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Property, plant, and equipment of the primary government are depreciated using the straight,line <br />method over the following estimated useful lives: <br />Assets Years <br />Buildinqs & lmprovements 5-60 <br />lmprovements other than Buildinqs 5-50 <br />Machinery & Equipment 3-20 <br />Roads, Guardrails & Traffic Siqnals 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 distribution. <br />This allows the time costs to be charged to the specific project. <br />Travel Reimbursements <br />Kittitas County's travel policy for 2020 followed the Federal Guidelines for employee <br />reimbursement of travelcosts. Kittitas County uses the High-Low cost of travel reimbursement. <br />MEALS <br />Meals are reimbursed as follows: <br />You nrusl lre trgvelino awav frorn home <br />svemicht to receive mesl reirnttuf,senrent {lRS <br />recuirementl <br />Breakfast <br />Lunch <br />Dinner <br />TOTAL <br />$11.00 - $13.00. <br />${6.00 - $19.00- <br />$33.00 - $39.00- <br />$60.00 - $71.00- <br />"High Cost areff established King Countlt <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 the county. <br />The totalAuditor'sAccounting Division 2021 aclual 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 />forthe amount of time the accounting division spends on the other districtsis4.l2o/o of the total hours. <br />The amount of salaries, benefits and supplies allocated, $913,91 8, as an indirect cost is g6%. 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.