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WELD COUNTY , COLORADO
• CONSOLIDATED COST ALLOCATION PLAN
and
INDIRECT COST RATE PROPOSAL
Year Ended December 31 , 1973
r STATE OF COLORADO
ss.
COUNTY OF WELD
FBsd with the Clerk of the 3oard
of County Comm ssioneis
DEC 2 4 1973
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B,- Deputy
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ANDERSON , HUNTER , THOMTE S, KURTZ
CERTIFIED PUBLIC ACCOUNTANTS 730889 V J
G REELEY, COLORADO
BOULDER, COLORADO
FORT COLLINS, COLORADO
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WELD COUNTY , COLORADO
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CONSOLIDATED COST ALLOCATION PLAN
and
INDIRECT COST RATE PROPOSAL
Year Ended December 31 , 1973
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ANDERSON, HUNTER, THOMTE 6 KURTZ
ft CERTIFIED PUBLIC ACCOUNTANTS
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III, .,
Board of County Commissioners
Weld County, Colorado
Gentlemen:
We have assisted Weld County, Colorado in preparing the Consoli-
dated Cost Allocation Plan and Indirect Cost Rate Proposal for the year ended
I December 31 , 1973 . The plans are prepared in accordance with the policies
I , and procedures contained in BOB Circular A-87. The plans are based on the
County's approved budget for 1973 , adjusted where necessary to reflect ap-
proximate actual expenditures.
In developing the Consolidated Cost Allocation Plan, we:
r. . identified central services which directly benefit other
County departments.
• identified cost of each service rendered.
ri
. determined equitable bases for allocating service costs.
. allocated the costs mathematically to grantee and other
Cl departments using bases selected.
In developing the Indirect Cost Rate Proposal, we:
r . adjusted grantee department costs by eliminating capital
expenditures and unallowable costs.
. classified remaining costs as direct or indirect, including those
rallocated by the cost allocation plan from central supportive
services.
. computed the indirect cost rate to federal grant programs by di-
viding allowable indirect costs by total allowable direct costs .
Inasmuch as the budget is an estimate of future expenditures, we cannot
F. and do not express an opinion on the financial information included in or used
in preparation of this report. In our opinion however, the accompanying infor-
mation has been properly compiled on the bas-is described herein.
t: {K;�
r ANDERSON, HUNTER, THOMTE &
L.
December 4, 1973
Greeley, Colorado
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WELD COUNTY , COLORADO
TABLE OF CONTENTS
rCONSOLIDATED COST ALLOCATION PLAN
Page
1 SECTION A
Organization Chart 1
rSECTION B
Certification 2
Plan Narrative 3
Summary of Plan Costs 4
Special Service Allocation
5
rSECTION C
Cost Allocations
County Attorney 6- 8
Finance Department 9-12
Data Processing 13-15
Clerk to the Board 16-18
County Treasurer 19-22
District Attorney 23-25
r Buildings and Grounds 26-29
G: Communications 30-33
Equipment Use Charge 34
n Insurance and Bonds 35
I Retirement Fund Administration 36-35
Central Service Cost Allocation 38
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INDIRECT COST RATE PROPOSAL
rSECTION D
Certification 39
r Proposal Narrative 40
Listing of Federal Grants 41
Indirect Cost Rate Computation 42
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- OFFICE OF BUDGET AND FINANCE
BURTON A.BUSS
141. OF CHIEF ACCOUNTING OFFICER
PHONE(303) 353-2212 EXT. 238
P.O. BOX 758
^ GREELEY,COLORADO 80631
C.
COLORADO
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
Year Ended December 31 , 1973
CERTIFICATION
I hereby certify as the responsible official of Weld County, Colorado
that the information contained in this Consolidated Cost Allocation Plan for the
year ended December 31 , 1973 is correct and was prepared in accordance with
the policies and procedures contained in BOB Circular A-87. 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 indirect costs reflected in
the plan.
Signature
CHIEF ACCOUNTING_,OFFICER
Title
°� ' '-M--f `7__. 1973
Date
_ Page 2
WELD COUNTY COMMISSIONERS
^. HARRY S. ASHLEY
GLENN K. BILLINGS
ROY MOSER
PLAN NARRATIVE
The Weld County Consolidated Cost Allocation Plan includes the allowable
costs of services provided to grantee and central service departments. It is prepared
▪ in accordance with guidelines described in BOB (U.S. Office of Management and Budget)
Circular A-87 and "Guide for Local Government Agencies Establishing Cost Allocation
Plans and Indirect Cost Rates for Grants and Contracts with Department of Health,
▪ Education and Welfare" , OASC 8.
The plan first allocates otherwise allowable charges which were-specifically
▪ incurred and paid for by the grantee department (Department of Social Services) , but
which were not reimbursed as direct program costs by the State Agency (Colorado De-
partment of Social Services) . This category also includes interdepartmental services
.. billed to and paid for by benefiting departments. These allocations are shown in Sche-
dule 1.
