2012-2013 County-Wide Cost Allocation Plan - San Bernardino

199 Pages·2011·1.71 MB·English

by  Cher Arias

222 West Hospitality Lane, San Bernardino, CA 92415-0018
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COUNTY OF SAN BERNARDINO

COUNTY OF SAN BERNARDINO

2012-2013

COUNTYWIDE
COST ALLOCATION PLAN
(COWCAP)

Prepared by the Office of the Auditor-Controller/Treasurer/Tax Collector, Management Services Section
Larry Walker, Auditor-Controller/Treasurer/Tax Collector

Estimated FY 2012-2013 Allowable Costs Actual FY 2010-2011 Allowable Costs

COUNTY OF SAN BERNARDINO
2012-2013
COUNTYWIDE COST ALLOCATION PLAN

TABLE OF CONTENTS

Section
Certification for Cost Plan .......................................................................................................................................... 1
Organization Chart..................................................................................................................................................... 1
Authority Summary .................................................................................................................................................... 1
Summary of Claimable Costs ................................................................................................................................... 2
Summary of Costs Allocated to Service Units .......................................................................................................... 3
Service Units Expenditure Detail ............................................................................................................................... 4
Allocation of General Costs
Computer Software and Equipment Use ............................................................................................................. 5
Rent. ...................................................................................................................................................................... 6
Space Use ............................................................................................................................................................ 7
Utilities ................................................................................................................................................................... 8

Allocation of Service Unit Costs
Service Units:
AAA ANE Architecture and Engineering ................................................................................................. 9
AAA ATX Auditor-Controller/Treasurer/Tax Collector .......................................................................... 10
AAA CAO County Administrative Office ................................................................................................ 11
AAA CCL County Counsel ..................................................................................................................... 12
AAA FMC Facilities Management - Custodial ....................................................................................... 13
AAA FMG Facilities Management - Grounds ........................................................................................ 14
AAA FMM Facilities Management - Maintenance .................................................................................. 15
AAA HRD/UNI Human Resources Division .................................................................................................. 16

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COUNTY OF SAN BERNARDINO
2012-2013
COUNTYWIDE COST ALLOCATION PLAN

TABLE OF CONTENTS

Section
AAA PUR Purchasing ........................................................................................................................... 17
AAA RPR/RNT Real Estate Services ............................................................................................................. 18
AAA SDD Systems Development .......................................................................................................... 19

APPENDIX

I. ADJUSTMENTS TO ACTUAL FISCAL YEAR 2010-2011 COSTS
Cost Estimation Allowance ............................................................................................................................. 20
Summary of Cost Estimation Allowances
Summary of Cost Estimation Allowances Allocated to Service Units
Service Unit Cost Estimation Allowances
Roll Forward Computation .............................................................................................................................. 21
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COUNTY OF SAN BERNARDINO
2012-2013
COUNTYWIDE COST ALLOCATION PLAN

AUTHORITY SUMMARY

This document has been prepared under the authority and guidelines of the
Office of Management and Budget 2 CFR Part 225, (formerly OMB Circular A-
87), “Cost Principles for State, Local, and Indian Tribal Governments.” The OMB
circular establishes principles and standards to provide a uniform approach for
determining costs for Federal awards. The principles are designed to provide
that Federal awards bear their fair share of cost recognized under these
principles except where restricted or prohibited by law. The total cost for Federal
awards is comprised of the allowable direct cost of the program, plus its allocable
portion of allowable indirect costs, less applicable credits. Basic guidelines, as
well as selected cost items, are detailed within the circular to identify factors to be
applied in establishing the allowable and unallowable costs. While the cost
allocation plan is prepared for federal funding purposes, San Bernardino County
has chosen to use the same cost methodology for other cost purposes where
appropriate.

The County of San Bernardino is required to submit a cost allocation plan
annually. The plan is subject to review and approval by the California State
Controller acting for the cognizant Federal agency, the Department of Health and
Human Services (HSS). When the State Controller deems it to be appropriate, a
field review is performed to verify that the data incorporated in the county cost
plan is adequately supported. A field review was completed for the plan used
during County fiscal year 2012.

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SUMMARY OF CLAIMABLE COSTS

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