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Assets Years <br />Buildings & lmprovements 5-60 <br />lmprovements other than Buildinos 5-50 <br />Machinerv & Eouioment 3-20 <br />Roads, Guardrails & Traffic Siqnals 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 time <br />distribution. This allows the time costs to be charged to the specific project. <br />Travel Reimbursements <br />Kittitas County's travel policy for 2018 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 travelinq away from home <br />ovemiqht to leceive meal reimbursement {lRS <br />requirement) <br />Brealrfast <br />Lunch <br />Dinner <br />lncidentals <br />TOTAL <br />$ 9.00 - $11.00* <br />$14.00 . $17.00. <br />$29.00 - $35.00* <br />$ 5.00-$5.00* <br />$57,00 - $68.00* <br />"Hiqh Cost area established Kinq CounW <br />Mileage Reimbursement <br />Mileage Rate is 54-5 cents per mile for the use <br />of your personal vehicle" <br />INDIRECT FUNCTIONS <br />Auditor - Accountinq <br />The Accounting Division is responsible for the Budgeting, Auditing and Accounting for <br />the county. The total Auditor's Accounting Division 2018 actual expenses were $662,480. The <br />accounting division audits the vouchers and payrolls and processes the warrants for the junior <br />taxing districts. The allocation for the amount of time the accounting division spends on the <br />other districts is 5.13o/o of the total hours. The amount of salaries, benefits and supplies <br />allocated, $638,872; as an indirect cost is94.87o/o. All other operating expenses were allocated <br />at 100o/o with the exception of penalties and fines which are not allowed. The amounts of <br />excludable and unallowable costs are $37,645 which includes salaries reimbursed by other <br />funding sources. <br />Total Expenditures <br />Less: Excludable Cost (District 3.62%o) <br />$662,480 <br />-37,450 <br />4