_ The plan then allocates allowable costs of central services provided to functions
responsible for accomplishing federally assisted programs and grants. Central service
costs distributed in this plan are:
. County Attorney
. 'Finance Department
. Data Processing
. Clerk to the Board •
. County Treasurer
. District Attorney
. Buildings and Grounds
. Communications
. Equipment Use Charge
r. . Insurance and Bonds
. Retirement Fund Administration
"' The above cost allocations are shown in Schedules 2-12. Each schedule
provides the following information:
., . Service description and cost allocation basis(es)
. The allocation of allowable costs to grantee and central service areas
. The expenses included in the allowable costs plus costs allocated from
other service areas
Only the costs of those central services which could be identified as bene-
fiting the grantee department were allocated in the plan.
In certain situations costs are allocated reciprocally among central service
areas. Thus there are residual amounts which remain to be reallocated at the end.
.. These costs are shown in Schedule 13 which reallocates them to the grantee depart-
ment based on previously established allocation percentages.
.. All amounts are rounded to the nearest ten dollars and percentages to the
nearest one hundredth.
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Page 3
WELD COUNTY , COLORADO
.. CONSOLIDATED COST ALLOCATION PLAN
Summary of Plan Costs
For the Year Ended December 31 , 1973
Department Furnishing Service Departments Receiving Services
or Type of Service from Other Departments
.• Sch. Social Central All
Ref. i Services Service Depts. Other Total
^^ Special Services. (paid or billed) 1
Fringe benefits $ 33,940 $ 192, 740 $ 226,680
Computer service bureau charges 8, 000 8, 000
Building rental 1,920 1 ,920
County attorney fees 18, 500 18, 500
Professional services 7,000 7, 000
Total special services $ 69,360 $ 192,740 $ 262, 100
— Central Services (unbilled)
Departmental services
County Attorney 2 $ 920 $ 22, 160 $ 23, 080
Finance Department 3 3, 110 $ 5,750 51 ,710 60, 570
Data Processing Department 4 370 5,650 32 ,960 38,980
Clerk to the Board 5 570 5, 140 5, 710
County Treasurer 6 5, 790 1 ,940 98,630 106,360
District Attorney 7. 6, 570 160,970 167, 540
Non-departmental services
Buildings and Grounds 8 13,920 213, 500 227,420
Communications 9 4 ,310 29 , 570 33, 880
Equipment use charge 10 8,450 8,450
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Insurance and bonds 11 25,800 25,800
Retirement Fund Admin. 12 2,490 7 , 860 10, 350
., Total central services 19, 250 $ 66,390 $ 622, 500 $ 708 140
Central Service Cost Allocation 13 1 ,310
Grand total $ 89, 920 .
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Exhibit A
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
Special Services Allocation
For the Year Ended December 31 , 1973
Special Service Allocation Department of All other
Areas Basis Social Services Departments Total
Fringe Benefits •
County retirement Est, actual* $ 32,030 $ 101 , 280 $ 133, 310
— Less state's 40%
reimbursement ( 12,810) $ 19, 220 ( 12, 810)
Health insurance Est, actual* 22,600 78,060 100, 660
Less S 10/employee
state reimbursement ( .112_6A) 10, 840 ( 11 , 760)
Life insurance Budget 3, 880 3, 880 13 .400 17, 280
Total $ 33, 940 $ 192 ,740 $ 226, 680
Computer Service Bureau
^• Charges Budget - $ 8, 000 - $ 8, 000
Building Rental Budget 6 ,000 6, 000
Less amount occupied (Floor space)
for Food Stamp program 68% ( a)) ( 4,080)
Allocable to federal pro-
grams 32% 1, 920
County Attorney Fees Est, actual* 18, 500 - 18, 500
Professional Services Actual 7. 000 - 7 . 000
$ 69,360 $ 192 ,740 $ 262, 100
*MOTE: Reflects adjustments for expenditure Social Services Department
experience of following 1973 budgeted Original Estimated
amounts: Budget Adjustment Actual
County retirement $ 41, 070 ($ 9,040) $ 32, 030
Health insurance 26, 550 ( 3 ,950) 22,600
County attorney fees 14,400 4 , 100 18, 500
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Schedule 1
Page 5
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COUNTY ATTORNEY
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COUNTY ATTORNEY
For the Year Ended December 31 , 1973
DESCRIPTION OF SERVICES
n
The County Attorney represents the County before all courts , boards, tri-
bunals and commissions on all matters to which the County is a party or has an
interest. In addition, he furnishes legal advice to the Board of County Commissioners,
other elected officials and department heads for the performance of their official duties;
investigates and settles all claims and liabilities to which the County is a party,
,. drafts all County resolutions and contracts and prepares formal written legal opinions
on matters of concern to the County.
