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Res-2019-030 Indirect Cost Allocation Plan
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2019-02-19 10:00 AM - Commissioners' Agenda
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Res-2019-030 Indirect Cost Allocation Plan
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Last modified
2/25/2019 12:46:29 PM
Creation date
2/25/2019 12:45:58 PM
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Meeting
Date
2/19/2019
Meeting title
Commissioners' Agenda
Location
Commissioners' Auditorium
Address
205 West 5th Room 109 - Ellensburg
Meeting type
Regular
Meeting document type
Fully Executed Version
Supplemental fields
Alpha Order
c
Item
Request to Approve a Resolution adopting the 2019 Central Services Simplified Indirect Cost Allocation Plan for the Year Ended December 31, 2017, Effective January 1, 2019
Order
3
Placement
Consent Agenda
Row ID
51515
Type
Resolution
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Assets Years <br />Buildinqs & Improvements 5-60 <br />Improvements other than Buildinqs 5-50 <br />Machinery & Equipment 3-20 <br />Roads , Guardrails & Traffic Sionals 20 <br />Bridqes 51 <br />Time and Attendance <br />Kittitas County uses an electronic time and attendance system to track employee 's time . <br />Employees who allocate their time are required to post their time by project or by project t ime <br />distribution . This allows the time costs to be charged to the specific project. <br />Travel Re imbursements <br />Kittitas County 's travel policy for 2017 followed the Federal Guidelines for employee <br />reimbursement of travel costs . Kittitas County uses the High-Low cost of travel reimbursement. <br />Meals are reimbursed as follows: <br />You must be traveling away fro m home <br />ove rni ght to rece ive mea l re imb u rsement (IRS <br />requ irement) <br />Breakfast $ 9.00 -$11.00* <br />Lunch $14.00-$17.00* <br />Dinner $29.00 -$35.00* <br />Incidentals $ 5.00 -$ 5.00jt <br />TOTAL $57.00-$68.00* <br />*High Cost area established King County <br />Mileage Reimbursement <br />Mile age Rate is 53 .5 ce nts per mil e for the use <br />of your pe rsonal veh icle . <br />INDIRECT FUNCTIONS <br />Auditor -Accounting <br />The Accounting Division is responsible for the Budgeting , Auditing and Accounting for <br />the county. The total Auditor's Accounting Division 2017 actual expenses were $541 ,038. The <br />accounting division audits the vouchers and payrolls and processes the warrants for the junior <br />taxing d istricts . The allocat ion for the amount of time the accounting division spends on the <br />other districts is 5.13% of the total hours . The amount of salaries, benefits and supplies <br />allocated , $503,158; as an indirect cost is 94 .87%. All other operating expenses were allocated <br />at 100% with the exception of penalties and fines which are not allowed. The amounts of <br />excludable and unallowable costs are $37,880 which includes salaries reimbursed by other <br />funding sources. <br />Total Expenditures <br />· Less: Excludable Cost (District 3.62%) <br />Total Included Costs <br />4 <br />$541 ,038 <br />-37,880 <br />$503,158
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