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HomeMy WebLinkAboutC08-193Eagle County, Colorado Consolidated Cost Allocation Plan and Indirect Cost Rate December 31, 2007 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31~, 2007 Table of Contents Certification Plan Narrative 1 2 County Cost Allocation Plan and Indirect Cost Rate 3 - 8 i Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2007 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, 2007 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 C mmissioners EAGLE COUNTY, COLORADO ATTEST ~i~'. June y~ 2008 1 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2007 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, 2007 Central Services Department Net Total Allowable Expenditures Additions Deductions Note Costs ~- Treasurer Attorney Administrative Finance Purchasing/Central Services Human Resources Facility Management Information Technology Building Usage Equipment Usage Retirement Property Insurance Auditing/Special Services Total 606,275 1,040,286 349,322 838,892 271,327 452,238 2,668,238 2,182,665 575,961 998,675 296,924 713,058 230,628 316,567 2,134,590 1,811,612 381 46,742 26,761 214,645 199,507 8,409,243 488.036 7,078,015 Indirect Rate Computation: Total Net Allowable Costs Total Salaries and Fringe Benefits 1,819,264 31,860,176 1 2 3 4 5 6 7 8 9 10 11 12 30,314 41,611 52, 398 125,834 40,699 135,671 533,648 371,053 381 46,742 26,761 214,645 199,507 1,819,264 5.710% 3 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2007 Total - Department Department Salaries Expenditures and Fringe Departments (Memo Only) Benefits Assessor 1,649,371 1,429,339 Clerk & Recorders - Operations& Elect 1,461,900 1,325,607 Commissioners 1,279,900 333,603 Board of Equalization 34,891 4,622 District Attorney 1,183,516 0 Sheriff -all Departments 10,587,068 7,842,857 Emergency Management 123,708 99,871 Emergency Medical 6,709 0 Public TrusteelTreasurers Commissions 719,527 185,347 Coroner 142,076 70,694 Surveyor 26,189 26,189 Public Communications 812,479 406,525 GIS 179,954 162,652 General Administration 595,153 284,460 Nursing Services 1,606,888 1,183,112 WIC Program 0 0 Healthy Babies Grant 174,045 155,150 Senior Services 525,135 401,375 RSVP 110,858 60,836 Early Headstart 524,967 442,543 Spirit of Eagle Administration 72,861 57,671 Extension 174,012 65,118 Weed and Pest Control 131,718 55,790 County Fair 479,297 79,677 Animal Control 636,400 512,721 Interfund Transfers 953,142 0 Human Resources -Employee Benefits 384,983 235,687 Central Training 188,740 0 Employee Events 94,508 86,988 Engineering 841,749 713,807 Planning and Zoning 1,718,141 1,023,260 Building Inspection 1,014,862 908,102 Environmental Health 516,219 432,923 Housing 710,334 672,600 Road and Bridge Fund 8,265,477 2,353,753 Early Childhood Fund 291,396 93,046 Social Services Fund 2,967,557 2,336,122 Wrap Fund 13,259 0 Insurance Reserve Fund 127,439 0 Offsite Road Improvement Fund 221,443 0 Capital Improvements Fund 2,769,322 0 Sales Tax Eagle Valley Transportation 7,675,838 4,536,961 Sales Tax Eagle Valley Trails 1,290,281 48,074 Sales Tax Roaring Fork Valley - Transp. 355,221 0 Sales Tax Roaring Fork Valley -Trails 39,469 0 Transportation Vehicle Replacement 2,111,388 0 Airport Fund 9,658,287 1,646,849 Conservation Trust Fund 140,000 0 Microwave Maintenance Fund 912,004 0 Contingent Fund 41 General Obligation Bond Fund 15,601 0 Joint Maint. Center Debt Service Fund 1,261,135 0 Construction Fund 17,266 0 Housing Fund 780,844 28,785 Hazardous Material Fund 60,993 0 Open Space Fund 5,021,675 0 Landfill Fund 2,962,860 716,400 Motor Pool Fund 4,560,550 841,060 Health Insurance Fund 7,159,290 0 Enhanced E911 Fund 847,184 0 Total 89,187,120 31,860,176 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2007 Note 1 The Treasurer's Department performs various services related to the Banking function for all departments. The amount of time involved for 2007 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 2007 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 2007 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 of time involved for 2007 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 2007 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 amount of time involved for 2007 is estimated to be approximately 30% 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 2007 is estimated to be approximately 20% 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 2007 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, 2007 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 2,000 4.00% 80 Administration 2,400 15.00% 360 Finance 1,425 15.00% 214 Purchasing 180 15.00% 27 Information Technology 2,045 17.00% 348 Facility Management 2,267 20.00% 453 Human Resources 1,075 30.00% 323 1,933 Square Foot Central Service Departments Square Foot All County Departments 1,933 111,763 1.7296% 6 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2007 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 2,668,238 1.7296% 46,150 660,339 1.7296% 11,421 30 Years Total Central Service Departments Building Usage Note 10 Equipment Usage Charge Central Service Department Treasurer Attorney Administration Finance Purchasing Information Technology Facility Management Human Resources Total Cost of Equipment 23,684 8,486 0 699,608 0 3,246,245 213,843 0 381 Percent of Allocable 6.667% Time Spent Costs 1,579 5.00% 79 566 4.00% 23 0 15.00% 0 46,643 15.00% 6,996 0 15.00% 0 216,427 17.00% 36,793 14,257 20.00% 2,851 0 30.00% 0 46,742 7 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 2007 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/Central Services Information Technology Facility Management Human Resources Total Note 12 Property Insurance Charge Total Property Insurance Paid in 2007 Retirement Percent of Allowable Wages Retirement Time Spent Costs 332,346 20,105 5.00% 1,005 535,919 31,664 4.00% 1,267 246,636 14,243 15.00% 2,136 392,398 23,388 15.00% 3,508 22,798 1,337 15.00% 201 576,356 34,121 17.00% 5,801 677,040 40,052 20.00% 8,010 264,885 16,111 30.00% 4,833 26,761 214,645 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: Net Allowable Costs Indirect Rate: 2007 2006 2005 2004 2003 $1,819,264 $1,075,463 $1,171,443 $713,030 $532,780 5.71 % 3,874% 4.83% 2.928% 2.82% 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 2002's indirect costs in 2005 and may be still be adjusted in 2007. 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.