COMPTROLLER'S SEAL STATE OF CONNECTICUT
STATE OF CONNECTICUT
NANCY WYMAN
COMPTROLLER
OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER

MEMORANDUM NO. 95 - 30

May 15, 1995

TO THE HEADS OF ALL STATE AGENCIES

Attention: Chief Fiscal Officers or Business Managers
Subject: Statewide Cost Allocation Plans for the
Fiscal Years 1994-95

Attached is the approved 1994-95 Statewide Cost Allocation Plan, dated April 10, 1995.

Section I: Costs Distributed through State/Local-Wide Cost Allocation

This section contains the fixed approved central service costs by grantee agencies as listed in Exhibit A. The costs are to be incorporated into agency indirect cost proposals prepared using the appropriate fiscal year costs and other cost statements based upon the same fiscal year costs.

All state agencies receiving Federal or any other grants, or private funds, etc., must compute an indirect cost rate for each fiscal year of their Federal or other programs. The proposal is to be submitted for approval to the agency's cognizant Federal department or agency within six months after the close of each fiscal year. Generally, Federal cognizance of a particular state agency is assigned to that Federal department with the largest dollar involvement. This rate shall enable the state to recover both agency and statewide indirect costs as permitted by Federal regulations.

The central service costs are distributed to various "superagencies" and an "all others" category. REQUESTS FOR A BREAKDOWN OF COSTS ALLOCABLE TO A PARTICULAR AGENCY CONTAINED WITHIN THOSE LARGER ORGANIZATIONAL STRUCTURES SHOULD BE ADDRESSED TO:

Office of the State Comptroller
Accounting Systems Division
55 Elm Street
Hartford, Connecticut 06106-1775

Section II: Costs Distributed through Billing Mechanisms

The categories listed herein are approved to have their costs billed to the programs directly as the services or goods provided for herein are used by the programs.

The approved 1994-95 fringe benefit recovery rates for covered payroll are listed on Exhibit B. Covered payroll is all personal services for positions paid from Federal grants, Grants other than Federal, and other than General Fund accounts.

These rates are strictly defined by the particular character and object code to which the personal services expenditure is charged. The multiple rates should eliminate the need for any variances to compensate for employees who receive less than the full fringe benefit package. Only those programs that limit the amount of fringe benefit cost recovery by statute or regulation, or originate from budgeted General Fund appropriations, will be granted a variance. No variances can be granted for the sole reason that a State agency failed to provide for the inclusion of fringe benefits in their grant budget requests. Requests for variances to the fringe benefit rate must be submitted in writing by each agency to the Accounting Systems Division in accordance with procedures set forth in the Indirect Cost and Fringe Benefit Recovery Procedures Manual.

For information purposes, listed below are the breakdowns of the statewide fringe benefit rates by fringe benefit component.

The following rates were published under Memorandum No. 94-18 for the 1994-95 fiscal year.

Rates have been established for employees covered by the Hazardous Duty Retirement Plan and the Judges/Compensation Commissioners Retirement Plan. Continue to use existing expenditure object coding for payroll purposes.

A variance is now required when paying employees covered by the Hazardous Duty Retirement Plan or the Judges/Compensation Commissioner Retirement Plan with Federal or any fund other than the General Fund.

ComponentRate
SERS Contributions 17.60%
SERS Administration 0.19%
Alternate Retirement Plan 8.32%
Teachers Retirement Plan 8.38%
Hazardous Duty 25.60%
Judges/Compensation Commissioners 49.45%
Unemployment Compensation 0.14%
Group Life Insurance 0.15%
Social Security 8.20%
Medical Insurance 12.97%

If there are any questions, please call our Accounting Systems Division at 566-5337.

