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KITTITAS COUNTY BOARD OF COUNTY COMMISSIONERS <br /> <br />RESOLUTION NO. 2026-___ <br /> <br />A Resolution Adopting a Central Services Simplified Indirect Cost <br />Allocation Plan for Budget Year 2026 <br /> <br />WHEREAS, Kittitas County is a recipient of Federal grant awards, and <br />WHEREAS, pursuant to CFR Title 2, Subtitle A, chapter II, Part 200, Uniform <br />Administrative Requirements, Cost Principles, and audit Requirements for Federal <br />Awards, local government grant recipients are required to adopt a central services <br />simplified indirect cost allocation plan in order to claim such costs for reimbursement, and <br />WHEREAS, the County Auditor has determined the Indirect Cost Rate to be <br />12.25%, based on the fair and equitable distribution base of direct salaries & wages of <br />each department/fund, and; <br />WHEREAS, the County Auditor has certified the Indirect Cost Rate of 12.25%, <br />equal to the actual calculation; and <br />WHEREAS, the attached documentation shows the calculation s of the Indirect <br />Cost Plan for Kittitas County as per the requirements for 2 CFR Part 200, Uniform <br />Administration Requirements, Cost Principles and Audit Requirements for Federal <br />Awards (Uniform Guidance). <br />NOW, THEREFORE BE IT RESOLVED that the Board of County Commissioners <br />adopts the Indirect Cost Rate for Kittitas County at 12.25% based on the fair and equitable <br />distribution base of direct salaries & wages, for federal grant reimbursement as certified <br />by the County Auditor, effective January 1, 2026. <br /> <br />ADOPTED this 2nd , of February 2026. <br /> <br />BOARD OF COUNTY COMMISSIONERS <br />KITTITAS COUNTY, WASHINGTON <br /> <br /> <br /> Chairman <br /> <br /> <br />Vice-Chairman <br />ATTEST <br /> <br />Commissioner <br /> <br /> <br />_________________________ <br />Clerk of the Board