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Assets Years <br />Buildings & lmprovements 5-60 <br />lmprovements other than Buildings 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 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 2019 followed the Federal Guidelines for employee <br />reimbursement of travel costs. Kittitas County uses the High-Low cost of travel reimbursement. <br />MEALS <br />Meals are reilnbursed as followsi <br />You nrust lre travelino awav from home <br />ovemioht ts receive meal reimbunsement (lRS <br />Eeouirement) <br />Breakfast $11.00 - $13.00.Lunch $15.00 - $19.00.Dinner $33.00 - $39.00. <br />TOTAL $60"00 - $71.00- <br />'High Cost area established King County <br />Mileage Reimbursement <br />Mileage Rate is 58.0 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 2019 actual expenses were $660,376. 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 5.21o/o of the total hours. The amount of salaries, benefits and supplies <br />allocated, $632,233; as an indirect cost is94.79o/o. All other operating expenses were allocated <br />a|100% except for penalties and fines which are not allowed. The amounts of excludable and <br />unallowable costs are $37,645 which includes salaries reimbursed by other funding sources. <br />Total Expenditures <br />Less: Excludable Cost (District 5.21%) <br />$660,376 <br />-26,084 <br />4