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HomeMy WebLinkAboutC02-163 cost allocation planN9 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: 2001 2000 1999 1098 1997 Net Allowable Costs: $557,031 $706,088 $665,087 $515,541 $313,796 Indirect Rate: 3.092% 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. Property insurance went down significantly and the total salaries and fringe benefits went up significantly causing the Cost Allocation Plan's indirect rate to go down. Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2001 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Table of Contents Certification Plan Narrative Organization Chart 11 2 3 - 4 County Cost Allocation Plan and Indirect Cost Rate 5 - 10 i Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 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, 2001 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. �1 NJto (x,w� Chairman of Board of Commissioners EAGLE COUNTY, COLORADO ATTEST: June , 2002 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 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 SUMMARY CHART CITIZENS STATE I COMMISSIONS LEGISLATURE I AND BOARDS I I I I I I I I I I I I I I I I I i I I I I I I I COUNTY COUNTY COUNTY COUNTY COUNTY COUNTY COUNTY ASSESSOR CLERK CORONER COMMISSIONERS SHERIFF SURVEYOR TREASURER (Public Trustee) OFFICE STAFF I I COUNTY TRANSPORTATION ATTORNEY AUTHORITY I COUNTY ADMINISTRATOR . 3 OFFICES MANAGED BY COUNTY ADMINISTRATOR COUNTY ADMINISTRATOR I OFFICE STAFF I I ASSISTANT ADMINISTRATOR I .GENERAL SERVICES — EXTENSION WEED & PEST I ANIMAL CONTROL EVENT MANAGEMENT — HEALTH & HUMAN SERVICES SOCLAL SERVICES' PUBLIC HEALTH — FINANCE BUDGET ACCOUNTING PURCHASING DEBT SERVICE . rims FUND TRANSFERS COMMUNITY SERVICES — i FACILITIES MANAGEMENT — I INFORMATION SYSTEMS — — HUMAN RESOURCES ENGINEERING COMMUNITY DEVELOPMENT PLANNING &ZONING BUILDING INSPECTION ENVIRONMENTAL HEALTH — AIRPORT I —PUBLIC WORKS ROAD & BRIDGE' MOTOR POOL LANDFILL I HOUSING NOTE: ASTERISK (*) INDICATES THAT THE BOCC MUST APPROVE DIRECTOR APPOINTMENTS LA Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Central Services Department Treasurer Attorney Administrative Finance Purchasing Information Technology Human Resources Facility Management Building Usage Equipment Usage Retirement Property Insurance Auditing /Special Services Total Total Expenditures Additions Deductions Note 461,781 521,091 194,770 632,475 68,191 1,099,617 261,178 1,675,958 438,692 500,247 165,555 556,578 61,372 989,655 242,896 1,656,468 1 2 3 4 5 6 7 8 9 10 11 12 300 6,210 8,269 204,974 33,680 4,915,061 253,433 4,611,463 Indirect Rate Computation: Total Net Allowable Costs Total Salaries and Fringe Benefits 557,031 18,017,989 Net Allowable Costs 23,089 20,844 29,215 75,897 6,819 109,962 18,282 19,490 300 6,210 8,269 204,974 33,680 557,031 3.092 % M Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Total Department Department Salaries Expenditures and Fringe Departments (Memo Only) Benefits Assessor 1,303,807 1,160,860 Clerk & Recorders - Operations& Elect 1,001,689 871,690 Commissioners 510,068 256,484 Board of Equalization 28,531 23,546 District Attorney 784,387 0 Grants & Contributions 85,963 0 Central Services/Transfers 247,764 38,200 Public Works 123,986 111,613 Public Communications 224,275 107,725 Sheriff - all Departments 6,200,829 4,411,554 Emergency Medical 18,512 0 Public Trusteefrreasurers Commissions 443,557 83,501 Coroner 68,029 16,211 Surveyor 16,011 16,011 GIS 423,636 172,365 General Administration 294,501 192,336 Nursing Services 582,060 408,782 WIC Program 85,594 83,476 Healthy Babies Grant 46,397 44,397 Senior Services 198,063 146,986 RSVP 89,418 49,473 Early Headstart 337,942 232,120 Spirit of Eagle Administration 50,067 37,822 Extension 104,860 52,651 Weed and Pest Control 101,891 56,592 County Fair /Fair Benefit 341,282 85,667 Animal Control /EV & RFV Animal Shelters 589,528 438,235 Human Resources - Employee Benefits 180,010 57,014 Central Training 35,697 0 Employee Events 33,311 33,311 Engineering 723,265 522,525 Planning and Zoning 780,296 642,487 Building Inspection 861,919 763,088 Environmental Health 428,748 392,839 Housing 151,845 142,627 Road and Bridge Fund 5,739,034 1,404,586 Social Services Fund 1,428,275 1,029,160 Wrap Fund 25,307 0 Retirement Fund 663,824 642,692 Insurance Reserve Fund 304,625 0 Capital Improvements Fund 4,807,983 0 Sales Tax Eagle Valley Transportation 5,341,321 1,602,994 Sales Tax Eagle Valley Trails 372,023 34,404 Sales Tax Roaring Fork Valley - Transp. 