HomeMy WebLinkAboutRes-2020-058 Cost Allocation PlanKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2O2O- O5B
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 31, 2018
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 14.44%o, 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 12.75Yo, based on the fair and equitable distribution base
of direct salaries & wages, for federal grant reimbursement as certified by the County Auditor, effective
January 1,2020.
ADOPTED this lTth day of March,2020
BOARD OF COUNTY COMMISSIONERS
KITTTTAS COUNTY, WASHTNGTON
ABSENT
V
Commissioner
of the Clerk of the Board
KITTITAS COUNTY
CERTIFICATE OF COST ALLOCATION PLAN
This is to certiflt 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 forthe period ended December 31,2018 are to
establish cost allocations or billings starting January 1, 2020 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 inallocating 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 Countv Central Services
Signature (1, ,, ; I y,l D*.r,)t
Name of Official: Jerald V. Pettit
Title: Kittitas County Auditor
Date of Execution: Januarv 1 ,2020
The 2019 rate approved is 12.75o/o
Kittitas County
Central Services
Simplified Indirect Cost Allocation Plan
For Year Ended December 31 ,2018
NARRATIVE
ln order for the county to comply with federal regulations, 2 CFR Part 200, Uniform
Administration Requirements, Cost Principles and Audit Requirements for Federal Awards
(Uniform Guidance); Kittitas County has to adopt a simplified Central Services lndirect Cost
Allocation Plan.
This Central Services indirect cost allocation plan is for accounting, information
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 allocation
plan provides that process and is fair and equitable.
Each county department/fund is listed showing the total 2018 actual expenses and 2018
direct salaries and wages. The distribution base is the direct salaries & wages of each
departmenUfund.
The departments are divided into 2 categories: lndirect Functions that Provide Services
to the Service Providing Units and Departments that Provide Direct Services to the Citizens of
the County. The lndirect functions are departments that provide Central Services to each
County Department. The other Departments provide services directly to the citizens. Those
departments may have some indirect costs. The explanation of each of these services is listed
below.
DEFINITIONS
Additional Costs - Additional 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 Capitalized Asset is removed as an
unallowable cost.
Central Services - services that are provided to the organization, the customers of the Central
Services are the internal departments, which include Auditor Accounting, lnformation
Technology, Communications, and Human Resource.
Central Service allocation plan -means the documentation identifiTing, accumulating, and
allocating or developing rates based on the allowable costs of services provided by a
governmental unit on a centralized basis to its departments and agencies. The costs of these
services may be allocated or billed to users.
Department - all County Departments and/or County Funds.
Depreciation - Allocating the costs of a Capitalized Asset to periods benefiting the assets use.
1
Direct Salaries & Waqes - the 2018 fiscalyear end salaries & wages for each department
Excluded Costs - Certain items of cost are classified by Uniform Guidance as extraordinary or
distorting expenditures and are excluded from the computation of the indirect cost rate i.e.
capitalized equipment.
lndirect Costs - costs incurred for a common or joint purpose benefiting more than one cost
objective
lndirect Cost Rate - a devise for determining in a reasonable manner the proportion of indirect
costs each program should bear. lt is the ratio of the indirect coast to a direct cost base.
Sub Department - additional breakdown of a department expenses for accounting purposes
Total Costs - the 2018 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 units.
FINANCIAL INFORMATION
Accountino
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 collectible within the current period or soon enough thereafter to pay
liabilities 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 Accountability Audit. The Financial and Single Audit was
issued on September 27 ,2018, Repoft#1024778. The report stated:
We issued an unmodified opinion on the fair presentation of the financial statements of
the governmental activities, the business-fype activities, each major fund and the
aggregate remaining fund information in accordance with accounting principles generally
accepted in the United Sfates of America (GAAP).
i$€ffal Control over Financial Re.porting:
. Signijicant D*ficiencies- ltr'e reported no deficiancies in the desigl or operalion of ir{ernal
costfsl ovu: financial reportiag tbat we consider to be significanl deficiencies.
c Material Weahresses: We identified deficiencies lhat rr're cossider to be rnaterial
weaftness€s-
lFt noted no instames of aoaconpliance that were nratrriat to the financial statern*nts of the
tlouty.
2
Federal Arv:rrds
Infernal Control over h{ajor Programs.
