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f:a~i~arzus County Group Home. Also ibis line item includes the spread <br />costs of $59 for dues and suk~scrip'tions and $75 for n~iscellaneous <br />expense to cover these expenses incurred by the Lutheran Family <br />~ervices Southern Area Support and Supervision. <br /> <br /> 481 Indirect Cost ($15717) Lutheran Family Services <br />applicable administrative expenses (indirect cost) are distributed <br />as a percentage (9.8Z) of the total operating costs. The total <br />applicable administrative e×penses are divided by the total <br />operating costs to arrive at the percent of distribution. <br /> <br /> It is impor-tant to note that the indirect cost <br />percentage is figured only on total operatin~ cost which does not <br />include vice president nor various ar'es support and supervision <br />expenses. <br /> The indirect cost rate applied to our contracts helps <br />defray the expense of accounting functions such as accounts <br />payable, accounts receivable, ger~ersl ieduer, audits, personnel and <br />;~ayroll functions, contract and budget management, property <br />~anagement, public relations and ~eve!o~,~e~t. These functions are <br />all an integral part of the successful continuation of Lutheran <br />Family Services and our' ability to pIovide quality services to <br />chRldr'en in need. <br /> <br /> <br />