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a 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 2018 totaled 5447,655.99. 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 16.44 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 2018 by the number of FTE <br />supported by the indirect rate. <br />Excludable costs included in the Administrative division's totals included <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 />Salaries <br />Benefits <br />Supplies <br />Services and Charges <br />Total Excludable Costs <br />Capital Leases and Outlay <br />Central Services Billings <br />Total Unallowable Costs <br />$22,836.36 <br />$7,089.44 <br />$6,316.03 <br />$49"939.63 <br />$86,181.46 <br />$2,273.85 <br />$123.642.t3 <br />$125,915.98 <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 />$447,655.99 <br />($86,1 8 1 .46) <br />(s12s 15.98) <br />$235,558.55