HomeMy WebLinkAboutRes-2019-030 Indirect Cost Allocation PlanKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2019-{) lr{)
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 31, 2017
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 13.01 %, based
on the fair and equitable distribution base of direct salaries & wages of each department/fund , and;
WHEREAS , the County Auditor has certified the Indirect Cost Rate of 12 .75%; 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 12 .75%, based on the fair and equitable distribution base
of direct salaries & wages , for federal grant reimbursement as certified by the County Auditor,
effective January 1, 2019.
ADOPTED this 19 th day of February, 2019 .
BOARD OF COUNTY COMMISSIONERS
KITTITAS CO NTY, WASHINGTON
Chairman
ABSENT
KITTITAS COUNTY
CERTIFICATE OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to
the best of my knowledge and belief:
(1) All costs included in this proposal for the period ended December 31, 2017 are to
establish cost allocations or billings starting January 1, 2019 are allowable in
accordance with the requirements of the Part; 2 CFR Part 200 , "Uniform Administration
Requirements, Cost Principles and Audit Requirements for Federal Awards" and the
Federal award(s) to which they apply. Unallowable costs have been adjusted for in
allocating costs as indicated in the cost allocation plan.
(2) All costs included in this proposal are properly allocable to Federal awards on the
basis of a beneficial or causal relationship between the expenses incurred and the
Federal awards to which they are allocated in accordance with applicable requirements.
Further, the same costs that have been treated as indirect costs have not been claimed
as direct costs. Similar types of costs have been accounted for consistently .
I declare that the foregoing is true and correct.
Governmental Unit: Kittitas County Central Services
Signature : ~ dM=
Name of Official: Jerald V. Pettit
Title: Kittitas County Auditor
Date of Execution: January 1, 2019
The 2019 rate approved is 12. 75%
NARRATIVE
Kittitas County
Central Services
Simplified Indirect Cost Allocation Plan
For Year Ended December 31 , 2017
In orde r for the county to comply with fede ral regulations , 2 CFR Part 200 , Uniform
Adm inistration Requirements, Cost Principles and Aud it Requirements for Federal Awards
(Uniform Guidance); Kittitas County has to adopt a simplified Central Services Ind irect Cost
Allocation Plan .
This Central Services indirect cost allocation plan is for accounting , informatio n
technology , communications , and human resources which provide departments centralized
services . This is a process whereby these central services costs can be identified and assigned
to benefitted activities on a reasonable and consistent basis. This central service cost allocat ion
plan provides that process and is fair and equitable .
Each county department/fund is listed show ing the total 2017 actual expenses and 201 7
direct salaries and wages . The distribution base is the direct salaries & wages of each
department/fund .
The departments are divided into 2 categories : Indirect Functions that Provide Services
to the Service Providing Units and Departments that Provide Direct Services to the Citizens of
the County . The Indirect functions are departments that provide Central Services to each
County Department. The other Departments provide serv ices directly to the cit izens. Those
departments may have some indirect costs. The explanation of each of these services is listed
below.
DEFINITIONS
Additional Costs -Addit ional expenses not accounted for at the department level ; including
depreciation .
All Other Direct Costs -the amount remaining from total costs less additional expenses ,
unallowable costs , indirect costs and direct salaries & wages .
Capitalized Assets -Purchases of Asset that has a value $5 ,000 or above and has a life longer
than one year. These assets are depreciated . The Capita lized Asset is removed as an
unallowable cost.
Central Services -services that are provided to the organizat ion, the customers of the Centra l
Services are the internal departments , wh ich include Auditor Account ing , Informatio n
Technology, Communications, and Human Resource .
Central Serv ice Cost allocation plan -means the documentation identifying , accumulating , an d
allocating or developing rates based on the all owable costs of services provided by a
governmental unit on a centralized basis to its departments and agencies . The costs of these
serv ices may be allocated or billed to users .
Department -all County Departments and/or County Funds.
