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HomeMy WebLinkAboutC03-139 Consolidated Cost Allocation Plan~ ~~~ 1~3~'~1~~ ~• r ~ Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2002 ,~ • • Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2002 Table of Contents Certification 1 Plan Narrative 2 Organization Chart 3 - 4 County Cost Allocation Plan and Indirect Cost Rate 5 - 10 .} i • • Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2002 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, 2002 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 o f 'Sda~c~-o f EAGLE COUNTY, ATTEST: June ®~ 2003 1 • • Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2002 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 I I 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 I I. COUNTY COUNTY COUNTY COUNTY COUNTY COUNTY COUNTY ASSESSOR CLERK CORONER COMMISSIONERS SHERIFF SURVEYOR' TREASURER I (Public I Trustee) I I_- OFFICE I STAFF I I i I I I I COUNTY TRANSPORTATION COUNTY ATTORNEY AUTHORITY ADMINISTRATOR 3 OFFICES MANAGED BY COUNTY ADMINISTRATOR County Administrator - Office Staff - Assistant ~-Assistant Administrator Administrator - Public Works -Public Information Road & Bridge' Motor Pool -Information Technology Landfill Weed 8 Pest - Engineering - GIS - Health & Human Services Social Services' Public Health - Extension - Animal Control Fair & Rodeo - Facilities Management - Finance - Regional Transportation - Human Resources - Airport - Community Development Planning & Zoning Building Inspection - Environmental Health - Attorney - Housing Note: Asterisk (*) indicates that the BoCC must approve Director appointments 4 ' • Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2002 Central Services Department Net Total Allowable Expenditures Additions Deductions Note Costs Treasurer 496,192 471,382 1 24,810 Attorney 555,020 532,819 2 22,201 Administrative 374,232 318,097 3 56,135 Finance 538,406 473,797 4 64,609 Purchasing 73,200 65,880 5 7,320 Human Resources 234,842 218,403 6 16,439 Facility Management 2,020,641 1,997,143 7 23,498 Information Technology 1,195,854 1,076,269 8 119,585 Building Usage 701 9 701 Equipment Usage 6,139 10 6,139 Retirement 9,638 11 9,638 Property Insurance 204,974 12 204,974 Auditing/Speciaf Services 36,000 36,000 Total 5,488,387 25~ 5,1~~ 59 Indirect Rate Computation: Total Net Allowable Costs Total Salaries and Fringe Benefits 592,049 = 2.874% 20,601,966 5 Eagle County, Colorado Consolidated Cos t Allocation Plan Year Ended December 31, 2002 Total Department Department Salaries Expenditures and Fringe Departments (Memo Only) Benefits Assessor 1,441,825 1,292,316 Clerk & Recorders - Operations& Elect 1,118,800 960,702 Commissioners 461,201 252,707 Board of Equalization 2,674 2,076 District Attorney 864,660 0 Grants & Contributions 210,049 0 Sheriff -all Departments 7,084,535 5,198,743 Emergency Medical 6,850 0 Public TrusteelTreasurers Commissions 541,720 117,234 Coroner 61,063 16,216 Surveyor 13,153 13,153 Public Works 133,986 126,608 Public Communications 175,786 91,903 GIS 233,176 189,961 General Administration 287,730 184,910 Nursing Services 640,206 454,724 WIC Program 105,122 104,117 Healthy Babies Grant 66,005 64,104 Senior Services 184,553 148,659 RSVP 92,414 52,875 Early Headstart 476,011 248,234 Spirit of Eagle Administration 56,315 46,535 Extension 112,887 55,762 Weed and Pest Control 99,703 67,025 County Fair/Fair Benefd 369,271 85,982 Animal ControUEV & RFV Animal Shelters 557,642 460,283 Interfund Transfers 350,000 0 Human Resources -Employee Benefits 84,790 62,070 Central Training 46,067 0 Employee Events 31,870 31,870 Engineering 857,787 571,174 Planning and Zoning 786,273 673,054 Building Inspection 784,689 730,135 Environmental Health 468,683 391,167 Housing 194,854 183,013 Road and Bridge Fund 5,899,522 1,448,236 Social Services Fund 1,682,292 1,150,172 Wrap Fund 49,189 0 Insurance Reserve Fund 193,940 0 Capital Improvements Fund 5,251,662 0 Sales Tax Eagle Valley Transportation 5,539,059 3,055,978 Sales Tax Eagle Valley Trails 506,212 32,630 Sales Tax Roaring Fork Valley - Transp. 