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KITTITAS COUNTY BOARD OF COUNTY COMMISSIONERS <br />RESoLUnoN No. zoze-7lT <br />A Resolution Adopting a Gentral Services Simplified lndirect Gost <br />Allocation Plan for Budget Year 2026 <br />WHEREAS, Kittitas County is a recipient of Federal grant awards, and <br />WHEREAS, pursuant to CFR Title 2, Subtitle A, chapter ll, 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 lndirect Cost Rate to be <br />12.25o/o, based on the fair and equitable distribution base of direct salaries & wages of <br />each departmenUfund, and; <br />WHEREAS, the County Auditor has certified the lndirect Cost Rate of 12.25o/o, <br />equal to the actual calculation; and <br />WHEREAS, the attached documentation shows the calculations of the lndirect <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 (U niform Gu idance). <br />NOW, THEREFORE BE lT RESOLVED that the Board of County Commissioners <br />adopts the lndirect Cost Rate for Kittitas County at 12.25o/o 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 />A44 <br />ADOPTED thiJ-2#, of February 2026. <br />BOARD OF COUNTY COMMISSIONERS <br />KITTITAS COUNTY, WASHINGTON <br />ABSENT <br />Chairm n <br />m r <br />Clerk of Board