Res-2019-031 PH Indirect Cost Allocation Plan

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NARRATIVE Kittitas County Public Health Department Simplified Indirect Cost Allocation Plan For the Year Ended December 31 , 2017 In order for the Kittitas County Public Health Department (KCPHD) to comply w ith 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 2017 is used to formulate the 2019 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 , onl y 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 2017 fiscal year salaries for each program within the public health department. • Exclusions -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 of the 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 de v eloping 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 2017 fiscal year financial data.