Since the County Attorney provides necessary services for the successful
conduct of federal programs, these costs are deemed allowable .
The allowable costs were allocated to the Social Services Department based
on actual hours billed to the County through August, 1973 and estimated number of
hours to the end of 1973. The costs allocated within this section are additional costs
incurred by the County Attorney but not billed directly to the Social Services Depart-
ment.
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WELD COUNTY , COLORADO
CONSOLIDATED•COST ALLOCATION PLAN
COUNTY ATTORNEY
For the Year Ended December 31 , 1973
ALLOCATION OF COSTS
Time billed Allocated
in hours Percent costs
Department
Social Services 34 4.00 $ 920
Others ' 0�8 96. 00 22 . 160
Total 842 100. 00 $ 23 ,080
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Schedule 2-1
Page 7
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COUNTY ATTORNEY
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total Allowable Allowable
Direct Departmental Costs (NOTE)
Retainer $ 2,400 $ 2,400
Payroll taxes 130 130
Payroll insurance and retirement 90 90
Professional services 20, 070 20,070
Travel and transportation 180 180
Supplies 200 200
Dues, subscriptions and meetings 10 10
Total $ 23, 080 $ 23 ,080
von
NOTE: The original budget of $ 38, 760 has been adjusted downward by $ 15,680
to approximate the actual expenditures for 1973 .
Schedule 2-2
Page 8
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FINANCE DEPARTMENT
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WELD COUNTY , COLORADO
.. CONSOLIDATED COST ALLOCATION PLAN
FINANCE DEPARTMENT
For the Year Ended December 31 . 1973
DESCRIPTION OF SERVICES
.. The Finance Director is the County's chief financial officer. He is responsible
for the accumulation and interpretation of financial data and reports utilized by all
departments in Weld County. In the performance of his duties, he is responsible for
supervising the accounting functions which include budgets, payroll services, accounts
payable, and purchasing. He is , also, responsible for verification of the actual pro-
,,, cessing of social services assistance warrants. In addition, he supervises the EEA
program, communications, printing and supplies and data processing departments.
Costs of some of these functions are incurred for federal programs and there-
fore, are deemed to be allowable while other functions were excluded from the alloca-
tion.
The salaries of the Finance Director and accounting personnel were initially
allocated to the functions described above on the basis of time estimates. These pay-
- roll costs were then allocated to the grantee function and other central service areas
on the following basis:
Budget - time estimates
. Payroll - number of employees
. Accounts payable and purchases - number of vouchers
. Social services, warrants to recipients - time estimates
Page 9
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN.
FINANCE DEPARTMENT
For the Year Ended December 31 , 1973
ALLOCATION OF COSTS
Allocated
Percent Costs
Department 5. 13 $ 3, 110
Social Services
._ Central Services 47 280
County Attorney
Finance Department. 1 .32 800
Data Processing .64 390
County Treasurer 1 . 82 1 , 100
Buildings and Grounds 2. 01 1 , 220
Communications .40 240
District Attorney 2. 84 1 , 720
Total central services 9. 50 5,750
All others 85. 37 51 . 710
Total 100. 00 $ 60, 570
.. Schedule 3-1
Page 10
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
FINANCE DEPARTMENT
For the Year Ended December 31 , 1973
ALLOCATION OF SALARY COSTS
Social Purchasing .,
Service s and
Warrants Accounts
Processing Payroll Payable
Department
Social Services $ 780 $ 1, 240
Central Services
County Attorney 10 $ 160
Finance Department 50 450 "'
Data Processing 50 190
County Treasurer 160 540
Buildings and Grounds
250 570 ^
Communications 10 130
District Attorney 170 950
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Others 5,420 23 , 510 .
Total $ 780 $ 7, 360 $ 26 ,500
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Schedule 3-2
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Total
Salary
�- Budget Other Costs Percent
$ 150 $ 2,170 5. 13
30 200 .47
60 560 1 .32
30 270 .64
70 770 1. 82
30 850 2.01
r'30 170 .40
80 1 ,200 2. 84
4.360 $ 2, 840 36, 130 85.37
$ 4,840 $ 2,840 $ 42f320 100. 00
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Page 11
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
FINANCE DEPARTMENT
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
.. Direct departmental costs (NOTE)
Salaries $ 45,080 $ 2, 760 $ 42,320
.. Payroll taxes 2,200 2,200
Payroll insurance and retirement 3,500 3,500
Professional services 1 ,000 1 ,000
.. Training and conventions 300 300
Travel and transportation 200 200
Supplies 4,200 4,200
Postage 1 ,000 1 ,000
Dues, subscriptions and meetings 200 200
Equipment rent or lease 1 , 250 1 ,250
Total direct department costs 58, 930 2 , 760 56, 170
Equipment use charge--Schedule 10 3 ,830 3,830
Clerk to the Board--Schedule 5-1 570 570
Total $ 63,330. $ 2 , 760 $ 60,570
NOTE: The original budget of $ 45,900 has been adjusted upward by $ 13 , 030 to
approximate the actual expenditures for 1973 . The increase was for salaries
of the chief financial officer and a Road and Bridge Fund accounts payable
clerk.
