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<br />Property, plant, and equipment of the primary government are depreciated using the straight-line <br />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 distribution. <br />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 />INDIRECT FUNCTIONS <br /> <br />Auditor – Accounting <br /> The Accounting Division is responsible for the Budgeting, Auditing and Accounting for the county. <br />The total Auditor’s Accounting Division 2021 actual expenses were $951,998. The accounting division <br />audits the vouchers and payrolls and processes the warrants for the junior taxing districts. The allocation <br />for the amount of time the accounting division spends on the other districts is 4.12% of the total hours. <br />The amount of salaries, benefits and supplies allocated, $913,918, as an indirect cost is 96%. All other <br />operating expenses were allocated at 100% except for penalties and fines which are not allowed. The <br />amounts of excludable and unallowable costs are $38,030, which includes salaries reimbursed by other <br />funding sources. <br />