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RES 2023-049
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04. April
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2023-04-04 10:00 AM - Commissioners' Agenda
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RES 2023-049
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Last modified
4/14/2023 2:09:03 PM
Creation date
4/14/2023 2:08:52 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
Fully Executed Version
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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Department Costs <br />Depreciation Epense <br />Excluded Costs <br />Unallowable Costs <br />Total lndirect Gosts <br />951,998 <br />(38,080) <br />913,918 <br />I nformation Tech noloov (Services) <br />lnformation Technology is responsible for maintaining the county computer equipment and <br />software for all departments. Tolal 2021 actual expenses for lnformation Technology were $1,443,628 <br />plus depreciation of $156,427 . Capital outlay and sofiware/subscription costs of $533,723 are excluded. <br />Department Costs <br />Depreciation Epense <br />Excluded Costs <br />Unallowable Costs <br />Total lndirect Costs 1,066,332 <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 />DEPARTMENTS THAT PROVIDE DIRECT SERVICES <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 2Oo/o of his time <br />to Accounting functions, and these related costs of $30,000 are reflected as additional indirect costs. <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 lndirect service <br />departments are calculated as $40,000. <br />Non-Departmental <br />This department's expense for 2020 is $1,449,286. lncluded 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 925,539. <br />1,443,628 <br />156,427 <br />(533,723)
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