. Sigp$cant fu,/iaiercies. lVe reported no deficiencies in the dmigr or op,a'ation of internal
control over major federal programs that te csosidff, to be signifimat defciencies.
e '\toterial Weabrxsx: We idenfifed no ftficiencies that u'e coruider to be rnaterial
weaknesses-
\&'e issued an uunodified opiniorn on the C'ouaty's compliance with requuenrents applicable to its
rujor fueral program.
We reparted na, flndingp tlrat are required to be disclased in accordaace rvith I {FR 200"516{a)"1
Depreciation
Capital assets, which includes property, plant, equipment, and infrastructure assets,
(e.9., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental
or business{ype columns in the governmenlwide 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. Kittitas 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 lntangible Assets with a capitalization 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 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 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 using the
straight-line method over the following estimated useful lives:
3
Assets Years
Buildings & lmprovements 5-60
lmprovements other than Buildinos 5-50
Machinerv & Eouioment 3-20
Roads, Guardrails & Traffic Siqnals 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 time
distribution. This allows the time costs to be charged to the specific project.
Travel Reimbursements
Kittitas County's travel policy for 2018 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 travelinq away from home
ovemiqht to leceive meal reimbursement {lRS
requirement)
Brealrfast
Lunch
Dinner
lncidentals
TOTAL
$ 9.00 - $11.00*
$14.00 . $17.00.
$29.00 - $35.00*
$ 5.00-$5.00*
$57,00 - $68.00*
"Hiqh Cost area established Kinq CounW
Mileage Reimbursement
Mileage Rate is 54-5 cents per mile for the use
of your personal vehicle"
INDIRECT FUNCTIONS
Auditor - Accountinq
The Accounting Division is responsible for the Budgeting, Auditing and Accounting for
the county. The total Auditor's Accounting Division 2018 actual expenses were $662,480. The
accounting division audits the vouchers and payrolls and processes the warrants for the junior
taxing districts. The allocation for the amount of time the accounting division spends on the
other districts is 5.13o/o of the total hours. The amount of salaries, benefits and supplies
allocated, $638,872; as an indirect cost is94.87o/o. All other operating expenses were allocated
at 100o/o with the exception of penalties and fines which are not allowed. The amounts of
excludable and unallowable costs are $37,645 which includes salaries reimbursed by other
funding sources.
Total Expenditures
Less: Excludable Cost (District 3.62%o)
$662,480
-37,450
4
Total lncluded Gosts $638,872
I nformation Technology (Services)
lnformation Technology is responsible to maintain the county computer equipment and
software for all departments. Total 2018 actual expenses for lnformation Technology were
$1 ,085,712 plus depreciation of $29,087 for total expenses of $1,125,440. Of the total expenses
$146,315 for capital outlay are excluded costs.
Communications
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. Total2018 actual
expenses for Communications were $97,593, plus depreciation of $2,876 and of the expenses
$83,228 are excludable costs. These excludable costs include the following:
Total Expenditure
Plus Depreciation
Less Excluded Costs
Total lncluded Gosts
Total Expenditures
Plus Depreciation
Less Excludable Costs
Total lncluded Gosts
These excluded costs include the following
Supplies purchase for copier
Telephone courtesy phones
Postage - billed direct
Equipment Maintenance for copier
Lease on Postage Machine
Shredding refund
Total Excludable Costs
Total Expenditures
Less Excludable Costs
Total lncluded Costs
$1 ,085,712
39,728
-146,315
$979,125
$97,593
2,876
-83,228
$17,241
$ 753
189
75,000
1,094
8,027
-1,835
$83,228
$275,582
-69,567
$206,015
Human Resource
The Human Resource Department administers various programs involving recruitment,
compensation, benefits, collective bargaining, and personnel policy. The 2018 actual expenses
are $275,582. The Human Resource is responsible for Civil Service and these costs are
excludable as they only represent the Sheriffs office which is considered 15o/o of Salaries and
Benefits, and other operating expenses for a total of $69,567 excludable costs. ltems that affect
the entire employee base are presented at 100%.
5
DEPARTMENTS THAT PROVIDE DIRECT SERVICES
Auditor- Administration
The Auditor is responsible for 5 sub-departments; Accounting, Recording, Vehicle
Licensing, Elections and Voter Registration. There are 13 employees in the office. During 2018
the accounting staff had 6 full time employees and an intern. The total paid hours for the
accounting staff was 113,849 out of 29,934 or 47.860/o, the accounting staff salaries were
$350,672 out of $715,589 or 47.86%o; the average of both is 48.43%. After review, it was
determined that the County Auditor spends approximately 20o/o of time for administration of the
Accounting department with totals $14,846 for allowable salaries and $5,564 for benefits. The
operating expenses were distributed by lhe 48.43o/o except for the costs related to other
divisions within the office. The totalAuditor's Administration 2018 expenses are $136,898. The
amount for the included allowable costs are $31,317.
