <br />$56,794.14 <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 and Outlay <br />Central Services Billings <br />Total Unallowable Costs <br />$5 ,718.79 <br />$95,215.68 <br />$101,934.47 <br />A summary of the department's indirect costs are as follows: <br />Total Administrative Division Costs <br />Less: Total Excludable Costs <br />Less: Total Unallowable Costs <br />Total Indirect Costs <br />$378,850.75 <br />($56,794.14) <br />($101,934.47) <br />$220,122.11