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Home My WebLink AboutC01-194 Consolidated Cost Allocation Plancot -(��- -fig EXECUTIVE SUMMARY CONSOLIDATED COST ALLOCATION PLAN The Consolidated Cost Allocation Plan is required by the State that calculates related support services of Social Services for reimbursement. The plan allocates allowable costs of central services provided to functions responsible for accomplishing federally assisted programs and grants. These costs were not reimbursed as direct program costs by the State Agency (Colorado Dept of Social Services). Comparison of the Net Allowable Costs and Indirect Rate Percentage: 2000 1999 1998 1997 Net Allowable Costs: $706,088 $665,087 $515,541 $313,796 Indirect Rate: 4.897% 4.973% 4.193% 2.728% The State reimburses a percentage of these indirect costs. Reimbursement of indirect costs are received 22 months after submittal, due to multiple year comparisons required in the calculation formula. Therefore, Eagle County was reimbursed for 1997's indirect costs in 1999 and may be still be adjusted in 2001. A full description of the State's reimbursement calculation is mailed by the State Department of Human Services annually in the Cost Allocation Plan Statement. Almost all of Eagle County's Net Allowable Costs increased as did all the salaries and fringe benefits. Therefore, no significant change was made in the Cost Allocation Plan's indirect rate. yi (:j Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2000 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2000 Table of Contents Certification Plan Narrative Organization Chart 1 2 3 - 4 County Cost Allocation Plan and Indirect Cost Rate 5 - 10 i J Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2000 Certification I hereby certify as the responsible official of Eagle County, Colorado, that the information contained in this Consolidated Cost Allocation Plan for the year ended December 31, 2000 is correct and was prepared in accordance with the policies and procedures contained in the FMC Circular 74 -4. I further certify that a consistent approach has been followed in treating a given type of cost as direct or indirect and that in no case have costs charged as direct costs of Federally supported programs been included in the direct costs reflected in the plan, to the best of my knowledge and belief. Chairman of Board of Commissioners LZC0 EAGLE COUNTY, COLORADO ATTEST:14 �z�/� erk to the Board June, 2001 1 j3 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2000 Plan Narrative The Eagle County Consolidated Cost Allocation Plan includes the allowable costs of services provided to grantee and central service departments. It is prepared in accordance with the guidelines described in FMC Circular 74 -4 and "Guide for Local Government Agencies Establishing Cost Allocation Plans and Indirect Cost Rates for Grants and Contracts with the Department of Health, Education, and Welfare ", OASC 8. The plan allocates otherwise allowable charges which are specifically incurred and paid for the grantee department (Department of Social Services) , or other departments which support federal programs. These costs were not reimbursed as direct program costs by the State Agency (Colorado Department of Social Services). These allocations are shown on the schedules included in the plan. The plan then allocates allowable costs of central services provided to functions responsible for accomplishing federally assisted programs and grants. Only the costs of those central services which could be identified as benefitting the grantee department were allocated in the plan. All amounts are rounded to the nearest dollar and percentages to the nearest thousandth. 