NANCY WYMAN
STATE COMPTROLLER

Exhibit A
STATE OF CONNECTICUT 1994-95 CONSOLIDATED STATEWIDE COST ALLOCATION PLAN
SUMMARY OF COSTS WITH BUDGET FACTOR APPLIED RECOVERED ON GRANTS
NEGOTIATED OR RENEWED DURING FISCAL YEAR 1994-95.
1994-95
SUMMARY 
TOTALS
BY
SUPER
AGENCIES
AUDITORS
OF
PUBLIC
ACCOUNTS
OFFICE
OF
THE
STATE
TREASURER
OFFICE
OF
THE
STATE
COMP-
TROLLER
OFFICE
OF
POLICY
AND
MANAGE-
MENT
DAS
BUREAU
OF
PERSON-
NEL
DAS-
BUREAU
OF COLLEC-
TION
SERVICES
AGRICULTURE32,645.131,248.49 20,497.16 6,427.16 21,967.46 0.00
BUSINESS 
REGULATIONS
115,608.906,546.37 72,175.43 19,587.49 154,113.69 0.00
CHILDREN &
 YOUTH
SERVICES
291,546.57 41,817.77 318,848.66 66,327.90 825,256.01 664,750.76
CONSUMER 
PROTECTIONS
43,206.972,538.79 27,163.61 17,519.35 72,972.53 0.00
CORRECTIONS124,899.41156,064.30 971,711.19 14,482.662,017,705.07 0 .00
ECONOMIC 
DEVELOPMENT
61,292.2814,864.48 57,617.81 11,910.71 52,932.88 0.00
STATE
BOARD
OF EDUCATION
212,319.13 45,725.98 348,480.20 51,339.44 894,643.32 0.00
ENVIRON-
MENTAL 
PROTECTION
(32,696.22)31,833.54 260,622.31 77,309.39 458,477.99 0.00
HEALTH
SERVICES
27,015.2154,548.78343,346.72 175,859.47 313,685.39 0.00
HIGHER
EDUCATION
1,161,409.06 467,671.55 2,972,339.67 437,833.97(3,145,800.76) (36,459.83)
HOUSING(64,374.38)4,716.47 36,810.66 (47,419.01)81,081.51 0.00
DEPART
MENT OF
SOCIAL
SERVICES
678,338.10 130,200.69 873,096.43 206,907.77 1,153,200.37 4,302,039.49
JUDICIAL(140,273.91)90,710.27 592,364.15 (70,796.67) (295,703.98) 0.00
LABOR262,629.0044,927.39 285,686.36 205,467.18 606,918.56 0.00
MENTAL
HEALTH
97,185.9695,883.58 640,420.11 (134,252.10 )1,318,645.85 4,803,337.03
MENTAL
RETARD-
ATION
375,823.74201,702.42 1,420,565.00 (160,361.75) 2,101,300.96 (3,225,100.90)
MOTOR
VEHICLES
(68,638.58)27,752.60 216,470.82(14,054.28) 337,730.10 0.00
PUBLIC
SAFETY
(76,930.73)41,177.51 244,503.90 22,447.57 691,642.25 0 .00
REVENUE
SERVICES
268,728.3743,294.29 118,900.25 236,534.21 618,028.29 0.00
TRANSPOR-
TATION
502,087.21 244,561.621,681,698.26(296,789.22)1,361,816.75 0.00
CADAC191,686.19 12,465.79101,049.48(6,936.47)186,017.30 1,665,166.20
ALL
OTHERS
196,813.82110,894.09 216,667.87 (27,290.95) 662,346.05 0.00
TOTALS4,260,321.231,871,146.79 11,821,036.07 792,053.84 10,488,977.59 8,173,732.76

 

