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<br />Facilities Maintenance <br /> The facilities maintenance 2020 expenses for the Courthouse were $480,651, plus depreciation <br />of capitalized expenses on the building and equipment of $77,442. The total included allowable costs <br />are divided by the square footage of the Courthouse building (73,707) to arrive at a cost per square <br />foot of $7.57. This cost is then pro-rated to departments based on their occupancy. Costs for Indirect <br />service departments are calculated as $39,914 <br /> <br /> <br />Non-Departmental <br /> This department’s expense for 2020 is $2,888,772. Included costs from this department include <br />payments for the state auditor and dues for a total of $107,666. The 2019 state auditor costs were <br />$82,583. The audit was for the Single and Financial Audit and the Accountability Audit. The dues that <br />affect all departments; WSAC, WACO, NACO and state purchasing are $25,083. <br /> <br />Treasurer <br />The County Treasurer is responsible for the collection of the taxes, receipting of all money from all <br />departments/funds, investments, and the redemption of all county warrants. As of year-end 2020, 52% <br />of treasury funds were held on behalf of Special Purpose districts. This percentage is applied to <br />Treasury Department personnel costs to arrive at excluded costs of $233,210. The total expenses for <br />2020 were $748,635. The total amount of allowable included costs for the Treasurer is $515,425. <br /> <br /> <br />GENERAL COSTS OF GOVERNMENT <br /> <br /> Under Paragraph 200.444 of Uniform Administration Requirements, Cost Principles and Audit <br />Requirements for Federal Awards the general costs of government are unallowable. The following <br />unallowable costs include: <br /> <br /> Salaries and expenses of the Board of County Commissioners, <br /> Cost of the judicial branch of government <br /> Cost of prosecutorial activities unless treated as a direct cost to a specific program if authorized <br />by statues or regulation <br /> Cost of other general types of government services normally provided to the public such as fire <br />and police <br /> <br /> <br />ATTACHMENTS <br /> <br />Indirect Cost Allocation (Simplified Method) work papers