F - R2026-017 - Laserfiche WebLink

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and other minimum lease payments, excluding that portion representing executory costs to be paid by the lessor, equals or exceeds 90% of the fair value of the lease property. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. lnterest incurred during the construction phase of the capital assets of businesstype activities is included as part of the capitalized value of the assets constructed. Property, plant, and equipment of the primary government are depreciated using the straight-line method over the following estimated useful lives: Bridqes Roads. Guardrails & Traffic Siqnals Machinerv & Eouipment lmprovements other than Buildings Buildinqs & lmprovements Assets 51 20 3-20 5-50 5-60 Years Time and Attendance Kittitas County uses an electronic time and attendance system to track employee's time Employees who allocate their time are required to post theirtime by project or by project time distribution This allows the time costs to be charged to the specific project. INDIRECT FUNCTIONS Auditor - Accountinq -TheAccourrtingDivisionisresponsiblefortheBudgeting,AuditingandAccountingfortheCounty. The total Auditor's Accounting Division 2024 aclual expenses were $901,376. The division ensures accurate financial reporting, maintains compliance with applicable laws and regulations, and processes accounts payable and payroll transactions. Through carefulfinancial management and internal controls, the Accounting Division supports informed decision-making and the responsible stewardship of public funds. I nformation Technoloqv (Services) The lnformation Technology Division is responsible for maintaining the County's computer equipment, networks, and software systems for all departments. Total 2024 actual expenses for lnformation Technology were $1 ,586,402. Services related to KITTCOM were excluded in the amount of $75,821, resulting in an included total of $1,510,221. The division provides technical support, ensures system security and reliability, and implements technology solutions that support efficient operations. Through proactive maintenance and innovation, lnformation Technology enables County departments to effectively deliver services to the public. Capital outlay and software/subscription costs are excluded from these totals. Human Resource The Human Resource Department administers various programs involving recruitment, compensation, benefits, collective bargaining, and personnel policy. Tolal2024 actual expenses for the Human Resource Department were $391,072. Civil Service expenses in the amount of $53,599 were excluded, resulting in an included total of $337,473. Through these functions, the department supports