Res-2021-029 - Laserfiche WebLink

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Kittitas County Central Services Simplified lndirect Cost Allocation Plan For Year Ended December 31 ,2019 NARRATIVE ln order for the county to comply with federal regulations, 2 CFR Part 200, Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance); Kittitas County must adopt a simplified Central Services Indirect Cost Allocation Plan. This Central Services indirect cost allocation plan is for accounting, information technology, communications, and human resources which provide departments centralized services. This is a process whereby these central services costs can be identified and assigned to benefitted activities on a reasonable and consistent basis. This central service cost allocation plan provides that process and is fair and equitable. Each county departmenUfund is listed showing the total 2019 actual expenses and 2019 direct salaries and wages. The distribution base is the direct salaries & wages of each department/fund. The departments are divided into 2 categories: lndirect Functions that Provide Services to the Service Providing Units and Departments that Provide Direct Services to the Citizens of the County. The lndirect functions are departments that provide Central Services to each County Department. The other Departments provide services directly to the citizens. Those departments may have some indirect costs. The explanation of each of these services is listed below. DEFINITIONS Additional Costs - Additional expenses not accounted for at the department level, including depreciation. All Other Direct Costs - the amount remaining from total costs less additional expenses, unallowable costs, indirect costs, and direct salaries & wages. Capitalized Assets - Purchases of Asset that has a value $5,000 or above and has a life longer than one year. These assets are depreciated. The Capitalized Asset is removed as an unallowable cost. Central Services - services that are provided to the organization, the customers of the Central Services are the internal departments, which include Auditor Accounting, lnformation Technology, Communications, and Human Resource. Central Service Cost allocation plan - means the documentation identiffing, accumulating, and allocating or developing rates based on the allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. The costs of these services may be allocated or billed to users. Department - all County Departments and/or County Funds. Depreciation - Allocating the costs of a Capitalized Asset to periods benefiting the assets use. 1