1994-95
SUMMARY TOTALS
BY
SUPER
AGENCIES
DAS
BUREAU
OF
PUR-
CHASES
DAS
BUREAU
OF
PUBLIC
WORKS
DAS-
BUREAU
OF
GENERAL/
TECH-
NICAL
SERVICES
DATA
PROCESS-
ING
REVOLV-
ING FUND
PURCHAS-
ING
REVOLV-
ING
FUND
OFFICE
OF
THE ATTOR-
NEY
GENERAL
AGRICULTURE2,702.07 180,503.47 931.67
BUSINESS 
REGULATIONS
10,514.93 823,010.494,134.42825.78 14,514.49 35,937.94
CHILDREN & YOUTH
SERVICES
50,083.71 1,937,242.89 4,555.94 7,407.76 7,198.65 270,768.92
CONSUMER 
PROTECTIONS
2,955.73 1,157,110.94 4,331.76 30,862.58 (7,455.22) 934,751.88
CORRECT-
IONS
241,139.80 2,389,652.96 6,723.33 6,013.89 7,456.85 647,479.19
ECONO-
MIC DEVELOP-
MENT
41,892.84 61,541.155,396.0463,484.72 167,659.06528,820.37
STATE
BOARD
OF EDUCATION
65,970.28 1,745,769.41 8,423.74 2,401.26 8,718.76 50,312.58
ENVIRON-
MENTAL 
PROTECTION
61,811.29 2,437,279.92 9,449.76 66,556.67 70,996.17 224,612.27
HEALTH
SERVICES
32,162.29 8,027,346.58 9,852.70 18,710.53 151,930.26 620,044.25
HIGHER
EDUCATION
628,515.99)741,545.38 121,597.94 34,688.76 21,241.43 27,601.12
HOUSING8,509.72 (111,645.64) 1,188.15 8,765.33 (3,273.60) 270,172.78
DEPART
MENT OF
SOCIAL
SERVICES
296,604.18 7,206,307.21 98,985.58 1,818 .0510,570.34 71,861.52
JUDICIAL127,225.32 1,296,362.04 52,779.30 641,279.06 (864.90) 2,257,154.80
LABOR270,091.12 1,339,981.38 5,873.69 51,795.59 (3,503.97) 108,582.43
MENTAL
HEALTH
143,102.13 915,537.00 35,124.90 11,928.18 (6,838.64) 388,713.23
MENTAL
RETARD-
ATION
339,896.91 1,239,951.51 2,884.95 84,243.34 429,118.99 223,796.92
MOTOR
VEHICLES
70,674.141,759,417.1949,666.30479.16 (4,271.15) 90,211.20
PUBLIC
SAFETY
40,365.15 1,293,097.17 4,657.36 37,292.48 (15,299.28) 174,520.44
REVENUE
SERVICES
135,523.40 4,285,942.89 55,785.98 46,426.91 6,797.95 271,229.81
TRANSPOR-
TATION
693,359.57321,459.675,574.30155,636.17 (8,528.50) 719,573.63
CADAC22,551.68350,933.27897.055,097.35 (43,867.10) (159,466.88)
ALL
OTHERS
85,985.85 2,214,635.26 31,186.58 10,060.59 19,398.19 336,198.07
15,725.34 73,356.91 288,193.81
TOTALS3,371,638.12 41,612,982.13 520,001.43
1,301,499.50 895,055.68 8,381,070.28

1994-95
SUMMARY TOTALS
BY
SUPER
AGENCIES
PAYMENTS TO
TOWNS
IN LIEU
OF TAXES
INSURANCE
PURCHASING
BOARD
CORRECTION
INDUSTRIES
REVOLV. 
FUND
ADJUSTMENT
FOR TELEPHONE
AND TELEGRAPH

