HomeMy WebLinkAbout2021 Resolution with attchmentsKITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2021-___
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 31, 2019
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 13.36%, 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, 2020.
ADOPTED this 2nd day of March, 2021.
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Chairman
Vice-Chairman
ATTEST
Commissioner
____________________________________
Clerk of the Board/Deputy Clerk of the Board
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, 2019 are to
establish cost allocations or billings starting January 1, 2021 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: ____________________________
Name of Official: Jerald V. Pettit
Title: Kittitas County Auditor
Date of Execution: January 1, 2021
The 2019 rate approved is 12.75%
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Kittitas County
Central Services
Simplified Indirect Cost Allocation Plan
For Year Ended December 31, 2019
NARRATIVE
In 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 must adopt a simplified Central Services Indirect 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 2019 actual expenses and 2019
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 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, Information
Technology, Communications, and Human Resource.
Central Service Cost allocation plan – means the documentation identifying, 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.
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Direct Salaries & Wages – the 2019 fiscal year 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.
Indirect Costs – costs incurred for a common or joint purpose benefiting more than one cost
objective
Indirect Cost Rate – a devise for determining in a reasonable manner the proportion of indirect
costs each program should bear. It 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 2019 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
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 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 November 25, 2020, Report #1027374. The report stated:
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.
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 more than 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 Intangible 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. 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 using the
straight-line method over the following estimated useful lives:
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Assets Years
Buildings & Improvements 5-60
Improvements other than Buildings 5-50
Machinery & Equipment 3-20
Roads, Guardrails & Traffic Signals 20
Bridges 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 2019 followed the Federal Guidelines for employee
reimbursement of travel costs. Kittitas County uses the High-Low cost of travel reimbursement.
INDIRECT FUNCTIONS
Auditor – Accounting
The Accounting Division is responsible for the Budgeting, Auditing and Accounting for
the county. The total Auditor’s Accounting Division 2019 actual expenses were $660,376. 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 5.21% of the total hours. The amount of salaries, benefits and supplies
allocated, $632,233; as an indirect cost is 94.79%. All other operating expenses were allocated
at 100% except for 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 $660,376
Less: Excludable Cost (District 5.21%) -26,084
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Unallowable Costs -2,059
Plus: Depreciation 2,812
Total Included Costs $635,045
Information Technology (Services)
Information Technology is responsible to maintain the county computer equipment and
software for all departments. Total 2019 actual expenses for Information Technology were
$1,175,472 plus depreciation of $75,588 for total expenses of $1,251,060. Of the total expenses
$303,059 for capital outlay are excluded costs.
Total Expenditure $1,175,472
Plus Depreciation 75,588
Less Excluded Costs -303,059
Total Included Costs $948,001
Communications
The Communications Department is responsible for the County’s postage machine; the
county’s phone system and the copier, which is in the auditor’s office. Total 2019 actual
expenses for Communications were $63,187, plus depreciation of $2,876 and of the expenses
$59,895 are excludable costs. These excludable costs include the following:
Total Expenditures $63,187
Plus Depreciation 2,876
Less Excludable Costs -59,895
Total Included Costs $ 6,168
These excluded costs include the following:
Supplies purchase for copier $ 600
Postage – billed direct 50,000
Equipment Maintenance for copier 1,263
Lease on Postage Machine 8,032
Total Excludable Costs $59,895
Human Resource
The Human Resource Department administers various programs involving recruitment,
compensation, benefits, collective bargaining, and personnel policy. The 2019 actual expenses
are $323,411. The Human Resource is responsible for Civil 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 $64,664 excludable costs. Items that affect
the entire employee base are presented at 100%.
Total Expenditures $323,411
Less Excludable Costs -64,664
Total Included Costs $258,747
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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 2019
the accounting staff had 6 full time employees and an intern. The total paid hours for the
accounting staff was 13,628 out of 30,914 or 44.08%, the accounting staff salaries were
$362,573 out of $741,024 or 48.93%; the average of both is 46.51%. After review, it was
determined that the County Auditor spends approximately 40% of time for administration of the
Accounting department with totals $24,962 for allowable salaries and $8,332 for benefits. The
operating expenses were distributed by the 40% except for the costs related to other divisions
within the office. The total Auditor’s Administration 2019 expenses are $141,470. The amount
for the included allowable costs is $42,295.