2 r Cz _ SUMMARY CHART CITIZENS STATE I COMMISSIONS LEGISLATURE I AND I I I i I � BOARDS � ( I I I COUNTY COUNTY I I I I I COUNTY COUNTY COUNTY COUNTY COUNTY ASSESSOR CLERK CORONER COMMISSIONERS SHERIFF SURVEYOR TREASURER (Public I Trustee) I_ ---- -- OFFICE I I I STAFF I I COUNTY I ( TRANSPORTATION I I COUNTY ATTORNEY AUTHORITY ADMINISTRATOR . K, OFFICES MANAGED BY COUNTY ADMINISTRATOR COUNTY ADMINISTRATOR I I OFFICE STAFF ASSISTANT I - HEALTH & HUMAN SERVICES ADMINISTRATOR I SOCIAL SERVICES ` GENERAL SERVICES - EXTENSION WEED 3 PEST ANIMAL CONTROL - EVENT MANAGEMENT - COMMUNITY SERVICES - FACILITIES MANAGEMENT - INFORMATION SYSTEMS - 11 PUBLIC HEALTH - FINANCE BUDGET ACCOUNTING PURCHASING DEBT SERVICE u9s FUND TRANSFERS - HUMAN RESOURCES - ENGINEERING - COMMUNITY DEVELOPMENT PLANNING & ZONING BUILDING INSPECTION ENVIRONMENTAL HEALTH I HOUSING ' I -AIRPORT I I -PUBLIC WORKS 'ROAD & BRIDGE ` MOTOR POOL LANDFILL NOTE: ASTERISK (7 INDICATES THAT THE BOCC MUST APPROVE DIRECTOR APPOINTMENTS 4 Eagle County, Colorado.> Consolidated Cost Allocation Plan Year Ended December 31, 2000 Central Services Department Treasurer Administrative Finance Purchasing Information Technology Human Resources Facility Management Building Usage Equipment Usage Retirement Property Insurance Auditing /Special Services Total Indirect Rate Computation: Total Net Allowable Costs Total Salaries and Fringe Benefits . Total Expenditures Additions 417,574 335,021 400,530 76,658 741,318 234,278 1,555,210 Net Allowable Deductions Note Costs 396,695 284,768 372,493 68,992 667,186 217,879 1,537,673 7,123 9,718 6,833 421,806 45,705 3,760,589 491,185 3,545,686 5 706,088 14,419,115 1 2 3 4 5 6 7 8 9 10 11 20,879 50,253 28,037 7,666 74,132 16,399 17,537 7,123 9,718 6,833 421,806 45,705 706,088 4.897% Eagle County, Colorado C Consolidated Cost Allocation Plan .F Year Ended December 31, 2000 Total Department Expenditures Departments (Memo Only) Assessor Clerk & Recorders - Operations& Elect Commissioners Board of Equalization Public Communications District Attorney Grants & Contributions Sheriff - all Departments Emergency Medical Public Trustee/Treasurers Commissions Coroner Surveyor Attorney GIS Nursing Services Senior Services WIC Program Community Service Block Grant Title III - Homemaker Healthy Babies Grant Immunization Prenatal EPSDT RSVP Vital Statistics Health & Wellness Ensure Program Human Services Grants Transportation Child & Fam Svcs. Ad Early Headstart Senior Tax Workoff Extension Weed and Pest Control County Fair /Fair Benefit Animal Control Employee Events Human Resources - Employee Benefits Engineering Planning and Zoning Building Inspection Environmental Health Housing Road and Bridge Fund Social Services Fund Wrap Fund Retirement Fund Insurance Reserve Fund Capital Improvements Fund Sales Tax Eagle Valley Transportation Sales Tax Eagle Valley Trails Sales Tax Roaring Fork Valley - Transp. Sales Tax Roaring Fork Valley - Trails Transportaion Vehicle Replacement Airport Fund Conservation Trust Fund Microwave Maintenance Fund Contingent Fund General Obligation Bond Fund Justice Center Revenue Bond Fund Joint Maint. Center Debt Service Fund Capital Expenditure Fund Construction Fund Housing Fund Landfill Fund Motor Pool Fund Health Insurance Fund Enhanced E911 Fund 1,091,327 909,135 357,693 2,335 113,741 763,016 39,712 5,347,756 20,327 357,679 55,067 11,544 420,325 871,472 474,186 93,992 78,386 554 554 32,072 4,116 198,854 8,997 81,103 206 7,226 4,243 68,483 59,127 582 296,616 1,480 99,499 73,391 314,562 420,928 30,804 120,413 823,786 760,542 923,605 380,093 742,575 5,287,003 1,090,076 49,798 609,040 519,891 4,110,625 4,393,403 783,814 254,335 79,561 331,041 11,715,858 0 2,086 0 761,860 716,503 1,999,545 241,659 9,314,279 162,046 2,771,001 3,049,466 2,260,340 358,673 Department Salaries and Fringe Benefits 951,711 773,648 194,097 2,129 74,201 0 0 3,799,694 0 74,108 16,569 11,544 373,647 173,096 402,547 82,146 77,576 554 554 29,748 4,107 83,558 8,612 38,111 0 0 0 0 43,519 582 141,381 1,400 49,837 29,056 38,676 328,665 30,804 38,866 558,083 573,917 682,330 346,655 116,025 1,276,122 872,614 0 587,058 0 0 228,290 