Depreciation -Allocating the costs of a Cap italized Asset to periods benefiting the assets use.
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Direct Salaries & Wages -the 2017 fiscal year end salaries & wages for each department
Excluded Costs -Certain items of cost are classified by Uniform Guidance as extraordinary o r
distorting expenditures and are excluded from the computation of the indirect cost rate i.e .
capitalized equipment.
Indirect Costs -costs incu r red for a common or joint purpose benefit ing more than one cost
objective
Ind irect Cost Rate - a devise for determining in a reasonable manner the proportion of indirect
costs each program should bear. It is the rat io of the indirect coast to a direct cost base .
Sub Department -additional breakdown of a department expenses for accounting purposes
Total Costs -the 2017 fiscal year end actual expenses
Unallowable Costs -Certain items of cost are classified by Uniform Guidance as unallowable,
which means that federal funds cannot be used for those items of cost. For indirect cost
rate calculation; however, these unallowed costs are included in the base along with the direct
costs . Some examples for unallowed costs are : Governance, promotional advertising ,
entertainment, and fines & penalties .
Uniform Guidance -United States Office of Management & Budget, 2CFR Part 200, Uniform
Administration Requirements , Cost Principles and Audit Requirements for Federal Awards
establishing principles and standards for determining costs for Federal awards carried out
through grants , cost reimbursement contracts , and other agreements with governmental un its .
FINANCIAL INFORMATION
Accounting
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting . Revenues are
recognized as soon as they are both measurable and available. Revenues are considered to be
available when they are collect ible within the current period or soon enough thereafter to pay
liabil ities of the current period.
Audited Data
Kittitas County is audited annually by the State Auditor's office. The audits consist of
Financial and Single Audit and the Accountabil ity Aud it. The Financial and Single Audit was
issued on September 27, 2018 , Report #1022280. The report stated :
We issued an unmodified opinion on the fair presentation of the financial statements of
the governmental activities, the business-type activities, each major fund and the
aggregate remaining fund information in accordance with accounting principles generally
accepted in the United States of America (GAAP).
Internal Control over Financial Reporting:
• Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over financial reporting that we consider to be significant
deficiencies.
• Material Weaknesses: We identified no deficiencies that we consider to be
material weaknesses.
We noted no instances of noncompliance that were material to the financial statements
of the County.
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Federal Awards Internal Control over Major Programs:
• Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over major federal programs that we consider to be significant
deficiencies.
• Material Weaknesses : We identified no deficiencies that we consider to be material
weaknesses .
We issued an unmodified opinion on the County's compliance with requirements applicable
to its major federal program .
We reported findings that are required to be disclosed in accordance with 2 CFR200.516(a).
Schedule of Federal Award Findings and Questioned Costs
2017-001 Kittitas County did not have adequate internal controls to ensure
compliance with federal suspension and debarment and reporting requirements.
Depreciation
Capital assets , which includes property, plant , equipment, and infrastructure assets,
(e .g ., roads , bridges, sidewalks, and similar items), are reported in the applicable governmental
or business-type columns in the government-wide financial statements . Capital assets are
defined by the county as assets with an initial , individual cost of more than $5 ,000 and an
estimated useful life in excess of one year. Such assets are recorded at historical cost or
estimated historical cost if purchased or constructed . Donated capital assets are recorded at
estimated fair market value at the date of donation. Kitt itas County has elected to use the
modified approach to account for the infrastructure account ; Gravel Roads, which eliminates the
need to report depreciation expense.
Computer Software is reported as Intangible Assets w ith a cap italization limit of $5 ,000
and is not depreciated .
Capital Leases are defined as long term debt to the county . The asset is tracked but
there is not value placed in the Capital Assets . Capital Leases are determined by one of the
following four criteria ; 1) The lease transfers ownership of the property to the lessee by , or at,
the end of the lease term ; 2) The lease contains an option to purchase the leased property at a
bargain price; 3) The lease is equal to or greater than 75% of the estimated economic life of the
leased property ; 4) The present value of rental 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 capita lized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Interest incurred during the construction phase of the capital assets of business-
type activities is included as part of the capitalized value of the assets constructed.