306,556 0 Sales Tax Roaring Fork Valley -Trails 61,079 0 Transportaion Vehicle. Replacement 153,492 0 Airport Fund 3,767,397. 1,065,620 Conservation Trust Fund 50,000 0 Microwave Maintenance Fund 378,440 0 Contingent Fund 0 0 General Obligation Bond Fund 810,460 0 Joint Maint. Center Debt Service Fund 1,300,508 0 Justice Center Revenue Bond Fund 360,000 0 Capital Expenditure Fund 119,011 0 Construction Fund 79,448 0 Housing Fund 546,572 0 Landfill Fund 2,603,011 415,811 Motor Pool Fund 5,305,594 556,207 Health Insurance Fund 4,091,360 0 Enhanced E911 Fund 457,074 0 Total 58,514,228 20,601,966 6 • Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2002 Note 1 The Treasurer's Department performs various services related to the Banking function for all departments. The amount of time involved for 2002 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 2002 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 2002 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 2002 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 2002 is estimated to be approximately 10% based on Purchase Orders received and special central stores billings. Note 6 The Human Resources Department performs various services related to the Personnel function for all departments. The amount of time involved for 2002 is estimated to be approximately 7% based on the number of employees. Note 8 The Information Technology Department performs various services related to the Information Technology function for all departments. The amount of time involved for 2002 is estimated to be approximately 10% based on number computers serviceable by Information Technology. * Percents are estimated time devoted directly to Social Services by the Central Services Departments. 7 Eagle County, Colorado solidated Cost Allocation Plan ear Ended December 31, 2002 Schedule A :BUILDING USAGE Square Central Service Department Feet Treasurer Attorney Administration Finance Purchasing Information Technology Facility Management Human Resources 2800 1800 2453 1793 50 2641 3500 1075 Square Foot Central Service Departments Square Foot All County Departments Allowable Central Percent of Service Department Time Spent Square Footage 5.00% 140 4.00% 72 15.00% 368 12.00% 215 10.00% 5 10.00% 264 10.00% 350 7.00% 75 1,489 1,489 128,045 = 1.1629% 8 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2002 Note 8 Facility Management (see Schedule A) Facility Management Total Expenditure of Central Service Space to Total Space Note 9 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 10 Equipment Usage Charge 2,020,641 1.1629% 23,498 1,506,930 1.1629% 17,524 25 Years 701 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°l° .171 Finance 25,296 1,686 12.00% 202 Purchasing 0 0 10.00% 0 Information Technology 599,524 39,970 10.00% 3,997 Facility Management 236,091 15,740 10.00% 1,574 Human Resources 11,161 744 7.00% 52 Total 9 Eagle County, Colorado nsolidated Cost Allocation Plan ear Ended December 31, 2002 Note 11 Retirement Charge - A 6% retirement benefit is paid on behalf of the employees the County. Retirement Percent of Allowable Central Service Department Wages Retirement Time Spent Costs Treasurer 239,333 14,360 5.00% 718 Attorney 198,353 8,467 4.00% 339 Administration 192,683 11,561 15.00% 1,734 Finance 310,617 18,637 12.00°I° 2,236 Purchasing 0 0 10.00% 0 Information Technology 263,417 15,805 10.00% 1,581 Facility Management 409,217 24,553 10.00% 2,455 Human Resources 137,017 8,221 7.00% 575 Total 9,638 Note 12 Property Insurance Charge Total Property Insurance Paid in 2002 204,974 10 ®15'~'RIB~I'~~®l~i ®ri~~na6s to• 1. Contract Book 2 . 3 . ~ ce+n (,~,..t~ . ~f~~ to• 1. Account9ng 2. 3. y~.