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HomeMy WebLinkAboutC06-205 Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2005 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2005 Table of Contents Certification 1 Plan Narrative 2 County Cost Allocation Plan and Indirect Cost Rate 3 - 9 1 e County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2005 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, 2005 lS 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. EAGLE COUNTY, COLORADO ATTEST: June , 2006 1 Eagle County, Colorado Consolidated Cost Allocation plan Year Ended December 31, 2005 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 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 31,2005 Central Services Department Net Total Allowable Expenditures Additions Deductions Note Costs Treasurer 629,295 597,830 1 31 ,465 Attorney 700,272 672,261 2 28,011 Administrative 298,977 254,130 3 44,847 Finance 588,828 500,504 4 88,324 Purchasing/Central Services 211,333 179,633 5 31,700 Human Resources 298,027 253,323 6 44,704 Facility Management 2,023,770 1,720,205 7 303,565 Information Technology 1,540,272 1,278,426 8 261,846 Building Usage 1,020 9 1,020 Equipment Usage 33,395 10 33,395 Retirement 14,739 11 14,739 Property Insurance 264,327 12 264,327 Auditing/Special Services 23,500 23,500 Total 6,290,774 336,981 5,456,312 1 ,171 ,443 Indirect Rate Computation: Total Net Allowable Costs 1,171,443 = = 4.830% Total Salaries and 24,254,631 Fringe Benefits 3 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2005 Total Department Department Salaries Expenditures and Fringe Departments (Memo Only) Benefits Assessor 1,586,688 1.393,644 Clerk & Recorders - Operations& Elect 1.307,365 1.086.108 Commissioners 619,251 285,797 Board of Equalization 10,225 6,643 District Attorney 977,651 0 Grants & Contributions 310,914 0 Sheriff - all Departments 8,111,421 6,132.713 Emergency Management 477,143 88,576 Emergency Medical 10,715 0 Public Trustee/Treasurers Commissions 631,097 175,606 Coroner 100,919 53,771 Surveyor 21,807 19,118 Public Communications 103,791 68,201 GIS 268,539 188,151 General Administration 327,041 186,910 Nursing Services 892.933 613,489 WIC Program 173,239 167,198 Healthy Babies Grant 86,759 85,147 Senior Services 244,706 185,744 RSVP 103.943 53,733 Early Headstart 455,089 396,908 Spirit of Eagle Administration 81,014 67,235 Extension 151,551 58,169 Weed and Pest Control 127,672 49.051 County Fair/Fair Benefit 307,319 77,060 Animal ControllEV & RFV Animal Shelters 556,385 456,677 Interfund Transfers 2,355,000 0 Human Resources - Employee Benefits 140,674 0 Central Training 11,408 0 Employee Events 43,384 43,384 Engineering 668.294 587.736 Planning and Zoning 881 ,457 773,988 Building Inspection 846.957 792,403 Environmental Health 501,904 396,163 Housing 626,498 609,036 Road and Bridge Fund 6,414,040 1,832,237 Social Services Fund 2.234,593 1,474,551 Wrap Fund 2,078 0 Retirement Fund Insurance Reserve Fund 378,786 0 Offsite Road Improvement Fund 26,615 0 Capital Improvements Fund 5,490,373 0 Sales Tax Eagle Valley Transportation 6.083,308 3,520,261 Sales Tax Eagle Valley Trails 131,396 38,341 Sales Tax Roaring Fork Valley - Transp. 282,247 0 Sales Tax Roaring Fork Valley - Trails 31,361 0 Transportaion Vehicle Replacement 643,992 0 Airport Fund 4,498,751 1,149,436 Conservation Trust Fund 80.000 0 Microwave Maintenance Fund 402,448 0 Contingent Fund 270,300 General Obligation Bond Fund 456,750 0 Joint Main!. Center Debt Service Fund 1,268,835 0 Capital Expenditure Fund 245,902 0 Construction Fund 0 0 Housing Fund 29,928 0 Hazardous Material Fund 67,011 0 Open Space Fund 6,183,102 0 Landfill Fund 3,069,476 528,857 Motor Pool Fund 4,599,473 612,589 Health Insurance Fund 5,415,917 0 Enhanced E911 Fund 564,416 0 Total 72,991,850 24,254,631 4 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2005 Note 1 The Treasurer's Department performs various services related to the Banking function for all departments. The amount of time involved for 2005 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 2005 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 2005 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, mail and Accounting functions for all departments. The amount oftime involved for 2005 is estimated to be approximately 15% 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 2005 is estimated to be approximately 15% 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 amonnt of time involved for 2005 is estimated to be approximately 15% 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 oftime involved for 2005 is estimated to be approximately 15% 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 2005 is estimated to be approximately 17% 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 , 2005 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 15.00% 239 Purchasing 140 15.00% 21 Information Technology 2,330 17.00% 396 Facility Management 1,900 15.00% 285 Human Resources 1,075 15.00% 161 1,668 Square Foot Central Service Departments 1,668 = Square Foot All County Departments 111,659 = 1.4938% 6 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31. 2005 Note 8 Facility Management (see Schedule A) Facility Management Total Expenditure 2,023,770 % of Central Service Space to Total Space 1.4938% 30,231 Note 9 Building Usage (see Schedule A) New Building Costs 2,047,515 % of Central Service Space to Total Space 1.4938% 30,586 Central Service Building Allocations Years of Amortization 30 Years Total Central Service Departments Building Usage 1,020 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 0 0 15.00% 0 Finance 17,076 1,138 15.00% 171 Purchasing 0 0 15.00% 0 Information Technology 2,734,728 182,324 17.00% 30,995 Facility Management 207,649 13,844 15.00% 2,077 Human Resources 0 0 15.00% 0 Total 33,395 7 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2005 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 341,233 20,474 5.00% 1,024 Attorney 406,783 24,407 4.00% 976 Administration 200,200 12,012 15.00% 1,802 Finance 332,600 19,956 15.00% 2,993 Purchasing/Central Services 17,000 1,020 15.00% 153 Information Technology 341,783 20,507 17.00% 3,486 Facility Management 352,533 21,152 15.00% 3,173 Human Resources 125,733 7,544 15.00% 1,132 Total 14,739 Note 12 Property Insurance Charge Total Property Insurance Paid in 2005 264,394 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: 2005 2004 2003 2002 2001 Net Allowable Costs: $1,171,443 $713,030 $532,780 $592,049 $557,031 Indirect Rate: 4.83% 2.928% 2.82% 2.874% 4.897% The State reimburses a percentage of these indirect costs. Reimbursement of indirect costs is received 22 months after submittal, due to multiple year comparisons required in the calculation formula. Therefore, Eagle County was reimbursed for 2000's indirect costs in 2003 and may be still be adjusted in 2005. 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. 9