Facilities Maintenance – Motor pool
The facilities maintenance expenses for the motor pool was $9,290. 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 2019 amount of indirect usage for
Auditor’s Accounting, Human Resource, Information Technology, and a percentage of County
Treasurer totals $317. County Auditor Administration and Facilities Maintenance did not have
vehicle usage that would be included.
Department Percent of
total Usage
Allocation usage Amount
Total costs x Percentage
of Usage x Allocation
Usage
Auditor Accounting .85% 100% 79
Information Technology 1.32% 100% 122
County Treasurer 1.50% 61.21% 86
Human Resource .33% 100% 30
Total Motor Pool Costs 317
Facilities Maintenance
The facilities maintenance expenses for the Courthouse were $503,762; there was
depreciation of capitalized expenses on the building and equipment of $86,353. There were
$12,375 excludable costs as these were billable cost to other divisions. The total included
allowable costs are $553.262 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.
Room Square Footage % allowed Amount
Auditor’s Accounting 345.00 100 2,590
Accounting Manager 74.00 100 555
Human Resource 916.40 100 6,879
Treasurer’s Office 1,892.84 61 8,697
County Auditor 152.10 20 228
Information Services 2,668.00 100 20,027
Mail Room 79.05 100 593
TOTAL $39,569
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Non-Departmental
This department’s expense for 2019 is $1,966,869. Included costs from this department
include payments for the state auditor and dues for a total of $107,666. The 2019 state auditor
costs were $82,583. 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
$25,083.
Prosecutor-Civil Division
The Civil Division of the Prosecutors office performs work for the Central Services
Departments. The 2019 total expenditures for the Civil Division were $702,306. This division
had excludable costs of $110,525 for special legal services, special prosecutors, and capital
lease payments. The included costs were $591,781. The calculation of all prosecutor requests
for legal services 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 31, 2019, was $151,815,039 of which 42.61%
was for County funds and 57.39% was for the Special Purpose districts. The total expenses for
2019 were $644,707. There are $262,059 excludable costs for leases and capitalized
equipment. The total amount of allowable included costs for the Treasurer is $3382,648.
Computer Replacement
The total 2019 computer rental for Auditor Accounting, Information Technology and
Human Resources $16,344 paid directly into the Computer Rental Internal Services fund.
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 public such
as fire and police
CENTRAL SERVICES INDIRECT COST CALCULATION
The Central Services Departments: Auditor’s Accounting, Information Technology,
Communications, and Human Resources had indirect costs of $1,847,961. With the other
indirect costs from other departments totaling $591,486 the total county indirect costs are
$2,439,447.
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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 2019 were
$18,266,001.
Indirect Cost Rate Computation:
Indirect Costs divided by $ 2,439,447 Indirect Cost Rate =13.36%
Direct Salaries & Wages $18,266,001
Adopted Rate = 12.75%
Notes: Apply this rate to allowable salaries and wages
