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  <br />  <br />  <br />  <br />  <br />  <br />  <br />AGENDA DATE: <br />02/19/2019 <br />  <br />ACTION REQUESTED: <br />Kittitas County Auditor <br />  <br />Agenda Staff Report <br />Request the Board of County Commissioners to adopt the resolution adopting the 2019 Central Services <br />Simplified Indirect Cost Allocation Plan for the year ended December 31, 2017, effective January 1, 2019. <br />   <br />BACKGROUND: <br />As per federal guidelines; 2 CFR Part 200, Uniform Administration Requirements, Cost Principles and Audit <br />Requirements for Federal Awards (Uniform Guidance) the County wide cost allocation plan which determines <br />the indirect cost rate for Central Services departments should be completed every year, calculated on the last <br />audited numbers. The Central Service departments include County Auditor-Accounting, Information <br />Technology, Communications and Human Resource. Departments that have indirect costs that affect the <br />Central Services include County Auditor-Administration, Facilities Maintenance Motor Pool, Facilities <br />Maintenance Courthouse, Prosecutor – Civil Division, Non- Departmental, County Treasurer and Computer <br />Replacement. <br /> <br />The last plan was adopted February 20th, 2018, for the Year ended December 31, 2016, effective January 1, <br />2018, with the calculated rate of 13.08% and adopted at 12.50%. <br /> <br />The Central Service Simplified Indirect Costs Allocation Plan for 2017, effective January 1, 2019, has been <br />prepared with a fair and equitable indirect cost rate of 13.01%, to allow for margin of error the County <br />Auditor has certified the 2017 Cost Allocation Plan at the rate of 12.75%. <br /> <br />Below is a chart of the previous year’s calculations and adopted rates. <br />  <br />Year Calculated Rate Certified Rate <br />2011 for 2013 12.59% 12.00% <br />2012 for 2014 11.53% 11.25% <br />2013 for 2015 12.48% 11.25% <br />2014 for 2016 11.87% 11.25% <br />2015 for 2017 12.60% 11.25% <br />2016 for 2018 13.08% 12.50% <br /> <br />  <br />The County Auditor has certified the 2017 Cost Allocation Plan for 2019 at the rate of 12.50%. <br />  <br />RECOMMENDATION: <br />Request the Board approve the Resolution adopting the 2019 Central Services Simplified Indirect Cost <br />Allocation Plan for the year ended December 31, 2017, effective January 1, 2019 at the rate of 12.75%, as <br />certified by the County Auditor. <br />  <br />HANDLING: <br />Copy of Resolution to Judy Pless <br />  <br />LEAD STAFF: <br />Judy Pless <br /> <br />