Schedule 3-3
Page 12
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DATA PROCESSING •
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WELD COUNTY , COLORADO •
CONSOLIDATED COST-ALLOCATION PLAN
DATA PROCESSING
_ For the Year Ended December 31, 1973
DESCRIPTION OF SERVICES
The Data Processing Department personnel keypunch a majority of the data
input from each user department. These services are utilized by the grantee depart-
ment and are therefore determined to be allowable costs.
Encoded data is accumulated and processed by a commercial service bureau.
These costs are paid for directly by the user departments.
The total costs of the Data Processing Department were allocated as follows:
. . Costs were first allocated based on type of function performed and cost
incurred. All salaries incurred were for keypunching and benefited the
grantee department. Professional services were incurred only for accounts
payable and did not directly benefit grantee department. Data processing
was incurred for central service areas and other departments and therefore
•- no direct benefit to grantee department.
. Keypunching--time estimates
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. Payroll processing--actual cost of warrants written and new set-ups
. Accounts payable processing--number of vouchers •
Page 13
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
DATA PROCESSING
For the Year Ended December 31 , 1973
ALLOCATION OF COSTS
Payroll Accounts Total
Keypunching processing payable Amount Percent
▪ Department
Social Services $ 370 - $ 370 .95
.� Central Services
County Attorney - $ 10 $ 160 170 .44
Finance Department 10 20 ,460 490 1 . 26
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.. Data Processing 10 20 200 230 .59
County Treasurer 2,060 70 560 2,690 6. 90
Buildings and Grounds 80 130 590 800 2.05
Communications - 10 130 140 .36
District Attorney 60 90 980 1 , 130 2. 90
Total central services 2, 220 350 3,080 5,650 '14.50
Others 17,020 2,400 13 ,540 32,960 84.55
Total $ 19,610 $ 2, 750 $ 16, 620 $ 38,980 100. 00
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Schedule 4-1
Page 14
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
DATA PROCESSING
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
Direct departmental costs (NOTE)
_ Salaries $ 17, 090 $ 17,090
Payroll taxes 1,000 1 ,000
Payroll insurance and retirement 1,340 1,340
Supplies 650 650
Postage 20 20
Professional services 11 ,930 11 ,930
.. Data processing 3, 900 3 ,900
Equipment rent or lease • 3 ,050 3 ,050
Total $ 38,980 - $ 38,980
NOTE: The original budget of $ 22,000 has been adjusted upward by $ 16,980 to
approximate the actual expenditures for 1973. Since the original budget was
adopted the keypunching operations were transferred from another department
to a central processing department. The salaries and related fringe benefits
were not included in the original budget.
Schedule 4-2
Page 15
PPM
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CLERK TO THE BOARD
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WELD COUNTY , COLORADO
_ CONSOLIDATED COST ALLOCATION PLAN
CLERK TO THE BOARD
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For the Year Ended December 31 , 1973
DESCRIPTION OF SERVICES
The Clerk to the Board (a function of the County Clerk and Recorder) signs
warrants for the various funds maintained by the County. As this function relates to
the Finance Department which provides service to the grantee department, the costs
are determined to be allowable.
The costs are allocated to the Finance Department based on time estimates
rather than number of warrants since all warrants are not signed by personnel of the
Clerk to the Board.
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Page 16
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
CLERK TO THE BOARD
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For the Year Ended December 31, 1973
ALLOCATION OF COSTS
Number of Allocated
hours Percent costs
_ Basis--time estimates--Deputy Clerk
Department
Finance Department 190 10.00 $ 570
Other departments 1 ,73Q 90. 00 5 , 140
Total 1 ,920 100.00 $ 5, 710
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Schedule 5-1
Page 17
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
CLERK TO THE BOARD
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For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
— Direct departmental costs (NOTE)
Salaries $ 23,350 $ 18,310 $ 5,040
Payroll taxes 1,290 990 300
Payroll insurance and retirement 2,040 1 ,670 370
Professional services 800 800
^ Training and conventions 400 400
Travel and transportation 100 100
Supplies 3,650 3,650
Postage 1 , 500 1 ,500
Advertising and legal notices 1 ,000 1 ,000
Dues and subscriptions 140 140
Total $ 34,270 $ 28,560 $ 5,710
NOTE: The Deputy County Clerk who assists the Finance Department in the processing
of warrants through signing has been determined allowable and the $ 5, 710 is
the estimated expenditure based on that salary.
Schedule 5-2
Page 18
MOO
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MEM
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COUNTY TREASURER
P..
.. WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COUNTY TREASURER
For the Year Ended December 31 , 1973
DESCRIPTION OF SERVICES
The County Treasurer is the custodian of, funds for all Weld County funds ,
schools, towns and cities, fire districts, water districts, sanitation districts and
other special taxing districts within Weld County. Included within the Treasurer's
responsibility are funds relating to Federal programs.
Monies received include tax revenues , fees and miscellaneous receipts which
are credited to the appropriate funds.
Disbursements of all County and agency funds are processed through the Weld
County Treasurer's office. These disbursements are charged to the appropriate funds
as they are processed.
The cost of processing these revenues and disbursements benefit all taxing
authorities and programs within Weld County and are therefore determined to be allowable
costs under this plan. All Treasurer's office personnel except the department head
perform these functions. The salary of the department head has been excluded from
these allocations.
a.
Salary costs were initially allocated to the functions described above on the
basis of time estimates, and then allocated to the grantee department and other central
service areas on the following basis:
. Tax receipts--taxes levied
. Warrant processing--number of warrants
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Page 19
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COUNTY TREASURER
For the Year Ended December 31 , 1973
ALLOCATION OF COSTS
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Allocated
Percent costs
Department
Social Services 5.45 $ 5,790
Central Services
County Attorney . 11 120
Finance Department . 14 150
Data Processing .06 60
County Treasurer .37 390
Buildings and Grounds .59 630
Communications . 10 110
District Attorney .45 480
Total central services 1 .82 1 ,940
Others 92. 73 98, 630
Total 100.00 $ 106,360
Schedule 6-1
Page 20
_ WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COUNTY TREASURER
For the Year Ended December 31 , 1973
ALLOCATION OF SALARY COSTS
Warrant Total .
processing Receipts Amount Percent
Department
Social Services $ 1 ,470 $ 2, 040 $ 3,510 5.45
Central Services
County Attorney - 70 70 . 11
Finance Department •
F10 80 90 . 14
Data processing 40 40 . 06
County Treasurer 10 230 240 .37
Buildings and Grounds 10 370 380 . 59
Communications - 60 60 . 10
District Attorney 10 270 280 .43
Total central services 40 1 , 120 1 , 160 1 .80
Others 1 ,580 . 58, 150 59, 730 92. 75
Total $ 3 ,090 $ 61 ,310 $ 64,400 100.00
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Schedule 6-2
Page 21
WELD COUNTY, COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COUNTY TREASURER
—
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
Direct departmental costs (NOTE)
Salaries $ 74,400 $ 10,000 $ 64,400
Payroll taxes 4,350 4,350
Payroll insurance and retirement 6,500 6,500
Professional services 21 ,000 21 , 000
Data processing--contracted 8,000 8,000
Training and conventions 800 800
Travel and transportation 600 600
�- Supplies 4,900 4,900
Postage 7,040 7,040
Advertising and legal notices 5,500 5,500
Delivery and armored car 570 570
Equipment rent or lease 170 170
Total direct department costs 133,830 31 , 000 102,830
Equipment use charge--Schedule 10 2, 280 2, 280
Insurance and bonds--Schedule 11 1 ,250 1 , 250
Total $ 137,360 $ 31,000 $ 106,360
NOTE: The original budget of $ 130, 130 has been adjusted upward $ 3 , 700 to
approximate the actual expenditures for 1973.
Schedule 6-3
Page 22
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DISTRICT ATTORNEY
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WELD COUNTY , COLORADO
CONSOLIDATED•COST ALLOCATION PLAN
DISTRICT ATTORNEY
For the Year Ended December 31 , 1973
DESCRIPTION OF SERVICES
The District Attorney is responsible for the investigation and prosecution of
all cases involving social services fraud before the courts on behalf of the County and
., the grantee department. He also provides services on a reciprocal basis in child sup-
port cases, and his office investigates special cases referred to him by the grantee
department.
The costs for the services performed by the District Attorney's department were
determined to be allowable since they were beneficial for the successful administration
.- of the grantee program.
The allowable costs were allocated to the Social Services Department on the
— basis of estimated hours of services provided and as determined through discussions
with the personnel in the District Attorney's office.
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Page 23
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
DISTRICT ATTORNEY
For the Year Ended December 31 , 1973
ALLOCATION OF COSTS
Number Allocated
of hours Percent costs
Basis--time estimates--professional staff
Department
Social Services 526 3. 92 $ 6,570
Other departments 12,904 96. 08 160 , 970
Total 13,430 100.00 $ 167, 540
Schedule 7-1
Page 24
WELD COUNTY, COLORADO
CONSOLIDATED COST ALLOCATION PLAN
DISTRICT ATTORNEY
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
.. Direct departmental costs (NOTE)
Salaries $ 123 , 630 $ 4,800 $ 118 ,830
Payroll taxes 7,230 7,230
Payroll insurance and retirement 8, 180 8, 180
Professional services 3 ,500 3 ,500
Training and conventions 1 ,000 1 ,000
Travel and transportation 3, 000 3 ,000
Supplies 3,400 3 ,400
Telephone and telegraph . 4, 100 4, 100
Postage 480 480
Dues , subscriptions and meetings 1 , 920 1 ,920
Building rent or lease 8,840 8 ,840
Equipment rent or lease •
6, 190 6, 190
Total direct departmental costs 171 ,470 4,800 . 166,670
Equipment use charge--Schedule 10 720 720
^^ Insurance and bonds--Schedule 11 150 150
Total $ 172,340 $ 4 ,800 $ 167,540
NOTE: The original budget of $ 155,800 has been adjusted upward by $ 15,670 to
approximate the actual expenditures for 1973.
