HomeMy WebLinkAboutRes-2021-029KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS
RESOLUTTON NO. ,04ru4
A Resolution adopting Central Services Simplified Indirect Cost Allocation Plan
for Year Ended December 3lr20lg
WHEREAS, Kittitas County receives Federal Grant Dollars, and
WHEREAS, according to the United States Office of Management & Budget, 2 CFR part200,
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 tobe 13.36%6, 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 l2.75Yo; 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 Part200, 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 12.75Vo, 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,202l.
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY N
t
ABSENT
Vice-Chairman
P-)
of oard/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 1,2021are allowable in accordance
with the requirements of the Part;2 CFR Part 200, "Uniform Administration Requirements,
Cost Principles and Audit Requirements for FederalAwards" and the Federal award(s) to
which they apply. Unallowable costs have been adjusted for in allocating costs asindicated 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 Services
Signature:
Name of Official: Jerald V. Pettit
Title: Kittitas Countv Auditor
Date of Execution: January 1 . 2021
The 2019 rate approved is 12.75%
Kittitas County
Central Services
Simplified lndirect Cost Allocation Plan
For Year Ended December 31 ,2019
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 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 departmenUfund 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: 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 Cost allocation plan - means the documentation identiffing, 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 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.
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 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
Accountinq
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, Repoft#1027374. 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 Sfafes af America (GAAP).
futemal Clontrol or,er Financial Reporting:
. SrEtr./tcaat Deficiencies: \ire reported no deficiencies in the design or qreraiion of intersnl
control over furaucial repo,rting that uc colsidrr to br significant deficieucies.
t A.Ialerial llrea*ze'sses.' We ideutified deficiencies lhrt x'e cousids to be ur"rterial
tt'ealflesses.
We noted no instances of nonconrpliance tlat were nnterial to the financial statenr€ots of dre
Couuty.
2
Ferleral Arvartls
lntenul Confrol o'"cr Major Progranu:
r Sigrtrlcant Deficienries; We reported no deficisrcies in tlre desigr or operation of intennl
control ortr major fe&nl progranu that u'e consider to be significant deficiencies.
c 'ltalerial lT'aa*aesses.' We ideutified no deficiencies tlrat ne cotsider to be matmial
nealuresses.
We issrcd an uunodified opinion on the Cbrurty"s conrpliurce mth requirements applicable to its
maj or federal progr.lrn.
\lre teported no fudings tlrat re required to be disclosed in accordance with I (FR ?00.516(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 businesstype 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 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 Buildings 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 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.
MEALS
Meals are reilnbursed as followsi
You nrust lre travelino awav from home
ovemioht ts receive meal reimbunsement (lRS
Eeouirement)
Breakfast $11.00 - $13.00.Lunch $15.00 - $19.00.Dinner $33.00 - $39.00.
TOTAL $60"00 - $71.00-
'High Cost area established King County
Mileage Reimbursement
Mileage Rate is 58.0 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 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 5.21o/o of the total hours. The amount of salaries, benefits and supplies
allocated, $632,233; as an indirect cost is94.79o/o. All other operating expenses were allocated
a|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
Less: Excludable Cost (District 5.21%)
$660,376
-26,084
4
Unallowable Costs
Plus: Depreciation
Total lncluded Costs
Total Expenditure
Plus Depreciation
Less Excluded Costs
Total lncluded Costs
Total Expenditures
Plus Depreciation
Less Excludable Costs
Total lncluded Costs
These excluded costs include the following
Supplies purchase for copier
Postage - billed direct
Equipment Maintenance for copier
Lease on Postage Machine
Total Excludable Costs
Total Expenditures
Less Excludable Costs
Total lncluded Costs
-2,059
2,812
$635,045
I nformation Tech nolooy (Services)
lnformation Technology is responsible to maintain the county computer equipment and
software for all departments. Tolal 2019 actual expenses for lnformation 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.
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:
$1,175,472
75,588
-303,059
$948,001
$63,1 87
2,876
-59,895
$ 6,168
$ 600
50,000
1,263
8,032
$59,895
$323,411
-64,664
$258,747
Human Resource
The Human Resource Department administers various programs involving recruitment,
compensation, benefits, collective bargaining, and personnel policy. The 2019 actual expenses
are $323,41 1. 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 $64,664 excludable costs. ltems that affect
the entire employee base are presented at 100%.
