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AGENDA DATE:
03/02/2021
ACTION REQUESTED:
Kittitas County Auditor
Agenda Staff Report
Request the Board of County Commissioners to adopt the resolution adopting the 2019 Central Services
Simplified Indirect Cost Allocation Plan for the year ended December 31, 2019, effective January 1, 2021.
BACKGROUND:
As per federal guidelines; 2 CFR Part 200, Uniform Administration Requirements, Cost Principles and Audit
Requirements for Federal Awards (Uniform Guidance) the County wide cost allocation plan which determines
the indirect cost rate for Central Services departments should be completed every year, calculated on the last
audited numbers. The Central Service departments include County Auditor-Accounting, Information
Technology, Communications and Human Resource. Departments that have indirect costs that affect the
Central Services include County Auditor-Administration, Facilities Maintenance Motor Pool, Facilities
Maintenance Courthouse, Prosecutor – Civil Division, Non- Departmental, County Treasurer and Computer
Replacement.
The last plan was adopted March 17th, 2020, for the Year ended December 31, 2018, effective January 1,
2020, with the calculated rate of 14.44% and adopted at 12.75%.
The Central Service Simplified Indirect Costs Allocation Plan for 2019, effective January 1, 2021, has been
prepared with a fair and equitable indirect cost rate of 13.36%, to allow for margin of error the County
Auditor has certified the 2019 Cost Allocation Plan at the rate of 12.75%.
Below is a chart of the previous year’s calculations and adopted rates.
Year Calculated Rate Certified Rate
2011 for 2013 12.59% 12.00%
2012 for 2014 11.53% 11.25%
2013 for 2015 12.48% 11.25%
2014 for 2016 11.87% 11.25%
2015 for 2017 12.60% 11.25%
2016 for 2018 13.08% 12.50%
2017 for 2019 13.01% 12.75%
2018 for 2020 14.44% 12.75%
The County Auditor has certified the 2019 Cost Allocation Plan for 2021 at the rate of 12.75%.
RECOMMENDATION:
Request the Board approve the Resolution adopting the 2019 Central Services Simplified Indirect Cost
Allocation Plan for the year ended December 31, 2019, effective January 1, 2021 at the rate of 12.75%, as
certified by the County Auditor.
HANDLING:
Copy of Resolution to Judy Pless
LEAD STAFF:
Judy Pless