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effective worKorce management and ensures compliance with applicable laws, agreements, and <br />policies. <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 2024lhe accounting staff <br />had seven full-time employees. <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, 640/0 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 />GENERAL COSTS OF GOVERNMENT <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 />. 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. Cost of other general types of government services normally provided to the public such as fire <br />and police <br />ATTACHMENTS (3) <br />. lndirect Cost Allocation (Simplified Method) work papers <br />. Resolution Adopting Central Services Simplified lndirect Cost Allocation Plan for Budget Year <br />2026 <br />. Cost Allocation Certificate