.- Schedule 7-2
Page 25
IMO
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BUILDINGS AND GROUNDS
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
BUILDINGS AND GROUNDS
.. For the Year Ended December 31 . 1973
DESCRIPTION OF SERVICES
The Superintendent of Buildings and Grounds is responsible for the maintenance
and operation of county buildings. Since these costs benefit central service departments
they are deemed allowable.
The allowable costs were first allocated on the basis.of total square feet to a
specific building and then allocated to the user departments, based on cost per square
feet.
•
Page 26
{
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
BUILDINGS AND GROUNDS '
For the Year Ended December 31 , 1973
ALLOCATION OF BUILDING USE CHARGE
Departmental
Cost of Depreciation costs
Department Building building (NOTE) Schedule 8-2
Finance Courthouse $ 1 ,100,000 - $ 125,580
Data Processing Courthouse 1 , 100 ,000 - Same as above
County Treasurer Service Building 250,000 $ 12, 500 51,220
Others Others 151 ,200 - 34,870
Total $ 12,500 $ 211 670
NOTE: Depreciation on the services building is based on straight line method over a
twenty year period. No depreciation taken on other buildings as they would _
have been fully depreciated prior to 1973 .
Schedule 8-1
Central Total Annual
service annual Square Cost Departmental building
costs building feet in per square square use
Schedule 8-3 costs building foot footage charge
$ 1 ,930 $ 127,510 53,664 $ 2.38 950 $ 2,260
- • - - 2.38 610 1 ,450
790 64,510 21 ,888 2.95 3,460 10,210
530 35,400 14,904 - 85,436 213 , 500
$ 3 ,250 $ 227 420 90,456 90,456 $ 227,420
Page 27
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
BUILDINGS AND GROUNDS
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
Direct departmental costs (NOTE)
Salaries $ 110, 130 $ 110 , 130
Payroll taxes 6,440 6,440
Payroll insurance and retirement 8, 270 8, 270
Professional services 7,880 7,880
Supplies 200 200
Janitorial supplies •
4,380 4, 380
Utilities 26,600 26,600
Uniforms and cleaning 2,600 2, 600
Miscellaneous 300 300
Repairs and maintenance--buildings 10,700 10,700
Repairs and maintenance--equipment 8, 150 8, 150
Total direct departmental costs 185,650 - 185,650
Equipment usage charge--Schedule 10 1 ,620 1 ,620
Insurance and bonds--Schedule 11 24,400 24,400
Total $ 211 ,670 - $ 211 ,670
NOTE: The original budget of $ 206, 690 has been adjusted downward $ 21 ,040 to
' approximate the actual expenditures for 1973 .
Schedule 8-2
Page 28
WELD COUNTY , COLORADO
.. CONSOLIDATED COST ALLOCATION PLAN
BUILDINGS AND GROUNDS
For the Year Ended December 31 , 1973
ALLOCATION OF CENTRAL SERVICE COSTS
Allocated
costs
r. Finance Department--Schedule 3-1 $ 1 ,220
Data Processing--Schedule 4-1 800
County Treasurer--Schedule 6-1 630
Communications--Schedule 9-1 600
.. Total $ 3 ,250
•
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Schedule 8-3
Page 29
r'
COMMUNICATIONS
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.. WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COMMUNICATIONS
For the Year Ended December 31 , 1973
DESCRIPTION OF SERVICES
The telephone communications for a major portion of the County is provided
through a'central switchboard. Costs are budgeted and accounted for in a central cost
center. These costs benefit central services and are deemed allowable.
The allowable costs are allocated to the user departments based on number of
extensions through the central switchboard. Any department that does not have an
extension, but has a separate telephone number, is billed directly.
00.
