HomeMy WebLinkAbout2015 Cost Allocation ResolutionKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2017-___
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 31, 2015
WHEREAS, Kittitas County receives Federal Grant Dollars, and
WHEREAS, according to the United States Office of Management & Budget, 2 CFR Part
200, Uniform Administration Requirements, Cost Principles and Audit Requirements for Federal
Awards (Uniform Guidance), Kittitas County needs to adopt a Central Services Simplified Indirect
Cost Allocation Plan, and;
WHEREAS, the County Auditor has determined the Indirect Cost Rate to be 12.60%, based
on the distribution base of direct salaries & wages of each department/fund, and;
WHEREAS, the County Auditor has certified the Indirect Cost Rate of 11.25%; a reduction
from the actual calculation to allow for a margin of error, and
WHEREAS, the attached documentation shows the calculations of the Indirect Cost Plan for
Kittitas County as per the requirements for 2 CFR Part 200, Uniform Administration Requirements,
Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance).
NOW, THEREFORE BE IT RESOLVED that the Board of County Commissioners adopts
the Indirect Cost Rate for Kittitas County at 11.25%, based on the distribution base of direct salaries
& wages, for federal grant reimbursement as certified by the County Auditor, effective January 1,
2017.
ADOPTED this 21st day of March, 2017.
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
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Chairman
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Vice-Chairman
ATTEST
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Commissioner
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Clerk of the Board/Deputy Clerk of the Board