Kittitas CountyCentral ServicesSimplified Indirect Cost AllocationFor the Year Ended December 31, 2019Sub DepartmentIndirect Functions that ProvideServices to the Service Providing Unitsabc defTotal Costs Additional Costs Excluded Costs Unallowable Indirect Direct All Other12-31-2019 ie Depr, Rev Costs Costs Salaries/Wages Direct Costsa+b+c+d0011 Auditor Accounting 660,376 2,812 (26,084) (2,059) 635,045 0017 Information Technology Information Technology 1,175,472 75,588 (303,059) - 948,001 0020 CommunicationsPostage Machine/Cle Elum Line63,187 2,876 (59,895) 0 6,1680038 Human Resource Human Resources 323,411 - (64,664) - 258,747 Total Indirect Services 2,222,446 81,276 (453,702) (2,059) 1,847,961 - - Departments that Provide Direct Servicesabc defto the Citizens of the CountyTotal Costs Additional Costs Excluded Costs Unallowable Indirect Direct All Other12-31-2019 ie Depr, Rev Costs Costs Salaries/Wages Direct Costsa+b-f 0010 Assessor Assessor 1,159,251 - - - - 756,882 402,369 0011 Auditor Auditor Administration 141,470 - (84,871) (14,304) 42,295 90,002 51,468 0011 Auditor Recording 113,466 - - - - 77,860 35,606 0011 Auditor Vehicle Licensing 205,985 - - - - 137,452 68,533 0011 Auditor Elections 232,449 - - - - 48,595 183,854 0011 Auditor Voter Registration 50,515 - - - - 24,542 25,973 0012 Board Equalization Board Equalization 12,123 - - - - 8,508 3,615 0013 Fire Marshal Fire Marshal 279,179 - - - - 154,377 124,802 0015 County Clerk County Clerk 453,085 - - - - 300,841 152,244 0016 Commissioners Commissioners 548,226 - - - - 375,983 172,243 0018 Cooperative Extension WSU Extension 176,800 - - - - 93,978 82,822 0019 Disability Board Disability Board 23,258 - - - - 15,648 7,610 0021 Judge - Superior Court Judge - Superior Court 937,001 - - - - 285,599 651,402 0022 Juvenile Juvenile 579,606 - - - - 327,668 251,938 0023 Law Library Law Library 11,572 - - - - 3,538 8,034 0024 Lower District Court Lower District Court 1,139,760 - - - - 613,938 525,822 0025 Facilitites Maintenance Facilities Maintenance Admin 33,825 - (12,164) (24,478) - 7,452 26,373 0025 Facilitites Maintenance Courthouse 469,938 86,353 (211) - 39,569 194,708 361,583 0025 Facilities Maintenance Sorenson Building 70,810 - - - - 27,731 43,079 0025 Facilities Maintenance Upper District Court 134,104 - - - - 2,763 131,341 0025 Facilities Maintenance Permit Center 65,338 - - - - 20,745 44,593 0025 Facilities Maintenance Jail 400,336 - - - - 29,755 370,581 0025 Facilities Maintenance Sheriff Admin 44,164 - - - - 4,770 39,394 0025 Facilities Maintenance Maintenance Vehicles 55,072 - - - - 169 54,903 0025 Facilities Maintenance MotorPool 9,289 - - - 317 1,223 8,066 0025 Facilities Maintenance Event Center 611 - - - - 561 50 0025DepartmentSee Accompanying Narrative1 of 3
Kittitas CountyCentral ServicesSimplified Indirect Cost AllocationFor the Year Ended December 31, 2019Sub DepartmentDepartmentDepartments that Provide Direct Servicesabc defto the Citizens of the CountyTotal Costs Additional Costs Excluded Costs Unallowable Indirect Direct All Other12-31-2019 ie Depr, Rev Costs Costs Salaries/Wages Direct Costsa+b-f0026 Non-Departmental Non-Departmental 1,966,868 - 1,859,203 - 107,666 64,157 1,902,711.00 0027 Coroner Coroner 353,406 - - - - 152,814 200,592 0029 Prosecutor Prosecutor Admin 1,133,083 - - - - 742,645 390,438 0029 Prosecutor Prosecutor Civil 702,303 - (110,525) - 2,647 433,315 268,988 0029 Prosecutor Prosecutor Sexual Assualt Interv 17,070 - - - - 8,326 8,744 0030 Sheriff Sheriff 8,055,228 - - - - 4,424,091 3,631,137 0031 Treasurer Treasurer 644,706 - (262,059) - 382,648 321,768 322,938 0032 Upper District Court Upper District Court 671,142 - - - - 398,139 273,003 0033 Pest Control Pest Control 54,225 - - - - - 54,225 0034 Conference of Government Conference of Government 321 - - - - 222 99 0036 Library Advisory Board Library Advisory Board 159,950 - - - - - 159,950 0037 Emergency Management Emergency Management 141,113 - - - - 50,352 90,761 0040 Criminal Justice Criminal Justice 218,183 - - - - - 218,183 0039 Admissions Tax Admissions Tax 24,875 - - - - 48 24,827 0043 Declaration of Emergency Declaration of Emergency 110 - - - - 84 26 0044 Post Employment Benefits Post Employment Benefits 60,099 - - - - - 60,099 0045 Historical Document Program Historical Document Program 12,402 - - - - 10,183 2,219 0046 Current Use