Property , plant , and equipment of the primary government are depreciated us ing the
straight line method over the following estimated useful lives :
3
Assets Years
Buildinqs & Improvements 5-60
Improvements other than Buildinqs 5-50
Machinery & Equipment 3-20
Roads , Guardrails & Traffic Sionals 20
Bridqes 51
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 their time by project or by project t ime
distribution . This allows the time costs to be charged to the specific project.
Travel Re imbursements
Kittitas County 's travel policy for 2017 followed the Federal Guidelines for employee
reimbursement of travel costs . Kittitas County uses the High-Low cost of travel reimbursement.
Meals are reimbursed as follows:
You must be traveling away fro m home
ove rni ght to rece ive mea l re imb u rsement (IRS
requ irement)
Breakfast $ 9.00 -$11.00*
Lunch $14.00-$17.00*
Dinner $29.00 -$35.00*
Incidentals $ 5.00 -$ 5.00jt
TOTAL $57.00-$68.00*
*High Cost area established King County
Mileage Reimbursement
Mile age Rate is 53 .5 ce nts per mil e for the use
of your pe rsonal veh icle .
INDIRECT FUNCTIONS
Auditor -Accounting
The Accounting Division is responsible for the Budgeting , Auditing and Accounting for
the county. The total Auditor's Accounting Division 2017 actual expenses were $541 ,038. The
accounting division audits the vouchers and payrolls and processes the warrants for the junior
taxing d istricts . The allocat ion for the amount of time the accounting division spends on the
other districts is 5.13% of the total hours . The amount of salaries, benefits and supplies
allocated , $503,158; as an indirect cost is 94 .87%. All other operating expenses were allocated
at 100% with the exception of penalties and fines which are not allowed. The amounts of
excludable and unallowable costs are $37,880 which includes salaries reimbursed by other
funding sources.
Total Expenditures
· Less: Excludable Cost (District 3.62%)
Total Included Costs
4
$541 ,038
-37,880
$503,158
Information Technology (Services)
Info rmat ion Technology is responsible to maintain the county computer equipment and
software for all departments . Total 2017 actua l expenses for Information Technology were
$851 ,986 plus depreciation of $29,087 for total expenses of $881 ,073. Of the total expenses
$43 ,289 are excluded costs and $241 are unallowable costs.
Tota l Expenditure
Plus Depreciation
Less Excluded Costs
Less Unallowable Costs
Total Included Costs
These excluded/unallowable costs include the follow ing :
Capital Outlay
Capital Lease and interest
Interest on Debt
Total Excludable/Unallowable Costs
Communications
$851 ,986
29 ,087
-43 ,289
-241
$837,543
18 ,530
24 ,759
241
$43,530
The Communications Department is responsible for the County 's postage machine ; the
county 's phone system and the copier, which is located in the auditor's office. Total 2017 actual
expenses for Communications were $73 ,090, plus depreciation of $2,875 and of the expenses
$59 ,640 are excludable costs . These excludable costs include the following :
Total Expenditures
Plus Depreciation
Less Excludable Costs
Total Included Costs
These excluded costs include the following :
Supplies purchase fo r copier
Telephone courtesy phones
Postage -billed direct
Equipment Maintenance for copier
Lease on Postage Machine
Total Excludable Costs
Human Resource
$73 ,090
2 ,875
-59 ,640
$16,325
$ 443
188
50 ,000
986
8,023
$59,640
The Human Resource Department administers various programs involving recruitment,
compensation , benefits , collective bargaining, and personnel policy. The 2017 actual expenses
are $212 ,103 . The Human Resource is responsible for Civ il Service and these costs are
excludable as they only represent the Sheriff's office which is considered 15% of Salaries and
Benefits , and other operating expenses for a total of $31,864 excludable costs . Items that affect
the entire employee base are presented at 100%.
