HomeMy WebLinkAboutResolution - 2023 Cost AllocationKITTITAS COUNTY BOARD OF COUNTY COMMISSIONERS
RESOLUTION NO. 2023-___
A Resolution Adopting a Central Services Simplified Indirect Cost
Allocation Plan for Budget Year 2023
WHEREAS, Kittitas County is a recipient of Federal grant awards, and
WHEREAS, pursuant to CFR Title 2, Subtitle A, chapter II, Part 200, Uniform
Administrative Requirements, Cost Principles, and audit Requirements for Federal
Awards, local government grant recipients are required to adopt a central services
simplified indirect cost allocation plan in order to claim such costs for reimbursement, and
WHEREAS, the County Auditor has determined the Indirect Cost Rate to be
13.25%, 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 13.3%; a
reduction from the actual calculation to allow for a margin of error, and
WHEREAS, the attached documentation shows the calculation s 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 13.3% 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, 2023.
ADOPTED this 4th day of April, 2023.
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Chairman
Vice-Chairman
ATTEST
Commissioner
_________________________
Clerk of the Board