The URL can be used to link to this page

Home My WebLink AboutC97-229 Eagle County Consolidated Cost Allocation PlanCV72294 � Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 1996 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, 1996 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, 1996 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. Chaff/ man of Board of COUNTY, COLORADO ioners f spacc �toiu►d° j ; ATTEST: 45 TTEST:4C/ C�rkto e Board August o7j), , 1997 I Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 1996 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. EAGLE COUNTY GOVERNMENT ORGANIZATION CHART SUMMARY CHART CITIZENS STATE LEGISLATURE I I i I I I I COMMISSIONS AND BOARDS 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 I----- OFFICE STAFF I I I I .I j I COUNTY COUNTY ATTORNEY ADMINISTRATOR 3 EAGLE COUNTY GOVERNMENT ORGANXZATXON CHART OFFICES MANAGED BY COUNTY ADMINISTRATOR COUNTY ADMINISTRATOR I I-- OFFICE STAFF I I ASSISTANT ADMINISTRATOR GENERAL SERVICES — EXTENSION FAIR WEED 3 PEST ANIMAL CONTROL — • EMERGENCY MANAGEMENT — COMMUNITY SERVICES — BUILDINGS & GROUNDS — INFORMATION SYSTEMS — HEALTH & HUMAN SERVICES SOCIAL SERVICES' PUBLIC HEALTH FINANCE BUDGET ACCOUNTING PURCHASING DEBT SERVICE LID's FUND TRANSFERS — HUMAN RESOURCES — ENGINEERING COMMUNITY DEVELOPMENT PLANNING a ZONING BUILDING INSPECTION ENVIRONMENTAL HEALTH HOUSING 0!9;1"i1Tc4>i PUBLIC WORKS RdAD 3 BRIDGE • MOTOR POOL LANDFILL NOTE ASTERISK (7 INDICATES THAT THE BOCC MUST APPROVE DIRECTOR APPOINTMENTS 4 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 1996 Central Services Department Treasurer Administrative Finance Purchasing Data Processing Human Resources Building & Grounds Building Usage Equipment Usage Retirement Property Insurance Auditing/Special Services Total Indirect Rate Computation: Total Net Allowable Costs Total Salaries and Fringe Benefits Net Total Allowable Expenditures Additions Deductions Note Costs 5 308,432 293,010 273,769 232,704 288,833 268,615 130,260 117,234 342,220 307,998 206,077 191,652 1,260,846 1,243,410 3,442 6,540 4,223 64,618 34,745 2,810,437 113,568 2,654,623 1 2 3 4 5 6 7 8 9 10 11 15,422 41,065 20,218 13,026 34,222 14,425 17,436 3,442 6,540 4,223 64,618 34,745 269,382 269,382 2.725% 9,883,888 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 1996 Total Department Department Salaries Expenditures and Fringe Departments (Memo Only) Benefits Assessor 876,568 786,820 Clerk & Recorders - Operations 505,431 453,498 Clerk & Recorders - Elections 76,847 55,611 Commissioners 327,021 188,597 Board of Equalization 10,718 10,441 Public Communications 123,008 80,822 District Attorney 467,866 0 Grants & Contributions 392,924 0 Sheriff 2,430,625 1,817,332 Sheriff - Grant Fund 63,640 37,945 Sheriff - Traffic Grant 72,469 0 Sheriff - COPS Grant 31,737 31,737 Sheriff - Detentions 1,103,706 914,180 Emergency Medical 84,233 0 Public Trustee 53,399 49,140 Treasurers Commissions 214,521 0 Coroner 35,757 27 Surveyor 5,434 5,434 Attorney 399,682 319,001 Nursing Services 336,523 300,917 Senior Services 71,197 50,494 WIC Program 46,956 44 807 Community Service Block Grant 20,176 17,673 Title III - Homemaker 8,535 7,773 Healthy Babies Grant 34,157 32,066 Immunization 23,483 23,187 Home Health 10,859 8,750 Prenatal 63,234 12,757 EPSDT 8,918 8,816 Senior Center 1,009 0 Human Services Grants 72,367 0 Veterans 2,013 1,490 Extension 106,976 72,317 Weed and Pest Control 109,390 69,900 County Fair 147,493 43,396 Fair Benefit 20,000 0 Animal Control 392,053 234,641 Emergency Management 22,642 20,931 DUI/Community Service Coordinator 51,632 48,793 Human Resources - Employee Benefits 134,380 0 Engineering 612,184 324,717 Planning and Zoning 495,969 381,781 Building Inspection 458,785 397.072 Environmental Health 181,910 166,066 Housing 58,399 52,668 Road and Bridge Fund 4,487,611 981,262 Social Services Fund 1,610,792 657,527 Retirement Fund 416,092 416,092 Insurance Reserve Fund 334,833 0 Offsite Road Improvement Fund 87,908 0 Sales Tax Improvements Fund 3,611,823 0 Sales Tax Eagle Valley Transportation 1,926,059 