Current Use 904 - - - - - 904 0047 North Mobile Home Park North Mobile Home Park 71,972 - - - - 3,173 68,799 0060 Computer Replacement Computer Replacement 67,623 - - - 16,344 - 67,623 109 Event Center Event Center 2,298,716 - - - - 458,364 1,840,352 101 Airport Airport 285,675 - - - - 40,593 245,082 103 Youth Amatuer Sports Activity Youth Amatuer Sports Activity 5,000 - - - - - 5,000 105 Community Services Mental Health 665,225 - - - - 32,779 632,446 106 County Road County Road 12,476,839 - - - - 2,453,290 10,023,549 107 Flood Control Flood Control 1,568,121 - - - - 191,835 1,376,286 108 Public Facilities Public Facilities985,226 - - - - 4,130 981,096 110 EIS Trust EIS Trust 0 - - - - - - 112 Low Income Housing Low Income Housing 144 - - - - 70 74 113 Recreation Recreation 11,747 - - - - 2,296 9,451 114 Homelessness Housing Homelessness Housing 328,404 - - - - 1,954 326,450 115 Trial Court Improvements Trial Court Improvements 78,376 - - - - 4,804 73,572 116 Public Health Public Health 1,942,663 - - - - 1,078,559 864,104 See Accompanying Narrative2 of 3
Kittitas CountyCentral ServicesSimplified Indirect Cost AllocationFor the Year Ended December 31, 2019Sub DepartmentDepartmentDepartments that Provide Direct Servicesabc defto the Citizens of the CountyTotal Costs Additional Costs Excluded Costs Unallowable Indirect Direct All Other12-31-2019 ie Depr, Rev Costs Costs Salaries/Wages Direct Costsa+b-f117 Construction Performance Bonds Construction Performance Bonds 7,400118 Veterans Assistance Veterans Assistance 33,724 - - - - 124 33,600 119 911 Excise 911 Excise 630,473 - - - - - 630,473 120 3/10s Clerk 3/10s Clerk 1,679,863 - - - - 959,636 720,227 120 3/10s Juvenile 3/10s Juvenile - - - - - 120 3/10s Prosecutor 3/10s Prosecutor - - - - - 120 3/10s Sheriff 3/10s Sheriff - - - - - 122 Treasurers Investment Rev Treasurers Investment Rev 72,581 - - - - 53,364 19,217 122 Treasurers M&O Treasurers M&O 103,957 - - - - 60,042 43,915 123 Noxious Weed Noxious Weed 458,016 - - - - 240,830 217,186 125 Auditor Centenial Doc Auditor Centenial Doc 74,728 - - - - 360 74,368 127 Misdemeanant Probation Misdemeanant Probation 823,871 - - - - 497,259 326,612 130 Prosecutor Victim Witness Prosecutor Victim Witness 149,313 - - - - 92,483 56,830 131 Drug Enforcement Drug Enforcement 10,000 - - - - - 10,000 134 Public Defense Public Defense 43,293 - - - - - 43,293 135 Forfeited Drug Proceeds Forfeited Drug Proceeds 16,617 - - - - - 16,617 140 Hotel Motel Hotel Motel 2,085,418 - - - - 7,690 2,077,728 142 Real Estate Excise Tax Tech Real Estate Excise Tax Tech 18,421 - - - - 12,010 6,411 202 Debt Funds Debt Funds 1,012,885 - - - - - 1,012,885 301 Capital Improvements Capital Improvements 512,706 - - - - - 512,706 309 Rodeo Grounds Capital Improve Rodeo Grounds Capital Improve - - - - - - - 401 Solid Waste Solid Waste 4,776,151 - - - - 570,800 4,205,351 402 Community Development ServicesCommunity Development Services1,906,610 - - - - 942,911 963,699 403 Water Mitigation Water Mitigation 24,206 - - - - 24,206 501 ER&R ER&R 2,178,139 - - - - 345,213 1,832,926 504 Dental Self Insurance Program Dental Self Insurance Program 192,192 - - - - 192,192 511 Unemployment Unemployment 41,565 - - - - - 41,565 517 Computer Replacement Internal SeCRIS 87,735 - - - - 87,735 601 Jerry Williams Library Trust Jerry Williams Library Trust 0 - - - - - - 622 Private Water Trust Private Water Trust 175,416 - - - - - 175,416 Total Direct Services 59,464,232 86,353 1,389,373 (38,782) 591,486 18,266,001 41,277,184 0TOTAL 61,686,678 167,629 935,671 (40,841) 2,439,447 18,266,001 41,277,184 0Indirect Cost Rate Computation: Indirect Costs divided by 2,439,447 13.36% Direct Salaries & Wages 18,266,00112.75%Notes: Apply this rate to total allowable salaries for each claim for reimbursement Indirect Cost Rate =Adopted Rate =See Accompanying Narrative3 of 3