Facilities Maintenance - Motor pool
The facilities maintenance expenses for the motor pool was $10,499. The total mileage
used by each employee was sorted by each department and was divided by the total miles used
for all pool cars to determine the percentage of usage. The 2018 amount of indirect usage for
Auditor's Accounting, Human Resource, lnformation Technology and a percentage of County
Treasurer is $358. County Auditor Administration and Facilities Maintenance did not have
vehicle usage that would be included.
Department Percent of
total Usage
Allocation usage
Auditor Accounting
I nformation Tech nology
County Treasurer
Human Resource
Total Motor Pool Costs
Room
Auditor's Accounting
Accounting Manager
Human Resource
Treasurer's Office
County Auditor
lnformation Services
MailRoom
.85o/o
1.32%
150%
.33%
Square Footage
345.00
74.00
916.40
1,892.84
152.10
2,668.00
79.05
100o/o
100%
58.54%
100%
Amount
Total costs x Percentage
of Usage x Allocation
Usage
89
138
97
35
358
Amount
4,755
1,020
12,631
15,969
419
36,773
1,090
$72,657
Facilities Maintenance
The facilities maintenance expenses for the Courthouse were $474,537', there was
depreciation of capitalized expenses on the building and equipment of $601,296. There were
$53,314 excludable costs as these were billable cost to other divisions. The total included
allowable costs are $1 ,015,906. 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 Facilities Maintenance total $72,657. The following is the breakdown.
% allowed
100
100
100
61
20
100
100
TOTAL
6
Non-Departmental
This department's expense for201B is $4,280,464. lncluded costs from this department
include payments for the state auditor and dues for a total of $94,957. The 2018 state auditor
costs were $70,432. The audit was for the Single and Financial Audit and the Accountability
Audit. The dues that affect all departments; WSAC, WACO, NACO and state purchasing are
$24,526.
Prosecutor-Civil Division
The Civil Division of the Prosecutors office performs work for the Central Services
Departments. The 2018 total expenditures for the Civil Division were $700,204. This division
had excludable costs of $135,352 for special legal services, special prosecutors and capital
lease payments. The included costs were $564,852. The calculation of all prosecutor requests
for legal seruices through CAMAS is used to allocate the amount of time spent on the
Central Services departments. The percentage of the usage is multiplied by the included costs
to determine the amount to be applied to the indirect rate. At the time this report was prepared
the data was unavailable.
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 3'l ,2018, was $94,952,789 of which 61.21o/o
was for County funds and 38.79% was for the Special Purpose districts. The total expenses for
2018 were $689,841, plus depreciation of $2,230 for a total of $692,070. The excludable
expenses were $260,139. There are $4,050 unallowable costs for leases and capitalized
equipment. The total amount of allowable included costs for the Treasurer is $427,881.
Computer Replacement
The total 2018 computer replacement expenses were $84,481 of this amount $16,982
was the amount of direct purchases for Human Resource, Treasurer and lnformation
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 general
public such as fire and police
CENTRAL SERVICES INDIRECT COST CALCULATION
The Central Services Departments, Auditor's Accounting, lnformation Technology,
Communications, and Human Resources had indirect costs of $1,841,253. With the other
indirect costs from other departments totaling $644,152 the total county indirect costs are
$2,485,405.
7
The County elects to use the simplified method for the rate computation based upon
salaries. The total County indirect costs divided by direct wages. The wages paid in 2018 were
$17,211,923.