5
DEPARTMENTS THAT PROVIDE DIRECT SERVICES
Aud itor- Ad min istration
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 44.08Yo, 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 40o/o 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 lhe 40% except for the costs related to other divisions
within the office. The total Auditor's Administration 2019 expenses are $141 ,470. Ihe 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, lnformation 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
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
Square Footage
345.00
74.00
916.40
1,892.84
152.10
2,668.00
79.05
Percent of
total Usage
.B5o/o
1.32o/o
1.50o/o
.33%
Allocation usage Amount
Total costs x Percentage
of Usage x Allocation
Usage
79
122
86
30
317
Amount
2,590
555
6,879
8,697
228
20,027
593
$39,569
100o/o
100%
6121%
100o/o
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.
% allowed
100
100
100
61
20
100
100
TOTAL
6
Non-Departmental
This department's expense for 2019 is $1,966,869. lncluded 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 $1 10,525 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 42.610/o
was for County funds and 57.39o/o 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, lnformation Technology and
Human Resources $16,344 paid directly into the Computer Rental lnternal 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, lnformation 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
$2,439,447.
7
The Coun$ 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.
lndirect Gost Rate Computation:
lndirect Costs divided by $2.439.447
Direct Salaries & Wages $18,266,001
Notes: Apply this rate to allowable salaries and wages
lndirect Cost Rate =13.360/o
Adopted Rate = 12.75%
8
Kittitas CountyCentral ServicesSimplified lndirect Cost AllocationFor the Year Ended December 31,2019Departmentlndircct Functions that ProvideServices to the Service Providing LJnitsSub DepartmentAccountinglnformation TechnologyPostage Machin€/Cle Elum LineHuman ResourcesTotal lndirect SeruicesTotal Costs12-31-2019bcAdditional Costs Excluded Costsie Depr, RevdUnallowbleCostselndirectCostsa+b+c+dfDirectSalaries/WagesIDirectSalariesMages756,88290,00277,860'137,45248,59524,5428,508154,377300,841375,98393,97815,648285,599327,6683,538613,9387,452194,70827,7312,76320,74529,7554,7701691,223561AllOtherDirect Costs001 1oo1700200038Auditorlnformation TechnologyCommuni@tionsHuman ResourceDepartments that Provide Direct Serviesto the Citirens of the County660,3761,175,472631A7323,4111,159,251141,4701 13,466205,985232,44950,51512,123279,179453,085544,226176,80023,25A937,001579,60611,5721,139,76033,825469,93870,8 10134,1M65,338400,33644,16455,O729,2896112,41275,5882,476(26,084)(303,05s)(59,895)(64,664)(2,059)635,045948,0016,16825a,7472,2:22,44641,276(453,702)bcAdditional Costs Excluded Costsie Depr, Rev(84,871)(2,0s9) 1,847,961(14,304) 42,295(24,478)39,569317aTotal Costs12-31-2019dUnallombleCostselndirectCostsAllOtherDirect Costsa+Ff0010001 10011001't001 1001 10012001300150016001800'19oo21oo22oo23oo2400250025002500250025002500250025oo250025oo25AssessorAuditorAuditorAuditorAuditorAuditorBoard EqualizationFire MarshalCounty ClerkCommissionersCooperative ExtensionDisability BoardJudge - Superior CourtJwenileLaw LibraryLorer District CourtAssessorAuditor AdministrationRe@dingVehicle LicensingElectionsVoter RegistrationBoard EqualizationFire MarshalCounty ClerkCommissionersWSU ExtensionDisability BoardJudge - Superior CourtJuvenileLaw LibraryLorer District CourtFacilities Maintenance AdminCourthouseSorenson BuildingUpper District CourtPermit CenterJailSheriff Admin402,3695r,46835,60668,533'183,85425,9733,615124,402152,244172,24342,8227,61065'1,402251,9388,034525,82226,373361,58343,079131,34144,593370,58139,39454,9038,06650(12,164)(211)Facilities MaintenaneFacilities MaintenanceFacilities MaintenanceFacilities MaintenanceFacilities MaintenanceFaciliiies MaintenanceFacilities l\raintenanceFacilities l\raintenanceMoiorPoolEvent CenterSee Ac@mpanying Narrative1of 3
