Current through Register Vol. 46, No. 39, September 25, 2024
If a cost allocation plan is determined to be the
appropriate means of distributing costs among governmental entities or
activities and such plan is accepted by the department, all costs subject to
the plan must be allocated in accordance with such plan. Approval of a cost
allocation plan will not preclude the department from requiring adjustments of
any costs derived by means of the methods set forth in the plan.
(a) Intergovernmental unit cost allocation
plans. Cost allocation plans which provide a basis for distribution of costs of
a county, municipality or other governmental subdivision to a social services
district should be established in accordance with Federal, State and department
requirements. Such plans may be administered by a fiscal officer not under the
direct control of the district, but the district will remain responsible to the
department for insuring that the plan adheres to the department's requirements.
(1) Districts are required to submit an
annual certification to establish their authority to claim costs pursuant to
the plan for that fiscal year.
(2)
Plans will not permit direct expenses to be included as indirect expenses when
Federal, State or department procedures preclude such inclusions.
(3) Allocated expenditures must be claimed
for reimbursement in accordance with the requirements applicable to the
district submitting the claim, including any purchase of service contract
requirements or other requirements.
(4) Agreements between the district and other
governmental agencies pertaining to the allocation of administrative costs,
either directly or indirectly, must be made in accordance with department
requirements.
(b) Local
district cost allocation plans. Administrative costs of a social services
district must be distributed and claimed in accordance with Federal, State or
department requirements reflected in a cost allocation plan established for the
district and approved by the department.
(1)
The district must certify annually to the department that a complete
organizational review has been conducted and all staff have been assigned
appropriate classification or functional codes in accordance with department
instructions. If circumstances change within a year which require that a
district's allocation procedures be revised, districts will seek revisions to
cost allocation plans as such circumstances arise, subject to department
approval.
(2) Administrative
payrolls must be coded by defined classifications or functions in accordance
with department instructions.
(3)
Fringe benefit rates must be determined annually and the rates must be applied
monthly to determine allocated fringe benefit costs.
(4) Nonsalary expenditures must be coded to
defined classifications or functions in accordance with department
instructions.
(5) Districts must
assign the cost of social services workers to specific classifications in
accordance with ratios or methods approved by the department.
(6) Districts must use the department
calculation of distribution percentages for apportionment of costs related to
welfare management systems or for apportionment of any other costs involving
data that must be obtained from the department.
(7) Accurate statistics for designated
program activities must be maintained for use in distributing functional or
other costs to specific classifications.
(8) Appropriate documentation and audit
information must be retained and made available for department, State and
Federal review.
(9) Districts will
be responsible for the preparation and submission of required schedules and
supporting documentation to obtain Federal, State or other
reimbursement.
(10) Districts must
comply with any other requirements that may be imposed by the
department.
(c) Other
cost allocation plans. A cost allocation plan approved by the department may be
used as a means of allocating costs. If a cost allocation plan is prescribed by
or for the department or is accepted by the department as a condition of
reimbursement from a funding source, such plan must be used by the district
until otherwise directed by the department.