29,770 0 0 0 601,187 0 0 0 0 0 0 0 0 5,882 306,384 360,055 0 0 Total 67,324,007 14,419,115 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2000 Note 1 The Treasurer's Department performs various. services related to the Banking function for all departments. The amount of time involved for 2000 is estimated to be approximately 5% based on total Treasurers transactions. Note 2 The County Administrative Department performs various services related to the Management function for all departments. The amount of time involved for 2000 is estimated to be approximately 15% based on departments directly managed by the County Administrator. Note 3 The Finance Department performs various services related to the Budgeting and Accounting functions for all departments. The amount of time involved for 2000 is estimated to be approximately 7% based on number of account numbers, budget amounts and warrants produced. Note 4 The Purchasing Department performs various services related to the Purchasing function for all departments. The amount of time involved for 2000 is estimated to be approximately 10% based on Purchase Orders received and special central stores billings. Note 5 The Information Technology Department performs various services related to the Information Technology function for all departments. The amount of time involved for 2000 is estimated to be approximately 10% based on number computers serviceable by Information Technology. Note 6 The Human Resources Department performs various services related to the Personnel function for all departments. The amount of time involved for 2000 is estimated to be approximately 7% based on the number of employees. * Percents are estimated time devoted directly to Social Services by the Central Services Departments. 7 C Eagle County, Colorado Consolidated Cost Allocation Plan C Year Ended December 31, 2000 Schedule A: BUILDING USAGE Allowable Central Square Percent of Service Department Central Service Department Feet Time Spent Square Footage Treasurer 2800 5.00% 140 Administration 2453 15.00% 368 Finance 1793 7.00% 126 Purchasing 50 10.00% 5 Information Technology 2641 10.00% 264 Facility Management 3500 10.00% 350 Human Resources 1075 7.00% 75 1,328 Square Foot Central Service Departments 1,328 Square Foot All County Departments 117,776 = 1.1276% E:3 Eagle County, Colorado u Consolidated Cost Allocation Plan Year Ended December 31, 2000 Note 7 Facility Management (see Schedule A) Facility Management Total Expenditure % of Central Service Space to Total Space Note 8 Building Usage (see Schedule A) New Building Costs % of Central Service Space to Total Space Central Service Building Allocations Years of Amortization Total Central Service Departments Building Usage Note 9 Equipment Usage Charge 1,555,210 1.1276% 17,537 15,793,325 1.1276% 178,086 25 Years 7,123 9 Cost of Percent of Allocable Central Service Department Equipment 6.667% Time Spent Costs Treasurer 119,704 7,981 5.00% 399 Administration 59,808 3,987 15.00% 598 Finance 46,532 3,102 7.00% 217 Purchasing 69,289 4,619 10.00% 462 Information Technology 770,820 51,391 10.00% 5,139 Facility Management 404,593 26,974 10.00% 2,697 Human Resources 44,074 2,938 7.00% 206 Total 9,718 9 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2000 Note 10 Retirement Charge - A 6% retirement benefit is paid on behalf of the employees the County. Note.11.1 Property Insurance Charge Total Property Insurance Paid in 2000 iff 421,806 Retirement Percent of Allowable Central Service Department Wages Retirement Time Spent Costs Treasurer 208,750 12,525 5.00% 626 Administration 128,467 7,708 15.00% 1,156 Finance 239,633 14,378 7.00% 1,006 Purchasing 0 0 10.00% 0 Information Technology 231,150 13,869 10.00% 1,387 Facility Management 322,200 19,332 10.00% 1,933 Human Resources 172,717 10,363 7.00% 725 Total 6,833 Note.11.1 Property Insurance Charge Total Property Insurance Paid in 2000 iff 421,806