DepartmentDepartments that Provide Direqt Servicesto the Citizens of the CountyKittitas CountyCentral ServicesSimplified lndirect Cost AllocationFor the Year Ended December 31.2019aTotal CostsbAdditional CostsSub DepartmentNon-DepartmentalCoronetP.osecutor AdminProsecutor CavilProsecutor Sexual Assualt lnterySheritfTreasurerupper District CourtPest ControlConference of GovernmentLibrary Advisory BoardEmergency ManagementCriminal JustireAdmissions TilDeclaration of EmergencyPost Employment BenefitsHistori€l Document ProgramCurrent LJseNorth l\ilobile Home PalkComputer ReplacementEvent CenterAirportYouth Amatuer Sporls ActivityMental HealthCounty RoadFlood ControlPublic FacilitiesEIS TrustLow ln@me HousingRecreationHomelessness HousingTrial Court lmprovementsPublic HeatthcExcluded Costs1,859,203(1 10,525)(262,0s9)elndirectCosts107,6662,647382,648dUnallorebleCoststDirect458,36440,593AllOther12-31-2019 ie Oepr, Rev1,966,868353,4061,133,083702,30317,O704,o55,22a644,706671,14254,22532'l159,950't41,113218,1 8324,87511060,09912,40290471,97267,6232,29a,716285,6755,000665,22512,476,4391,568,121985,226014411 ,74732a,40474,3761,942,663Salaries/Wages64,'157152,414742,645433,3158,3254,424,O9'l321,764398,13922250,3524Aa4'10.183",ir"Direct Costsa+b-f1,902,711.OO200,592390,438268,9888,7443,631,137322,934273,OO354,22599159,95090,761218,18324,8272660,0992,21990468,79967,6231,440,352245,O425,000632,4610,o23,5491,376,2A6981,0960026oo270029oo2900290030003100320033003400360037004000390043004400450046oo470060109101103105't06107108110112113114116NorDepartmentalCoronerProsecutorProsecutorProsecutorSheriffTreasurerUpper District CourtPest ControlConference of GovernmentUbrary Advisory BoardEmergency ManagementCilminal JusticeAdmissions TaxDeclaration of EmergencyPost Employment BeneFrtsHistorical Document ProgramCuffent UseNorth Mobile Home ParkComputer ReplacementEvenl CenterAirpo.tYouth Amatuer Sports ActivityCommunity SeruiesCounty RoadFlood ControlPublic FacilitiesEIS TrustLow lncome HousingRecreationHomelessness HousingTrial Court lmprovementsPublic Health'16,34432,7792,453,290191,8354,130702,296'1,9544,8041,078,559749,451326,45073,572864,1MSee Ac@mpanying Narrative2 ol3
Kittitas CountyCentral ServicesSim plified lndirect Cost AllocationFor the Year Ended December 31, 201 IDepartmentDepartments that Prcvide Dircct Servicesto the Citizens ofthe CountySub Department117't1s119120120120120122122123125't2713013'l'134'1351401422023013094014024035015045tl5't7601622fDirectSalaries/Wages124959,636Veterans Assisiance91 1 Excise3/10s Clerk3/10s Juvenile3/10s Prosecutor3/10s SheriffTreasu.ers lnvestment RevTreasuGrs M&ONoxious WeedAuditor Centenial DocMisdemeanant ProbationaTotal Costs12-31-2019bcAdditional Costs Excluded Costsie Depr, RevdUnallorebleCostselndirectCostsAll OtherDirect Costsa+b-fConstruction Pefformance Bonds Construction Pericrmance Bonds7,40033,7246s0,473'1,679,86391 1 Excise3/10s Clerk3/10s Jwenile3/10s Prosecutor3/10s Sheriff33,600630,473720,227Prosecutor Victim Witness Prosecutor Victim WitnessDrug Enforcement Drug EniorcementPublic Deiense Public DefenseForfeited Drug Proeeds Forfeited Drug ProceedsHotel l\rotel Hotel MotelReal Esiatre Excise Tax Tech Real Estate Excise Tax TechOebt Funds Debt FundsCapital lmprovements CapiiallmprovementsRodeo Grounds Capital lmprove Rodeo Grounds Capital lmproveSolid Waste Solid WasteCommunity Development SeryicesCommunity Development ServicetWater Mitigation Water MitigationER&R ER&RDental Self lnsurane Program Dental Self lnsurane ProgramUnemployment UnemploymentComputer Replacement lnternal S CRISJerry Williams LibEry Trust Jerry Williams Library TrustTreasurers MEONoxious WeedAuditor Centenial DocPrivate Waier TrustTotal DiEct Services72,581103,S57458,01674,728823,e71149,313'10,00043,29316,6172,O45,41414,4211,012,885512,7064,776,1511,906,61024,2062,17A139192,19241,56587,7350175,41659,464,23253.36460,042240,830360497,25992,48319,21743,915217,1ffi74364326,61256,83010,00043,293'16,6172,077,72A6,4111,012,885512,7067,690'12,o10uro,roo942,91'l4,205,351963,69924,2061,832,926't92,19241,56547.735E6,353167,6291,389,373935,571u5,213't8,266,00118,266,001175,41641,277,18441,277,1840lndirect Cost Rate Computation:lndirect Costs divided byDirect Salaries & WagesNotes:TOTAL51,685,6782,439,44718,266,001Apply this rate to tolal allowable salaries for each claim for reimbursement(38,782) 591,486(40,84{} 2,439,447lnditect Cost Rate =Adopted Rate =SeeAc@mpanying Narative3of3