1. (1) All costs related to a specific primary or election must, at a minimum, contain the following details for submission to the office of the secretary of state for reimbursement. Do not include voter registration costs or depreciation. Failure to separate costs into categories and subcategories will be considered an incomplete, improperly documented voucher and rejected under RCW 29A.04.430.

   1. (a) Salaries, wages, and benefits. Include all personnel costs, including salaries, wages, overtime, and benefits specifically devoted to the conduct of a primary or election. These salaries and benefits must be recorded in the bill in the following categories:

      1. (i) Full-time office staff;
      2. (ii) Extra or temporary staff, including other county auditor office staff working on a primary or an election; and
      3. (iii) Other with an explanation.
   2. (b) Supplies. Include supplies used for a specific primary or election. If these include supplies purchased in bulk for use in multiple primaries and/or elections, the cost of those purchases must be apportioned between the primaries and/or elections they are used for.

   3. (c) Other services and charges. Include the cost of all other services and charges, including printing, insertion, postage, processing, advertising, and rentals specifically devoted to the conduct of a primary or election. The following must be used for other services and charges and must be recorded in the bill in the following categories and subcategories:

      1. (i) Ballots, ballot inserts, and ballot envelopes:

         1. (A) Printing of ballots, inserts, and envelopes;
         2. (B) Insertion, addressing, and related costs;
         3. (C) Postage costs; and
         4. (D) Other with an explanation;
      2. (ii) Advertising; and
      3. (iii) Other costs.

2. (2) Election equipment (amortized costs). To recover the cost of capital expenditures, county auditors may only use one of two methods defined below. No other method is authorized.

   1. (a) Method one. Election equipment replacement fees may be charged, which allows for the election equipment to be replaced on a regular schedule.

      1. (i) The use of blanket election equipment replacement fee calculations is prohibited.
      2. (ii) No election equipment replacement fees may be charged when depreciation or use fees are included in the cost of the primary or election.

      If this method is used, each item of election equipment being charged a replacement fee must be independently calculated, showing the expected useful life and replacement schedule for each specific type of election equipment being charged to the primary or election. Complete documentation of the replacement fee calculation must be provided to the office of the secretary of state upon request.

   2. (b) Method two. Depreciation or use charges may be used to recover costs of election equipment. Charges must be based on rates that will result in a reasonable cost recovery of the original election equipment over its useful life. Ledgers detailing historical cost, estimated salvage value, useful life, and accumulated charges shall be available and included with bills.
   3. (c) Restriction on federal funds supplanting. Any federal funds made available under RCW 29A.04.460 shall be used to supplement and shall not supplant state or county funds. When election equipment replacement fees, depreciation, or use charges are collected, federal funds may not supplant those fees or charges. Documentation must be maintained showing the calculation of depreciation, use charges, or election equipment replacement fees and any portion that is grant-funded.

3. (3) Overhead and indirect costs. County auditors may choose one of two options to recover overhead and indirect costs:

   1. (a) Option one. Overhead or indirect costs attributed to the county auditor are allowable as determined by a federal indirect cost plan. The plan must be prepared in accordance with the United States Office of Management and Budget Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments. Do not include any cost separately that is already included in the plan or costs that are already included as an internal service fund charge. If the federal indirect cost plan is used, the invoice must be accompanied by complete documentation.

   2. (b) Option two. In the absence of a federal cost allocation plan, or at the option of the county auditor, a flat 15 percent of adjusted general costs is allowable for overhead. Adjusted general costs are the total of salaries and wages, employee benefits, supplies, and other services and charges properly charged to the appropriate account.

      Depreciation, use charges, election equipment replacement fees, interfund charges, general operating costs, or any other cost not directly attributable to the primary or election cannot be included in the calculation of overhead.

      The office of the secretary of state will collect and may annually report election cost data to the legislature to aid in sufficient funding required under RCW 29A.04.430.

[Statutory Authority: RCW 29A.04.611. WSR 26-07-033, s 434-270-010, filed 3/11/26, effective 4/11/26.]