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2023 Cost Allocation Plan FINAL
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04. April
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2023-04-04 10:00 AM - Commissioners' Agenda
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2023 Cost Allocation Plan FINAL
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Last modified
3/30/2023 12:10:57 PM
Creation date
3/30/2023 12:09:47 PM
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Meeting
Date
4/4/2023
Meeting title
Commissioners' Agenda
Location
Commissioners' Auditorium
Address
205 West 5th Room 109 - Ellensburg
Meeting type
Regular
Meeting document type
Supporting documentation
Supplemental fields
Item
Request to Approve a Resolution Adopting a Central Services Simplified Indirect Cost Allocation Plan for Budget Year 2023
Order
6
Placement
Consent Agenda
Row ID
101486
Type
Resolution
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<br /> <br />Information Technology (Services) <br /> Information Technology is responsible for maintaining the county computer equipment and <br />software for all departments. Total 2021 actual expenses for Information Technology were $1,443,628 <br />plus depreciation of $156,427. Capital outlay and software/subscription costs of $533,723 are excluded. <br /> <br /> <br /> <br /> <br /> <br />Human Resource <br /> The Human Resource Department administers various programs involving recruitment, <br />compensation, benefits, collective bargaining, and personnel policy. The 2021 actual expenses are <br />$371,636. There were no additional, excluded, or unallowable costs. <br /> <br /> <br />DEPARTMENTS THAT PROVIDE DIRECT SERVICES <br /> <br />Auditor- Administration <br /> The Auditor is responsible for five sub-departments (Accounting, Recording, Vehicle Licensing, <br />Elections and Voter Registration) with a total of thirteen employees:. During 2021 the accounting staff <br />had six full time employees and one intern. The County Auditor dedicates an estimated 20% of his time <br />to Accounting functions, and these related costs of $30,000 are reflected as additional indirect costs. <br /> <br /> <br /> <br />Facilities Maintenance <br /> The facilities maintenance 2020 expenses for the Courthouse were $470,395, 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 foot <br />of $7.57. This cost is then pro-rated to departments based on their occupancy. Costs for Indirect service <br />departments are calculated as $40,000. <br /> <br /> <br />Non-Departmental <br /> This department’s expense for 2020 is $1,449,286. Included costs from this department include <br />payments for the state auditor and dues for a total of $108,566. The 2021 state auditor costs were <br />$83,027. 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 $25,539. <br /> <br />Department Costs 951,998 <br />Depreciation Expense - <br />Excluded Costs (38,080) <br />Unallowable Costs - <br />Total Indirect Costs 913,918 <br />Department Costs 1,443,628 <br />Depreciation Expense 156,427 <br />Excluded Costs (533,723) <br />Unallowable Costs - <br />Total Indirect Costs 1,066,332
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