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2026 Cost Allocation Narrative
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02. February
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2026-02-03 10:00 AM - Commissioners' Agenda
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2026 Cost Allocation Narrative
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Last modified
1/29/2026 1:18:59 PM
Creation date
1/29/2026 1:18:55 PM
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Meeting
Date
2/3/2026
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 Simplified Central Services Indirect Cost Allocation Plan for Budget Year 2026
Order
6
Placement
Consent Agenda
Row ID
140878
Type
Resolution
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<br />effective workforce management and ensures compliance with applicable laws, agreements, and <br />policies. <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 2024 the accounting staff <br />had seven full-time employees. <br /> <br /> <br />Treasurer <br />The County Treasurer is responsible for the collection of taxes, receipting of all funds from <br />County departments, investment of funds, and the redemption of all County warrants. As of year-end <br />2024, 64% of treasury funds were held on behalf of the County, the remaining 36% belong to special <br />purpose districts. This County percentage was applied to total Treasury Office actual expenses of <br />$623,862, resulting in included costs of $400,003. <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 /> <br />ATTACHMENTS (3) <br /> <br />• Indirect Cost Allocation (Simplified Method) work papers <br />• Resolution Adopting Central Services Simplified Indirect Cost Allocation Plan for Budget Year <br />2026 <br />• Cost Allocation Certificate
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