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Home My WebLink AboutC04-198 Consolidated Cost Allocation Plan and Indirect Cost Rate .: Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2003 ) ~ (! 0 Lf - 11''8" ~ ~o Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2003 Table of Contents Certification Plan Narrative Organization Chart County Cost Allocation Plan and Indirect Cost Rate I ....,...,' 1 2 3 - 4 5 - 10 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2003 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, 2003 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~SSioners EAGLE COUNTY, COLORADO ATTEST: Clerk June~ 2003 1 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2003 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. , J --- 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 provided to functions responsible assisted programs and grants. costs of central for accomplishing services federally Only the costs of those central services which could be identified as benefiting the grantee department were allocated in the plan. All amounts are rounded to the nearest dollar and percentages to the nearest thousandth. 2 . ' ,.,,) I I COUNTY ASSESSOR STATE LEGISLATURE I I I I I I I I I COUNTY CLERK I I COUNTY ATTORNEY SUMMARY CHART I I COUNTY CORONER CITIZENS I I I I I I I I I I I I I I I I COUNTY COMMISSIONERS , I I I I I I I I I I r TRANSPORTATION AUTHORllY 3 I I COUNTY SHERIFF OFFICE STAFF COMMISSIONS AND BOARDS I I I I I I I I COUNTY COUNTY SURVEYOR. TREASURER. (public Trustee) I I COUNTY ADMINISTRATOR OFFICES MANAGED BY COUNTY ADMINISTRATOR County Administrator - Office Staff - Assistant Administrator - Assistant Administrator - Health & Human Services Social Services. Public Health - Public Works - Public Information Road & Bridge. - Extension Motor Poot - Information Technology Landfill - Animal Control Weed & Pest Fair & Rodeo .,,*' ..""J - Engineering - Facilities Management -GIS - 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, 2003 ;tral Services Department Net Total Allowable Expenditures Additions Deductions .t!2!!. Costs Treasurer 569,175 540,716 1 28,459 Attomey 761,162 730,716 2 30,446 Administrative 283,855 241,2n 3 42,578 Finance 568,529 500,306 4 68,223 Purchasing/Central Services 215,259 193,733 5 21,526 Human Resources 271,702 252,683 6 19,019 Facility Management 2,047,429 2,023,931 7 23,498 Information Technology 1,305,507 1,174,956 8 130,551 Building Usage 1,908 9 1,908 Equipment Usage 12,267 10 12,267 Pqtirement 10,275 11 10,275 ) 113,363 12 113,363 ~pertylnsurance Auditing/Special Services 30,667 30,667 Total 6,022.618 168.480 5.658.318 532,780 Indired Rate Computation: Total Net Allowable Costs 532,780 = = 2.282% Total Salaries and Fringe Benefits 23,350,202 5 ) -" Departments Assessor C~m&R~roe~-~tio~Eled Commission~ Board of Equalization District Attorney Grants & Contributions Sheriff - all Departments Emergency Medical Public TrusteelTreasure~ Commissions Coroner Surveyor Public Woms Public Communications GIS General Administration Nu~ing Services W1C Program Healthy Babies Grant Senior ServIces RSVP Early Headstart Spirit of Eagle Administration Extension Weed and Pest Control County FalrlFair Benefit Animal ControIlEV & RFV Animal Shelte~ Interfund Transfers Human Resources - Employee Benefits Central Training Employee Events Engineering Planning and Zoning Building Inspection Environmental Health Housing Road and Bridge Fund Social ServIces Fund Wrap Fund Insurance Reserve Fund Offslte Road Improvement Fund Capital Improvements Fund Sales Tax Eagle Valley Transportation Sales Tax Eagle Vailey T~i1s . Sales Tax Roaring Fom Valley - Transp. Sales Tax Roaring Fork Valley - Trails Transportaion Vehicle Replacement Airport Fund Conservation Trust Fund Microwave Maintenance Fund General Obligation Bond Fund Joint Mainl Center Debt