Total Expenditures
Less Excludable Costs
Total Included Costs
5
$212 ,103
-31,864
$180,239
DEPARTMENTS THAT PROVIDE DIRECT SERVICES
Auditor-Adm inistration
The Auditor is responsible for 5 sub-departments; Accounting , Record ing , Vehicle
Licensing , Elections and Voter Registration . There are 13 employees in the office. During 2017
the accounting staff had 6 full time employees and an intern. The total paid hours for the
accounting staff was 13 ,777 out of 28 ,577 or 48 .21%, the accounting staff salaries were
$337 ,377 out of $683 ,044 or 49 .39%; the average of both is 48.80%. After review , it was
determined that the County Auditor spends approximately 20% of time for administration of the
Accounting department with totals $14,484 for allowable salaries and $5 ,368 for benefits . The
operating expenses were d istributed by the 48.80% except for the costs related to other
divisions within the office . The total Auditor's Administration 2017 expenses are $134 ,774. The
amount for the included allowable costs are $27,647.
Facilities Maintenance -Motor pool
The facilities maintenance expenses for the motor pool was $10,417 . The total mileage
used by each employee was sorted by each department and was div ided by the total miles used
for all pool cars to determine the percentage of usage. The 2017 amount of indirect usage for
Auditor's Accounting , Human Resource , Information Technology and a percentage of County
Treasurer is $1,650. County Auditor Administrat ion and Facilit ies Maintenance did not have
vehicle usage that would be included.
Department Percent of Allocation usage Amount
total Usage Total costs x Percentage
of Usage x Allocation
Usage
Audito r Accounting 1.75% 100% 182
Information Technology 11 .14% 100% 1,16 1
Prosecutor -Civil .44% 100% 46
County Treasurer 2 .98% 58.54% 182
Human Resource .76% 100% 80
Total Motor Pool Costs 1,650
Facilities Maintenance
The facilities maintenance expenses for the Courthouse were $566 ,747; there was no
depreciation of capital ized expenses on the building but $6 ,384 on equipment. There were
$103,180 excludab le costs as these were billable cost to other departments, i.e . Solid Waste
and Capital Improvements. The total included allowable costs are $460 ,930 . The total
included allowable costs were divided by the square footage of the Courthouse building . The
Courthouse building square footage is 73 ,707. The total expenses divided by the square
footage equals $6 .25 per square foot. The allowable included costs for the Facilit ies
Maintenance total $32 ,878. The following is the breakdown .
Room
Auditor's Accounting
Accounting Manager
Human Resource
Treasurer's Office
County Aud ito r
Information Services
Mail Room
Square Footage
345 .00
74 .00
916.40
1,892 .84
152 .10
2,668 .00
79 .05
6
% allowed
100
100
100
60
20
100
100
TOTAL
Amount
2 ,157
463
5,731
7 ,158
190
16 ,684
494
$32 ,878
Non-Departmental
This department 's expense for 2017 is $1,679,833. Included costs from this department
include payments for the state auditor and dues for a total of $107 ,019 . The 2017 state auditor
costs were $74,996 . The audit was for the Single and Financial Audit and the Accountability
Aud it. The dues that affect all departments; WSAC, WACO, NACO and state purchasing are
$32 ,023.
Prosecutor-Civil Division
The Civil Division of the Prosecutors office performs work for the Central Services
Departments. The 2017 total expenditures for the Civil Division were $691,033. This division
had excludable costs of $158 ,638 for special legal services, special prosecutors and capital
lease payments . The included costs were $532 ,395 . The calculation of all prosecutor requests
for legal services was 128,471 minutes with 10,858 of those minutes for the Central Services
departments. The percentage of the usage was multiplied by the included costs to determine
the amount to be applied to the indirect rate equaling to $44,996.
