No preview available
HomeMy WebLinkAboutC05-164 Consolidated Cost Allocation Plan cZI..}- - / (# ". 0/ Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2004 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2004 Table of Contents Certification I Plan Narrative 2 County Cost Allocation Plan and Indirect Cost Rate 3 - 9 Eagle County/ Colorado Consolidated Cost Allocation Plan Year Ended December 31/ 2004 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/ 2004 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 EAGLE COUNTY/ COLORADO ATTEST: May .f-2:;- 2005 1 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2004 Plan Narrative The Eagle County Consolidated Cost Allocation Plan includes the allowable costs of services provided to grantee and central service departments. It lS 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 benefiting the grantee department were allocated in the plan. All amounts are rounded to the nearest dollar and percentages to the nearest thousandth. 2 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31,2004 Central Services Department Net Total Allowable Expenditures Additions Deductions Note Costs Treasurer 615,121 584,365 1 30,756 Attorney 655,259 629,049 2 26,210 Administrative 261,536 222,306 3 39,230 Finance 565,666 497,786 4 67,880 Purchasing/Central Services 209,389 188,450 5 20,939 Human Resources 278,746 259,234 6 19,512 Facility Management 1,883,599 1,695,239 7 188,360 Information Technology 1,239,091 1,115,182 8 123,909 Building Usage 276 9 276 Equipment Usage 17,512 10 17,512 Retirement 11,024 11 11,024 Property Insurance 137,814 12 137,814 Auditing/Special Services 29,608 29,608 Total 5,708,407 196,234 5,191 ,611 713,030 Indirect Rate Computation: Total Net Allowable Costs 713,030 = = 2.928% Total Salaries and 24,348,941 Fringe Benefits 3 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2004 Total Department Department Salaries Expenditures and Fringe Departments (Memo Only) Benefits Assessor 1,472,970 1,318,285 Clerk & Recorders - Operations& Elect 1,302,850 1,061,606 Commissioners 612,940 277,669 Board of Equalization 2,740 1,086 District Attorney 1,048,568 0 Grants & Contributions 258,873 0 Sheriff - all Departments 7,513,405 5,718,829 Emergency Management 183,893 87,201 Hazardous Materials 2,885 0 Emergency Medical 8,260 0 Public TrusteelTreasurers Commissions 613,257 175,606 Coroner 100,337 53,771 Surveyor 19,118 19,118 Public Communications 189,738 88,029 GIS 362,675 209,494 General Administration 278,020 177,914 Nursing Services 641,813 473,106 WIC Program 149,301 147,634 Healthy Babies Grant 70,886 67,707 Senior Services 204,033 163,958 RSVP 103,697 48,192 Earty Headstart 465,104 339,892 Spirit of Eagle Administration 61,996 53,700 Extension 146,557 57,675 Weed and Pest Control 86,698 42,993 County Fair/Fair Benefit 342,268 77,977 Animal Control/EV & RFV Animal Shellers 506,478 395,580 Interfund Transfers 1,025,046 0 Human Resources - Employee Benefits 103,310 40,180 Central Training 2,025 0 Employee Events 31,688 31,688 Engineering 668,754 618,983 Planning and Zoning 860,270 733,482 Building Inspection 833,288 780,568 Environmental Health 617,147 423,336 Housing 549,307 535,017 Road and Bridge Fund 5,539,897 1,799,560 Social Services Fund 1,729,680 1,295,320 Wrap Fund 4,443 0 Retirement Fund 1,378,270 1,378,270 Insurance Reserve Fund 703,613 0 Offsite Road Improvement Fund 201,976 0 Capital Improvements Fund 5,499,418 0 Sales Tax Eagle Valley Transportation 5,662,230 3,456,396 Sales Tax Eagle Valley Trails 1,540,858 37,098 Sales Tax Roaring Fork Valley - Transp. 297,599 0 Sales Tax Roaring Fork Valley - Trails 33,638 0 Transportaion Vehicle Replacement 302,565 0 Airport Fund 8,938,042 1,103,293 Conservation Trust Fund 250,000 0 Microwave Maintenance Fund 339,318 0 General Obligation Bond Fund 861,750 0 Joint Main!. Center Debt Service Fund 1,297,582 0 Capital Expenditure Fund 146,854 0 Construction Fund 780,000 0 Housing Fund 299,682 0 Hazardous Material Fund 73,380 0 Open Space Fund 2,139,760 0 Landfill Fund 2,788,751 460,293 Motor Pool Fund 3,609,949 598,435 Health Insurance Fund 5,570,617 0 Enhanced E911 Fund 581,522 0 Total 72,011,589 24,348,941 4 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2004 Note 1 The Treasurer's Department performs various services related to the Banking function for all departments. The amount of time involved for 2004 is estimated to be approximately 5% based on total Treasurers transactions. Note 2 The Attomey's Department performs various legal services for all county Departments, The amount of time involved for 2004 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 2004 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 2004 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 2004 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 2004 is estimated to be approximately 7% based on the number of employees. Note 7 The Facilities Management Department performs various services related to the Building function for all departments. The amount of time involved for 2004 is estimated to be approximately 10% based on the services provided. Note 8 The Information Technology Department performs various services related to the Information Technology function for all departments. The amount of time involved for 2004 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. 5 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2004 Schedule A : BUILDING USAGE Allowable Central Square Percent of Service Department Central Service Department Feet Time Spent Square Footage Treasurer 2,550 5,00% 128 Attorney 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% 6 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31,2004 Note 8 Facility Management (see Schedule A) Facility Management Total Expenditure 1,883,599 % of Central Service Space to Total Space 1.3017% 24,519 Note 9 Building Usage (see Schedule A) New Building Costs 635,947 % of Central Service Space to Total Space 1.3017% 8,278 Central Service Building Allocations Years of Amortization 30 Years Total Central Service Departments Building Usage 276 Note 10 Equipment Usage Charge Cost of Percent of Allocable Central Service Department Equipment 6.667% Time Spent Costs Treasurer 38,684 2,579 5.00% 129 Attorney 8,486 566 4.00% 23 Administration 11 ,795 786 15.00% 118 Finance 17,076 1,138 12.00% 137 Purchasing 0 0 10.00% 0 Information Technology 2,347,969 156,539 10.00% 15,654 Facility Management 217,649 14,511 10.00% 1,451 Human Resources 0 0 7.00% 0 Total 17,512 7 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31,2004 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 342,367 20,542 5.00% 1,027 Attorney 414,317 24,859 4.00% 994 Administration 179,717 10,783 15,00% 1,617 Finance 321,283 19,277 12.00% 2,313 Purchasing/Central Services 16,267 976 10.00% 98 Information Technology 291,317 17.4 79 10.00% 1,748 Facility Management 409,600 24,576 10.00% 2,458 Human Resources 183,083 10,985 7.00% 769 Total 11,024 Note 12 Property Insurance Charge Total Property Insurance Paid in 2004 137,814 8 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: 2004 2003 2002 2001 2000 Net Allowable Costs: $713,030 $532,780 $592,049 $557,031 $706,088 Indirect Rate: 2.928% 2.82% 2.874% 4.897% 4.973% 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 2002 and may be still be adjusted in 2004. 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 from 2001. 9