Laserfiche WebLink
• 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 of the department. Administration division costs for the fiscal <br />year 2017 totaled $391,649.19. 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 16.26 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 2017 by the number of FTE <br />supported by the indirect rate. <br />Excludable costs included in the Administrative division's totals included: <br />Salaries $19,796.66 <br />Benefits $7,159.48 <br />Supplies $3,199.66 <br />Services and Chargees $45,092.16 <br />Total Excludable Costs $75,247.96 <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 />$2,108.85 <br />Central Services Billies <br />$102,436.20 <br />Total Unallowable Costs <br />$104,545.05 <br />A summary of the department's indirect costs are as follows: <br />Total Administrative Division Costs $391,649.19 <br />Less: Total Excludable Costs ($75,247.96) <br />Less: Total Unallowable Costs ($104,545.05) <br />Total Indirect Costs $211,856.18 <br />