Usage Cost Allocation: Minutes Total Minutes Usage% Usage Cost Allocation:
Auditor 160.00 128 ,471 0 .12% 663
Human Resources 4,363 .00 128,471 3.40% 18,081
Information Technology 1,375.00 128,471 1 .07% 5,698
Treasurer 4 ,960 .00 128,471 3 .86% 20 ,555
10 ,858 .00 8.45% 44,996
Treasurer
The County Treasurer is responsible for the collection of the taxes, receipting of all money from
all departments/funds, investments and the redemption of all county warrants . The amount of
cash and investments on hand as of December 31, 2017 , was $99,078 ,573 of which 58 .54%
was for County funds and 41.46% was for the Special Purpose districts . The total expenses for
2017 were $643 ,296 , plus depreciation of $2,230 for a total of $645,525. The excludable
expenses were $262 ,990. There are $3,377 unallowable costs for leases and capitalized
equipment. The total amount of allowable included costs for the Treasurer is $379 ,159.
Computer Replacement
The total 2017 computer replacement expenses were $114,992 of this amount $15 ,534
was the amount of direct purchases for Human Resource , Treasurer and Information
Technology.
GENERAL COSTS OF GOVERNMENT
Under Paragraph 200.444 of Uniform Administration Requirements, Cost Principles and
Audit Requirements for Federal Awards the general costs of government are unallowable. The
following unallowable costs include:
• Salaries and expenses of the Board of County Commissioners,
• Cost of the judicial branch of government
• Cost of prosecutorial activities unless treated as a direct cost to a specific program if
authorized by statues or regulation
• Cost of other general types of government services normally provided to the genera l
public such as fire and police
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CENTRAL SERVICES INDIRECT COST CALCULATION
The Central Services Departments; Auditor's Accounting , Information Technology ,
Communications , and Human Resources had indirect costs of $1 ,537 ,266 . With the other
ind irect costs from other departments totaling $608 ,883 the total county i ndirect costs are
$2 , 146, 149.
The County elects to use the simplified method for the rate computation based upo n
salaries . The total County indirect costs divided by d irect wages . The wages paid in 2017 were
$16,492 ,114.
Indirect Cost Rate Computation:
Indirect Costs divided by
Direct Salaries & Wages
$ 2 ,146,149 Indirect Cost Rate =13 .01%
$16,492 ,114 Adopted Rate= 12.75%
Notes: Apply this rate to allowable salaries and wages
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Department Indirect Functions that Provide Services to the Service Providing Units 0011 Auditor 0017 Information Services 0020 Communications· 0038 Human Resource Departments that Provide Direct Services to the Citizens of the County 0010 Assessor 0011 Auditor 0011 Auditor 0011 Auditor 0011 Auditor 0011 Auditor 0012 Board Equalization 0013 Fire Marshal/Code Enforcement 0015 County Clerk 0016 Commissioners 0018 Cooperative Extension 0019 Disability Board 0021 Judge -Superior Court 0022 Juvenile 0023 Law Library 0024 Lower District Court 0025 Facilitites Maintenance 0025 Facilitites Maintenance 0025 Facilities Maintenance 0025 Facilities Maintenance 0025 Facilities Maintenance 0025 Facilities Maintenance 0025 Facilities Maintenance 0025 Facilities Maintenance 0025 Facilities Maintenance See Accompanying