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Page 30
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COMMUNICATIONS
For the Year Ended December 31 , 1973
ALLOCATION OF COSTS
Number of Allocated
extensions Percent costs
Basis--number of extensions
Department
Social Services
Central Services
County Attorney
Finance Department 5 4.55 $ 1 ,540
Data Processing 1 . 91 310
County Treasurer 3 2 . 73 930
Buildings and Grounds 2 1 .81 600
Communications
District Attorney • 3 2. 73 930
Total central services 14 12. 73 4,310
Others 96 87. 27 29, 570
Total 110 100.00 $ 33,880
Schedule 9-1
Page 31
., WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COMMUNICATIONS
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Not
Total allowable Allowable
Direct departmental costs (per budget)
Salaries $ 7,220 $ 7,220
Payroll taxes 400 400
Payroll insurance and retirement 720 720
Supplies 50 50
Telephone 25,000 25,000
Total direct departmental costs 33 ,390 33,390
Central service costs--Schedule 9-3 490 490
Total $ 33 ,880 - $ 33,880
•
Schedule 9-2
Page 32
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
COMMUNICATIONS
For the Year Ended December 31 , 1973
ALLOCATION OF CENTRAL SERVICE COSTS
.. Allocated
costs
Finance Department--Schedule 3-1 $ 240
Data processing--Schedule 4-1 140
County Treasurer--Schedule 6-1 110
Total $ 490
Schedule 9-3
Page 33
own
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EQUIPMENT USE CHARGE
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_
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
EQUIPMENT USE CHARGE
For the Year Ended December 31 , 1973
Annual
Equipment cost at equipment
Department December 31 , 1972 use charge
Finance Department $ 46,822 $ 3 ,830
County Attorney - -
County Treasurer 37,471 2,280
Data Processing - -
District Attorney 8, 127 720
Buildings and Grounds 22,267 1,620
Total $ 8 ,450
NOTE: The equipment use charge was obtained from the County's General Fixed Assets
records which show the cost of all departmental assets. The depreciation is
calculated on a straight line method over a ten year life, and all assets acquired
prior to 1962 are considered fully depreciated.
.. Schedule 10
Page 34
INSURANCE AND BONDS
pow
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
INSURANCE AND BONDS
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Total Not
(NOTE) allowable Allowable
Type of Coverage
Property and casualty $ 27,660 $ 3,260 $ 24,400
Bonds 4,360 2,960 1 ,400
Workmen's compensation 6,960 6,960 -
Liability insurance 3 ,260 3,260
Total $ 42 ,240 $ 16,440 $ 25,800
ALLOCATION OF COSTS
Allocated
Basis--premium costs
County Treasurer--bond $ 1 , 250
Buildings and Grounds--property 24,400
District Attorney--bonds 150
Total $ 25,800
•
NOTE: The amounts are actual insurance premiums paid in 1973.
'— Schedule 11
Page 35
RETIREMENT FUND ADMINISTRATION
WELD COUNTY , COLORADO
CONSOLIDATED} COST ALLOCATION PLAN
RETIREMENT FUND ADMINISTRATION
For the Year Ended December 31 , 1973
DESCRIPTION OF SERVICES
The administration costs of the Weld County Retirement Plan are paid by the
General Fund. As the grantee department employees are members of this retirement
plan, the costs are deemed to be allowable.
The costs are the actual costs incurred for the administration of this plan.
.. The costs are allocated based on percent of participation in the plan by the grantee
department.
•
Page 36
WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
RETIREMENT FUND ADMINISTRATION
For the Year Ended December 31 , 1973
COSTS TO BE ALLOCATED
Allowable
costs
Trustee fees $ 5, 110
, Actuarial fees 2,390
•
Audit fees 1 ,300
Professional services 1 ,550
Total $ 10,350
ALLOCATION OF COSTS
Employer Allocated
Basis--percentage of participation expense Percent costs
Department
- Social Services $ 32,030 24.02 $ 2,490
Others 101 ,280 75. 98 7,860
Total $ 133,310 100 .00 $ 10,350
00.
1.8
Schedule 12
Page 37
WIN
Oft
Pim
CENTRAL SERVICES COST ALLOCATION
P.*
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WELD COUNTY , COLORADO
CONSOLIDATED COST ALLOCATION PLAN
CENTRAL SERVICE COST ALLOCATION
For the Year Ended December 31 , 1973
Services
Finance Data County ..
Benefiting Departments Department Processing Treasurer
County Attorney $ 280 $ 170 $ 120
Finance Department 800 490 150
Data Processing 390 230 60
County Treasurer 1 , 100 2,690 390
District Attorney 1 ,720 1, 130 480
Total $ 4,290 $ 4,710 $ 1 ,200
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Schedule 13
Furnished
Building Applicable to
use Communications Social Services
charge charge Total Percent Amount
r- - - $ 570 4.00 $ 20
.. $ 2,260 $ 1 ,540 , 5,240 5. 13 270
1 ,450 310 2,440 .95 20
10, 210 930 15,320 5.45 830
930 4, 260. 3 .92 170
$ 13 920 $ 3 ,710 $ 27,830 $ 1 ,310
Page 38
d
+' OFFICE OF PUBLIC WELFARE
: EUGENE McKENNA
•` DIRECTOR
PHONE(303)352-1651
- P.O.Box A
C. GR EE LE Vr COLORADO 80831
ry
COLORADO
- WELD COUNTY , COLORADO
INDIRECT COST RATE PROPOSAL
Year Ended December 31 , 1973
CERTIFICATION
I hereby certify as the responsible official of Weld County, Colorado
Social Services Department that the information contained in this indirect cost
proposal for the year ended December 31 , 1973 is correct and was prepared in
accordance with the policies and procedures contained in BOB Circular A-87.