Service Fund Justice Center Revenua Bond Fund Capital Expenditure Fund Construction Fund Housing Fund Hazaroous Material Fund Landfill Fund Motor Pool Fund Health Insurance Fund Enhanced E911 Fund Total Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2003 Total Department Expenditures (Memo Only) 1,569,709 1,210,511 585,813 19,795 1,059,024 150,814 7,694,860 12,305 632,439 81,365 19,793 87,779 285,041 363,518 253,301 735,961 146,141 70,203 209,205 93,168 422,456 52,402 127,803 185,245 351,311 550,939 2,239,623 103,448 26,076 34,843 775,745 855,556 859,150 506,941 533,322 6,156,931 1,715,509 10,464 175,407 68,554 6,963,266 6,266,107 924,164 256,764 28,532 302,943 5,753,608 100,000 283,905 833,500 1,294,483 468 458,391 397,383 330,024 27,197 2,738,930 3,487,734 5,588,627 869,503 67,937,999 6 Department Salaries and Fringe Benefits 1,428,787 1,055,727 319,625 12,807 o o 5,789,023 o 181,027 42,499 19,793 85,837 146,813 219,421 181,642 507,806 145,572 68,182 167,386 49,727 335,322 45,411 63,656 131,375 83,635 431,962 o 52,502 o 34,843 591,660 769,777 797,906 444,416 523,603 1,744,196 1,346,058 o o o 3,325,742 36,679 o o o 1,079,166 o o o o o o o o 474,377 616,242 o o 23,350,202 Note] Note 2 Note 3 Note 4 'I ..,.., Note 5 Note 6 Note 8 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31,2003 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. 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. 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. 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. 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. 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. The Information Technology Department performs various services related to the Information Technology function for all departments. The amount oftime 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 ~i:Igle ,",uumy, ,",oloralJO Consolidated Cost Allocation Plan Year Ended December 31, 2003 Schedule A : BUILDING USAGE Central Service Department Square Feet Percent of Time Spent Allowable Central Service Department Square Footage -;-reasurer 2,550 5.00% 128 Attomey 1,950 4.00% 78 Administration 2,400 15.00% 360 Finance 1,590 12.00% 191 Purchasing 140 10.00% 14 Information Technology 2,330 10.00% 233 Facility Management 1,900 10.00% 190 Human Resources 1,075 7.00% 75 1,269 ...... ) Square Foot Central Service Departments 1,269 = Square Foot All County Departments 97,488 = 1.3017% 8 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2003 Note 8 Facility Management (see Schedule A) Facility Management Total Expenditure % of Central Service Space to Total Space 2,047,429 1.3017% 26,651 Note 9 Building Usage (see Schedule A) New Building Colts % of Central SeP1ce Space to Total Space 4.397,562 1.3017% 57,243 Central Service Building Allocations Years of Amortization 30 Years Total Central Service Departments Building Usage 1,908 Note 10 Equipment Usage Charge Cost of Percent of Allocable Central Service Department Equipment 6.667% Time Spent Costs .~ Treasurer 10,251 683 5.00% 34 Attorney 8,486 566 4.00% 23 Administration 11,795 786 15.00% 118 Finance 25,296 1,686 12.00% 202 Purchasing 0 0 10.00% 0 Information Technology 1,528,604 101,912 10.00% 10,191 Facility Management 247,082 16,473 10.00% 1,647 Human Resources 11,161 744 7.00% 52 Total 12,267 9 EXECUTIVE SUMMARY CONSOLIDATED COST ALLOCATION PLAN The Consolidated Cost Allocation Plan is required by the State that calculates related support services of Socia I 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: 2003 Net Allowable Costs: $532,780 2002 $592,049 2001 $557,031 2000 $706,088 1999 $665,087 Indirect Rate: 2.282% 2.874% 4.897% 4.973% 4.193% 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 1999's indirect costs in 2001 and may be still be adjusted in 2003. \ "",.,i 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.