Indirect Gost Rate Gomputation:
lndirect Costs divided by $ 2.485.405
Direct Salaries & Wages $17,211,923
Notes: Apply this rate to allowable salaries and wages
lndirect Cost Rate =14.44o/o
Adopted Rate = 12.75%
8
001 100170020003EDepartmentSeryices to the Seryie Prcviding unitsSub DepartmentA@untinglnformation TechnologyPostage Machine/Cle Elum LineHuman ResouresAssessorAuditorAdministEtionRe@rdingVehicle Li@nsingEleclionsVoter RegistEtionBoard EqualizationFire Ma6hal/Code EniorementCounty ClerkCommissionersWSI,J ExtensionDisbility BoardJudge - Superior CourtJuvenileLaw LibEryLM. Disttict CourtFacilities Maintenan@ AdminCourthouseSorenson BuildingUpper Districl CourtPemit CenterJailSheriff AdminKittitas CountyCentral ServicesSimplified lndirect Cost AllocationForthe Year Ended December 31,2018bcAdditional Cosis Excluded Costsie Depr, Rev(36,623)(146,31s)(83,228)(69,567)2,121,34756,651(335,733)aTotal Cosb12-31-2014dUnalloMbleCostselndirec'tCostsa+b+dd662,4601,045,712275,5A214,05739,7242,476638,872979,12517,24'l206,015IDirectSalariesMages720,79a85,41E54,311151,7 t6s3,82719,64411,26285,1 38272,4O9360,290106,27'l14,927271,354317,0843,163596,91 127,857175,63431,78341923,95524,1785,0472462134,0E9All OtherDirect CostsDepartments that Prcvide DiGct Seryiesto the Citizens of the CountyAudiiorlnfomation TechnologyCommuni€tionsHuman Re$u@AsessorAuditorAuditorAuditorAuditorAuditorBoard EqualiationFire Marshal/Code Enfo@mentCounty ClerkCommi$ioneECoopeEtive ExtensionDisability BoardJudge - Superior CourlJuvenileLil LibraryLMr Districl Cou.tFacililites Maintenan@Facilitites Maintenan@aTotal Costs12,31-2018bcAdditional Costs Excluded Costsie Depr, RevdUnallorebleCosbelndirectCostrsfDirestSala ries/WagesAll otherDirecl Costsa+b-f(94,395)601,296(5s,314)(11,1E6) 31,317(,022)0(1,02211,411,253(6,613) 72,6570010001 1001 100t1001 I001 1oo12001300150016001800190021oo220023oo240025002500250025002500250025o025002500250025Facililies MainienaneFaciliiies Maintenan@Facilities Maintenan@Facilities Maintenan@Facilities MaintenaneFacilities Mainlenan@Facilities Mainlenan@MotorPoolEvent Center1,1 1 0,048't36,69841,122227,086272,97051,15815,164144,259404,O79508,759196,14922,161932,636557,20621,'1091,'131,04557,453474,537't47,391130,50158,293377,76736,81811,46'i10,4992'10,998358389,25051,48026,E1 175,370219,14331,5143,90259,121131,270148,46989,8787,234661,274240,12217,946534,13429,596900,'t99'115,608'130,08234,338353,58933,77111,21s10,474176,909See A@mpanying Namtive1 ol3
DeparlmentDepartments that Prcvide DiEct Servicesto the Citi4ns of the CountyKittitas CountyCentral ServicesSimplified lndirect Cost AllocationForthe Year Ended December 31,2018aTotal CostsbcAdditional Costs Excluded Costs12-31-2017 ie Depr, RevSub DeparlmentNon-DepartmentalCoronerProse@torAdminProse@tor Support EnforcementPrcsecutor CivilProsecutor Sexual Assualt lnleruSherifiTreasurerUpper District CourtPest ControlConferene of covemmentLibnryAdvisory BoardEmergency l\ranagemenlCriminalJusti@Admissions TaxDeclaration of EmergencyPost Employment BenefrtsHistori€l Document ProgEmCunent L,seComputer ReplaementEvenl CenterAirportYouth Amatuer Sports Activityldenlal HealthCounty RoadFlood ControlPublic FacilitiesEIS TrustLow ln@me HousingReqeationHomelessness HousingTrial Court lmprovementsPublic HealthdUnallMbleCostselndirectCosts94,957SalariesMages66,430114,533647,72126,152414,5A27,E054,129,566338,057362,780Non-DepartmentalCoronerPrcse@torProsedtorPrcseatorProse@torSherifiTeasurerUpper Districl CourtPest ControlConGrene ofGovemmenlLibEry Advisory BoardEmergency ManagementCriminal Justi@Admissions