I further certify that procedures were utilized (a) to prevent costs from being
allocated to federal programs as indirect costs that have already been treated
as direct program costs, (b) to assure that consistent treatment was accorded
similar costs , for all programs in the Department/Agency, regardless of source
of funds and (c) to assure that costs have not been treated as indirect costs of
Federal programs inconsistent with statutory restrictions governing those programs
Signature
Title
Z 1973
Date
Om
_ Page 39 WELD COUNTY COMMISSIONERS
HARRY S.ASHLEY
GLENN K. BILLINGS
ROY MOSER
PROPOSAL NARRATIVE
In Weld County, the Department of Social Services is the only substantial
federal program grantee. The indirect cost rate is based on budgeted allowable direct
., costs of the department, and on service costs allocated to the department in the
Consolidated Cost Allocation Plan (Section A, B and C) . Included in this proposal
is the amount received by the Department of Social Services under grant programs and
r- computation of the indirect cost rate.
The indirect cost rate proposal is prepared in accordance with guidelines
provided in HEW Manual OASC 8. Specifically, Exhibit D, the simplified method is
followed.
There are three sections comprising the Indirect Cost Rate Computation
(Exhibit B) . The first section titled "Social Service Department Program Costs" , shows
• the total amount budgeted for the year ended December 31 , 1973 , for each of the various
programs. Capital items are shown as nonallowable. Remaining allowable costs are
classified as indirect or for all other purposes. Indirect costs apply only to adminis-
▪ tration and comprise those costs included in the Social Services budget but not reim-
bursed as direct program costs by the State (see Schedule 1 , Consolidated Cost
Allocation Plan) .
The second section, " Central Services" , includes those costs not readily
identifiable with specific programs, but incurred by Weld County central service
departments providing service to the Social Services Department federal grant programs
taken as a whole.
.. The last section is the computation of the indirect cost rate.
Page 40
WELD COUNTY , COLORADO
^ INDIRECT COST RATE PROPOSAL
LISTING OF FEDERAL GRANTS
Year Ended December 31 , 1973
DEPARTMENT OF SOCIAL SERVICES
Weld County, Colorado receives reimbursement from the State of Colorado
for a portion of the direct costs.incurred by the Department of Social Services as
provided by Colorado Statute Chapter 119 (as amended) . The State of Colorado, in
turn, receives monies from the Federal Government, Department of Health, Education
and Welfare, for the administration and direct assistance provided under the follow-
ing programs:
. Administration
.. . Aid to Dependent Children
. Aid to the Blind
. Aid to Needy Disabled
. Day Care
„ . Child Care
. Tuberculosis Assistance
. Medicaid Transportation
In 1973, the amount budgeted by Weld County, Colorado as reimbursement
by the State of Colorado was $ 5,018, 960.
•
Page 41
WELD COUNTY , COLORADO
*- INDIRECT COST RATE COMPUTATION
DEPARTMENT OF SOCIAL SERVICES
For the Year Ended December 31 , 1973
t
Departmental Costs
Central Expenditures
Service Expenditures Indirect for all other
costs not allowable costs purposes Total
Social Services Depart-
'^ ment Program Costs
Administration $ 17, 180 $ 69,360 $ 1 , 003 ,870 $ 1 ,090,410
General Assistance 80,000 80 ,000
Aid to Families with
Dependent Children 3 , 789,700 3 ,789, 700
Aid to the Blind 18 ,200 18,200
Aid to Needy Dis-
abled 555 ,000 555,000
Day Care 412,000 412, 000
Child Care 4,320 377,680 382,000
T.B. Assistance 5 ,000 5,000
Medicaid transpor-
tation 6,000 6,000
Total departmen-
tal costs 21 ,500 69,360 6,247,450 6,338,310
Central Services
County Attorney 920 920 920
Finance Department 3, 110 3, 110 3 , 110
Data Processing 370 370 370
County Treasurer 5,790 5, 790 5,790
District Attorney 6, 570 6, 570 6, 570
Retirement Fund
Administration 2,490 2,490 2,490
Central Services
Reallocation 1 ,310 1 ,310 1 ,310
Total central
services $ 20,560 20, 560 20,560
Total $ 21 , 500 $ 89,920 $ 6,247,450 $ 6,358,870
Computation of Indirect Cost Rate
A = 89,920
B = —_ Indirect cost rate of 1 .44% of total direct costs less
6,247,450 unallowable expenditures.
Exhibit B •
Page 42
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