20,818 Airport Fund 3,199,970 250,802 Airport PFC Revenue Fund 269,235 0 Conservation Trust Fund 61,502 0 Contingent Fund 30 0 General Obligation Bond Fund 681,518 0 Justice Center Revenue Bond Fund 719,800 0 Local Improvement Districts Fund 48,075 0 Capital Expenditure Fund 495,463 0 Landfill Fund 913,088 227,456 Motor Pool Fund 1,379,359 258,334 Health Insurance Fund 1,594,958 0 Enhanced E911 Fund 62.438 0 Total 32,667,380 9,883,888 Eagle County, Colorado Consolidated Cost Allocation Plan Year Ended December 31, 1996 Note 1 The Treasurer's Department performs various services related to the Banking function for all departments. The amount of time involved for 1996 is estimated to be approximately 5% based on total Treasurers transactions. Note 2 The County Administrative Department performs various services related to the Management function for all departments. The amount of time involved for 1996 is estimated to be approximately 15% based on departments directly managed by the County Administrator. Note 3 The Finance Department performs various services related to the Budgeting and Accounting functions for all departments. The amount of time involved for 1996 is estimated to be approximately 7% based on number of account numbers, budget amounts and warrants produced. Note 4 The Purchasing Department performs various services related to the Purchasing function for all departments. The amount of time involved for 1996 is estimated to be approximately 10% based on Purchase Orders received and special central stores billings. Note 5 The Data Processing Department performs various services related to the Data Processing function for all departments. The amount of time involved for 1996 is estimated to be approximately 10% based on number computers serviceable by Data Processing. Note 6 The Human Resources Department performs various services related to the Personnel function for all departments. The amount of time involved for 1996 is estimated to be approximately 7% based on the number of employees. * Percents are estimated time devoted directly to Social Services by the Central Services Departments. 7 Eagle County, Colorado r -isolidated Cost Allocation Plan ar Ended December 31, 1996 Schedule A: BUILDING USAGE Square Central Service Department Feet Allowable Central Percent of Service Department Time Spent Square Footage Treasurer 2,141 5.00% 107 Administration 1,161 15.00% 174 Finance 898 7.00% 63 Purchasing 50 10.00% 5 Data Processing 605 10.00% 61 Building and Grounds 1,729 10.00% 173 Human Resources 1,075 7.00% 75 658 Square Foot Central Service Departments 658 Square Foot All County Departments 47,580 1.3829% D Eagle County, Colorado onsoliidated Cost Allocation Plan fear Ended December 31, 1996 Note 7 Building and Grounds (see Schedule A) Building and Grounds Total Expenditure 1,260,846 % of Central Service Space to Total Space 1.3829% 17,436 Note 8 Building Usage (see Schedule A) New Building Costs 6,221,540 % of Central Service Space to Total Space 1.3829% 86,038 Central Service Building Allocations Years of Amortization 25 Years Total Central Service Departments Building Usage 3,442 Note 9 Equipment Usage Charge J Allocable Costs 234 833 139 497 2,008 2,629 200 6,540 Cost of Percent of Central Service Department Equipment 6_667° Time Spent Treasurer 70,278 4,685 5.00% Administration 83,308 5,554 15.00% Finance 29,851 1,990 7.00% Purchasing 74,469 4,965 10.00% Data Processing 301,236 20,083 10.00% Building and Grounds 394,292 26,287 10.00% Human Resources 42,951 2,864 7.00% Total J Allocable Costs 234 833 139 497 2,008 2,629 200 6,540 Eagle County, Colorado C�-solidated Cost Allocation Plan it Ended December 31, 1996 Note 10 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 157,883 9,473 5.00% 474 Administration 2,800 168 15.00% 25 Finance 202,733 12,164 7.00% 851 Purchasing 30,450 1,827 10.00% 183 Data Processing 159,717 9,583 10.00% 958 Building and Grounds 252,433 15,146 10.00% 1,515 Human Resources 51,633 3,098 7.00% 217 Total 4,223 Note 11 Property Insurance Charge Total Property Insurance Paid in 1996 64,618 10