TaDeclaration of EmergencyPost Employment BenefitsHistori€l Document ProgramCurent tlseNorth Mobile Home ParkComputer Repla@mentEvent CenterAirportYouth Amatuer Sporis ActivityCommunity Serui@sCounty RoadFlood ControlPublic FacilitiesEIS TrustLow ln@me HousingReqeationHomelessness HousingT.ial Court lmprcvementsPublic Health(4,1 85,507)2,230(260,139)IDirect33246,6681832,94711,0015,340426,45135,91529,O272,465,44994,2653,3273161,0052,0162,4019E9,104AllOther0026oo2700290029002900290030003 100320033003400360037004000390043oo4400450046oo470060'1091011031051061071081101't21't31't4'1't51164,280,4642fi,167't,o17,21s39,305700,20315,'t797,4'14,136689,840616,97E56,202469147,150128,64616,61 1218,3593,84054,55013,366148183,38584,4411,531,833436,14710,000640,7021 1,926,938369,965644,952452'195,8423,528659,67979,1801,736,413(4,0s0) 427,8A1'16.982Direct Costsa+b-f4,214,O34.OO141,634369,4941 3, t532A5,6217,37432U,570354,0 13254,194s6,202147,1508'1,97E16,6'11218,17689354,5502,365.t48178,04544,4811,1 05,382400,23210,000651,6759,461,489275,70064'1,625374'195,s262,523657,66376,779747,309See A@mpanying Namtive2of3
Kittitas CountyCentral ServicesSimplified Indirect Cost AllocationForthe Year Ended December 31,2018DepartmentOepartments that Prcvide Diect Seryicesto the Citizens ofthe CountySub Oepartment118119120't20120120122122125126127130131134'13514014220220520630130230940140240350150451151760162291 1 Excise3/l0s Clerk3/10s Juvenile3/10s Prcseculor3/10s SheriffaTotal Cosls12-31-2017332,475587,80465,98545,153264,9371,515,327'r3,5E6127,253445,20330,55940,171805,836141,00610,00061,3752,149577,30335,440293,4607243p4177,A60541,10595,54706,303,.1451,792,24539,6122,284,95117AJa230,160109,'t853546,24258,967,EE0DirectSalaries/wages17442,U927,99'l172,639726,3379,18147,133231,46663491,33344,2798,23023,33'lbcAdditonal Costs Excl0ded Costsie Depr, RevdunalloMbleCostselndirectCostsAll OtherDirect Costsa+b-fConstfuc{ion Pe.foman@ Bonds Construclion Perfomance Bonds91 1 Excise3/1 0s Clerk3/10s Juvenile3/'l 0s Prosecutor3/t 0s ShedtrTreasureG lnvestmenl RevTGasueE M&ONoxious WeedAudilor Centenial DocLeased l/ValerMisdemeanant PrcbalionProse@tor Victim WiinessDrug Enfor@mentPublic Defen$Forfeited Drug PrceedsHotel lvlotelReal Estate Excise Ta Tech2010 GO BondRefund FundCRIDCapital lmprovementsCourlhouse Jail ExpanisonRodeo Grcunds Capital lmprcveSolid WasteTreasurers M&ONoxious WeedAuditor Centenial DocLeased WaterMisdemeanant PrcbationPrcseator Vic{im WitnessDrug EnforemenlPublic DefenseForfeited Drug ProeedsHotel MotelReal Esl,ate Exci* Td Tech2O'10 GO BondRefund FundCRIDCapital lmprcvementsCourthous Jail ExpanisonRodeo Grcunds Capital lmprcveSolid Wasie32,297587,E0423,63617,16292,294788,9904,4054o,120213,73730,47640,171314,50352,72710,00061,3752,149569,07312,109293,46072a394177,60541,1 0595,547Community Development SeruiesCommunity DevelopmentSeili@!Wate. Mitigation Water MitigationER&R ER&RDental Self lnsuBn@ PrcgEm Dental Setf lnsurane ProgEmunemployment UnemploymentComputer Replaement lntemal S' CRISJerry Williams LibEry Trust Jerry Williams LibEry TrustPrivate Waler Trust Private Water TrustTotal OiEct Seilices(4,593,355)(4,929,088)529,079832,684309,952'rr,r'rr,ir"17,2't1,923'12.7So/a5,774,356959,56139,6121,97E,999174,11130,160109,1853546,24242,359,18042,359,/l80603,526650,187(2r,E49) 544,'ts2(22,87'tl 2,485,405lndirect Cost Rate =Adopted Raie =00lndirect Cost Rate Computation:lndirect Costs divided byDirec{ Salaries & WagesTOTAL61,089,2272.485.40517,211,923See A@mpanying NactiveNotes:Apply this rate to total allowable salaries for each claim for reimbursement3of3