Narrative Kittitas County Central Services Simplified Indirect Cost Allocation For the Year Ended December 31, 2017 Sub Department Accounting Information Services Postage Machine/Cle Elum Line Human Resources Total Indirect Services Assessor Auditor Administration Recording Vehicle Licensing Elections Voter Registration Board Equalization Fire Marshal/Code Enforcement County Clerk Commissioners WSU Extension Disability Board Judge -Superior Court Juvenile Law Library Lower District Court Facilities Maintenance Admin Courthouse Sorenson Building Upper District Court Permit Center Jail Sheriff Admin Maintenance Vehicles MotorPool a Total Costs 12-31-2017 541,038 851,986 73,090 212,103 1,678,217 a Total Costs 12-31-2017 1,081,938 134,774 93,511 224,010 146,476 38,573 8,714 180,384 366,394 519,010 188,337 20,744 817,609 489,165 23,406 1,088,283 107,208 453,154 78,869 148,585 76,762 358,509 29,410 8,527 10,417 b C Additional Costs Excluded Costs ie Depr, Rev (37,828) 29,087 (43,289) 2,876 (59,640) (31,864) 31,963 (172,621) b C Additional Costs Excluded Costs ie Depr, Rev (91,959) 6,384.27 d Unallowable Costs (52) (241) 0 (293) d Unallowable Costs (15,168) e Indirect Costs a+b+c+d 503,158 837,543 16,325 180,239 1,537,266 e Indirect Costs 27,647 32,878 1,650 Direct Salaries/Wages Direct Salaries/Wages 707,703 86,653 63,723 152,971 29,851 12,468 6,219 75,547 249,906 351,266 102,796 14,500 249,394 305,305 2,522 580,675 61,202 170,692 29,321 1,269 21,963 31,834 4,831 82 858 All Other Direct Costs All Other Direct Costs a+b-f 374,235 48,121 29,788 71,039 116,625 26,105 2,495 104,837 116,487 167,744 85,541 6,244 568,216 183,860 20,884 507,608 46,007 288,847 49,548 147,316 54,799 326,676 24,578 8,445 9,559 1 of 3
Department Departments that Provide Direct Services to the Citizens of the County 0026 Non-Departmental 27 Coroner 0029 Prosecutor 0029 Prosecutor 0029 Prosecutor 0029 Prosecutor 0030 Sheriff 0031 Treasurer 0032 Upper District Court 0033 Pest Control 0034 Conference of Government 0036 Library Advisory Board 0037 Emergency Management 0040 Criminal Justice 0039 Admissions Tax 0043 Declaration of Emergency 0044 Post Employment Benefits 0045 Historical Document Program 0046 Current Use 0047 Upper Co Ground Water 0060 Computer Replacement 109 Event Center 101 Airport 103 Youth Amatuer Sports Activity 105 Community Services 106 County Road 107 Flood Control 108 Public Facilities 110 EIS Trust 112 Low Income Housing 113 Recreation 114 Homelessness Housing 115 Trial Court Improvements 116 Public Health See Accompanying Narrative Kittitas County Central Services Simplified Indirect Cost Allocation For the Year Ended December 31, 2017 Sub Department a b C Total Costs Additional Costs Excluded Costs 12-31-2017 ie Depr, Rev Non-Departmental 1,679,833 (1,572,814.17) Coroner 232,033 Prosecutor Admin 964,938 Prosecutor Support Enforcement 92,193 Prosecutor Civil 691,033 Prosecutor Sexual Assualt lnterv 14,117 Sheriff 6,912,923 Treasurer 643,296 2,230 (262,990) Upper District Court 583,313 Pest Control 39,295 Conference of Government 276 Library Advisory Board 143,000 Emergency Management 128.406 Criminal Justice 19,581 Admissions Tax 218,169 Declaration of Emergency 153,773 Post Employment Benefits 51,054 Historical Document Program 13,173 Current Use 511 Upper Co Ground Water 0 Computer Replacement 74,776 Event