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<br />The cost of normal maintenance and repairs that do not add to the value of the asset or <br />materially extend assets lives are not capitalized. <br /> <br />Major outlays for capital assets and improvements are capitalized as projects are constructed. <br />Interest incurred during the construction phase of the capital assets of business-type activities is <br />included as part of the capitalized value of the assets constructed. <br /> <br />Property, plant, and equipment of the primary government are depreciated using the straight- <br />line method over the following estimated useful lives: <br /> <br /> <br />Assets Years <br />Buildings & Improvements 5-60 <br />Improvements other than Buildings 5-50 <br />Machinery & Equipment 3-20 <br />Roads, Guardrails & Traffic Signals 20 <br />Bridges 51 <br /> <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 /> <br />Travel Reimbursements <br /> Kittitas County’s travel policy for 2020 followed the Federal Guidelines for employee <br />reimbursement of travel costs. Kittitas County uses the High-Low cost of travel reimbursement. <br /> <br /> <br /> <br /> <br /> <br /> <br />INDIRECT FUNCTIONS <br /> <br />Auditor – Accounting <br /> The Accounting Division is responsible for the Budgeting, Auditing and Accounting for the <br />county. The total Auditor’s Accounting Division 2020 actual expenses were $781,313. The accounting <br />division audits the vouchers and payrolls and processes the warrants for the junior taxing districts. The