261,721 0 Sales Tax Roaring Fork Valley - Trails 47,808 0 Transportaion Vehicle Replacement 616,256 0 Airport Fund 4,445,267 781,049 Conservation Trust Fund 207,500 0 Microwave Maintenance Fund 71,820 0 Contingent Fund 0 0 General Obligation Bond Fund 784,835 0 Joint Maint. Center Debt Service Fund 1,305,283 0 Justice Center Revenue Bond Fund 715,410 0 Capital Expenditure Fund 375,848 0 Construction Fund 91,557 0 Housing Fund 332,380 0 Landfill Fund 2,754,641 384,069 Motor Pool Fund 2,969,394 486,847 Health Insurance Fund 3,264,930 0 Enhanced E911 Fund 419,848 0 Total 54,844,628 18,017,989 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Note 1 The Treasurer's Department performs various services related to the Banking function for all departments. The amount of time involved for 2001 is estimated to be approximately 5% based on total Treasurers transactions. Note 2 The Attorney's Department performs various legal services for all county Departments. The amount of time involved for 2001 is estimated to be approximately 4% based on number of contracts and legal issues reviewed. Note 3 The County Administrative Department performs various services related to the Management function for all departments. The amount of time involved for 2001 is estimated to be approximately 15% based on departments directly managed by the County Administrator. Note 4 The Finance Department performs various services related to the Budgeting and Accounting functions for all departments. The amount of time involved for 2001 is estimated to be approximately 12% based on warrants produced, payroll and other accounting functions. Note 5 The Purchasing Department performs various services related to the Purchasing function for all departments. The amount of time involved for 2001 is estimated to be approximately 10% based on Purchase Orders received and special central stores billings. Note 6 The Information Technology Department performs various services related to the Information Technology function for all departments. The amount of time involved for 2001 is estimated to be approximately 10% based on number computers serviceable by Information Technology. Note 7 The Human Resources Department performs various services related to the Personnel function for all departments. The amount of time involved for 2001 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. Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Schedule A: BUILDING USAGE Square Percent of Central Service Department Feet Time Spent Allowable Central Service Department Square Footage Treasurer 2800 5.00% 140 Attorney 1800 4.00% 72 Administration 2453 15.00% 368 Finance 1793 12.00% 215 Purchasing 50 10.00% 5 Information Technology 2641 10.00% 264 Facility Management 3500 10.00% 350 Human Resources 1075 7.00% 75 1,489 Square Foot Central Service Departments 1,489 Square Foot All County Departments 128,045 1.1629% El Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Note 8 Facility Management (see Schedule A) Facility Management Total Expenditure 1,675,958 % of Central Service Space to Total Space 1.1629% 19,490 Note 9 Building Usage (see Schedule A) New Building Costs 645,625 % of Central Service Space to Total Space 1.1629% 7,508 Central Service Building Allocations Years of Amortization 25 Years Total Central Service Departments Building Usage 300 Note 10 Equipment Usage Charge 0 Cost of Percent of Allocable Central Service Department Equipment 6.667% Time Spent Costs Treasurer 30,891 2,060 5.00% 103 Attorney 15,092 1,006 4.00% 40 Administration 17,086 1,139 15.00% 171 Finance 46,415 3,094 12.00% 371 Purchasing 56,145 3,743 10.00% 374 Information Technology 525,007 35,002 10.00% 3,500 Facility Management 239,803 15,988 10.00% 1,599 Human Resources 11,161 744 7.00% 52 Total 6,210 0 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2001 Note 11 Retirement Charge -A 6% retirement benefit is paid on behalf of the employees the County. Central Service Department Treasurer Attorney Administration Finance Purchasing Information Technology Facility Management Human Resources Total Retirement Percent of Allowable Wages Retirement Time Spent Costs 237,817 14,269 5.00% 713 198,353 11,903 4.00% 476 139,583 8,375 15.00% 1,256 217,433 13,046 12.00% 1,566 0 0 10.00% 0 280,117 16,807 10.00% 1,681 304,067 18,244 10.00% 1,824 179,383 10,763 7.00% 753 8,269 Note 12 Property Insurance Charge Total Property Insurance Paid in 2000 204,974 10