Center 1,609,612 Airport 206,719 Youth Amatuer Sports Activity 4,802 Mental Health 936,597 County Road 11,655,573 Flood Control 1,073,809 Public Facilities 729,778 EIS Trust 25,377 Low Income Housing 40,370 Recreation 7,017 Homelessness Housing 76,118 Trial Court Improvements 75,297 Public Health 1,591,972 d e Unallowable Indirect Direct All Other Costs Costs Salaries/Wages Direct Costs a+b-f 107,019 89,376 1,590,457.48 100,155 131,878 660,108 304,830 65,213 26,980 44,996 393,537 297,495 7,595 6,523 4,028,819 2,884,105 (3,377) 379,159 337,047 308,478 352,373 230,941 39,295 198 78 143,000 43,907 84,499 19,581 36 218,132 107,032 51,054 10,908 2,265 511 15,534 74,776 389,894 1,219,718 19,003 187,715 4,802 32,270 904,328 2,219,943 9,435,630 114,423 959,386 1,167 728,611 1,905 23,472 49 40,321 1,659 5,359 2,337 73,781 16,890 58,406 910,275 681,697 2 of 3
Department Departments that Provide Direct Services to the Citizens of the County 118 Veterans Assistance 119 911 Excise 120 3/10s Clerk 120 3/1 Os Juvenile 120 311 Os Prosecutor 120 311 Os Sheriff 122 Treasurers M&O 123 Noxious Weed 125 Auditor Centenial Doc 126 Leased Water 127 Misdemeanant Probation 130 Prosecutor Victim Witness 131 Drug Enforcement 134 Public Defense 135 Forfeited Drug Proceeds 140 Hotel Motel 142 Real Estate Excise Tax Tech 202 2010 GO Bond 205 Refund Fund 206 CRID 301 Capital Improvements 302 Courthouse Jail Expanison Sub Department Veterans Assistance 911 Excise 3/10s Clerk 3/1 Os Juvenile 3/1 Os Prosecutor 311 Os Sheriff Treasurers M&O Noxious Weed Auditor Centenial Doc Leased Water Misdemeanant Probation Prosecutor Victim Witness Drug Enforcement Public Defense Forfeited Drug Proceeds Hotel Motel Kittitas County Central Services Simplified Indirect Cost Allocation For the Year Ended December 31, 2017 a Total Costs 12-31-2017 45,196 1,113,778 78,592 40,543 247,721 1,414,843 68,824 427,189 49,200 72,593 719,858 133,575 10,000 38,450 680 579,722 b c Additional Costs Excluded Costs ie Depr, Rev Real Estate Excise Tax Tech 40,969 2010 GO Bond 278,185 Refund Fund 718,931 CRID Capital Improvements 534,768 Courthouse Jail Expanison 1,252,127 309 Rodeo Grounds Capital Improve Rodeo Grounds Capital Improve 0 401 Solid Waste Solid Waste 402 Community Development Service Community Development Service 403 Water Mitigation Water Mitigation 501 ER&R ER&R 511 Unemployment Unemployment 517 Computer Replacement Internal I CRIS 601 Jerry Williams Library Trust Jerry Williams Library Trust Total Direct Services TOTAL Indirect Cost Rate Computation: Indirect Costs divided by Direct Salaries & Wages 4,141,336 1,518,236 47,937 2,921,606 48,337 135,352 0 54,060,050 a,s14 I (1,927,764) 55,738,267 40,577 (2,100,385) (49,740,570) 5,997,697 2,146,149 16,492,114 Notes: Apply this rate to total allowable salaries for each claim for reimbursement See Accompanying Narrative d Unallowable Costs e Indirect Costs (18,544) 608,883 (18,837) 2,146,149 Indirect Cost Rate = Adopted Rate = Direct All Other Salaries/Wages Direct Costs a+b-f 165 45,031 1,113,778 50,411 28,181 26,624 13,919 167,676 80,045 687,291 727,553 34,109 34,715 231,438 195,751 49,200 457,793 262,065 84,612 48,963 10,000 38,450 680 14,000 565,723 26,886 14,084 278,185 534,768 1,252,127 456,543 3,684,793 768,638 266,262 2,655,344 48,337 16,492,114 35,805,398 16,492,114 35,805,398 13.01%J 12.75%J a 0 3 of 3