TUITION
REIMBURSE-
MENT


TOTAL
AGRICUL-
TURE
0.00 (3,673.80) (198.45) (692.50)5,488.40 319,124.48
BUSINESS
REGULA-
TIONS
(14,804.34) 4,659.16(2,433.84)(2,021.74) 17,649.28 1,494,115.57
CHILDREN
&
YOUTH
SERVICES
187,024.66 44,928.04(6,803.52)(11,985.28) 142,216.14 5,513,969.49
CONSUMER PROTEC-
TIONS
0.00 1,445.84 (217.72)(1,595.38)12,787.60 2,001,169.93
CORREC-
TIONS
6,765,733.11 456,104.68 (352,725.12)(13,770.46) 54,276.77 13,591,961.84
ECONOMIC DEVELOP-
MENT
402.26 26,644.77 (7,222.36)(1,849.63)(464.89) 386,390.95
STATE
BOARD
OF
EDUCATION
10,828.50 453,191.67(3,780.53)(13,106.11)75,197.76 4,257,167.90
ENVIRON-
MENTAL PROTECTION
(997,663.26)253,969.70 (2,327.89)(8,603.72) 48,190.94 3,388,338.80
HEALTH
SERVICES
33,247.94 17,120.98(1,590.11)(5,355.59) 11,007.91 9,121,779.60
HIGHER
EDUCATION
5,396,685.24 1,762,356.98 (27,134.58)(156,605.33) 160,892.15 10,760,511.93
HOUSING8,086.50 8,951.96(389.86) (1,456.11)10,924.19 19,234.09
DEPART-
MENT OF
SOCIAL
SERVICES
1,522,091.16 47,445.26(8,693.31)(15,560.15)69,408.11 19,457,939.84
JUDICIAL0.00 408,141.75 (1,216.62)(30,580.31) 10,738.70 2,196,624.12
LABOR512.66 15,936.35(3,848.30)(9,510.61) 35,178.603,453,646.16
MENTAL
HEALTH
1,672,115.45 242,181.09(3,688.40)(16,232.97) 130,840.04 10,677,358.92
MENTAL
RETARD-
ATION
539,968.31 156,556.61(1,060.72)(15,490.34) 167,437.75 3,230,493.65
MOTOR
VEHICLES
0.00 41.082.35(167,341.89)(9,226.02) 11,671.942,451,718.32
PUBLIC
SAFETY
233,993.97 1,784.182.19 (1,728.31)(18,811.77) 49,329,03 4,632,379.98
REVENUE
SERVICES
39,212.41 19,428.76(2,358.56)(38,631.97) 25,637.236,672,706.83
TRANSPOR-
TATION
1,532,700.61 (136,184.27) (25,211.58)(22,196.02) 78,067.16 5,742,707.43
CADAC186,426.19 14,612.14 (599.34)(1,327.49)) 58,965.66 3,147,564.53
ALL
OTHERS
2,186,114.29 315,144.57 (7,437.17) (10,804.61)11,046.62 6,362,578.33
TOTALS19,302,675.68 5,934,226.79 (628,008.16)(405,414.11) 1,186,487.10 118,879,482.72
Exhibit B
1994-95 FRINGE BENEFITS
The following rates were published under Memorandum NO. 94-18 for the 1994-95 fiscal year.
ExpenditureFringe Benefit
ObjectDescriptionRate
01-010
and all other codes
not listed below
Full Time39.25%
01-020 Temporary 26.13%
01-030 Contractual 8.34%
01-040 Student Labor 0.00%
01-050 Fees 0.00%
01-090
Accumulated Sick Leave at Normal
Retirement
8.20%
01-130 Patient or Inmate Workers 0.00%
01-150 Graduate Assistants - UCONN 12.97%
01-220 Accumulated Sick Leave at Death
or Disability
0.00%
01-240 Allowances/Reportable Payments
Alternate Retirement Plan
Without Social Security
21.58%
01-250 Allowances/Reportable Payments
Alternate Retirement Plan
With Social Security
29.78%
01-260 Allowances/Reportable Payments
Teachers Retirement Without
Social Security
21.64%
01-270 Allowances/Reportable Payments
Teachers Retirement With
Social Security
21.64%
01-310 thru 01-380 Teachers Retirement System
Without Medicare Social Security
21.64%
01-390 Teachers Retirement Plan -
Accumulated Sick Leave at Retirement
0.00%
01-410 thru 01-480 Teachers Retirement Plan With
Medicare Social Security
21.64%
01-490 Teachers Retirement Plan -
Accumulated Sick Leave at Retirement
0.00%
01-510 thru 01-580 Alternate Retirement Plan Without
Social Security
21.58%
01-590 Alternate Retirement Plan -
Accumulated Sick Leave at Retirement
0.00%
01-610 thru 01-680 Alternate Retirement Plan With
Social Security
29.78%
01-690 Alternate Retirement Plan -
Accumulated Sick Leave at Retirement
8.20%
01-710 thru 01-780 Alternate Retirement Plan With
Medicare Social Security
21.58%
01-790 Alternate Retirement Plan -
Accumulated Sick Leave at Retirement
0.00%
01-800 thru 01-850 Lecturers (CSU) 8.34%
01-860 Federal College Work-Study (CSU) 0.00%
01-870 Federal College Work-Study Match (CSU) 0.00%
01-880 Summer Workers (CSU) 26.13%
01-890 Lecturers (CSU) 8.34%
01-900 Student/Graduate Interns (CSU) 0.00%
01-960 Foreign Nationals with F-1 or
J-1 Visa
12.97%
01-970 Graduate Assistants (CSU) 0.00%
Hazardous Duty With Medicare
Social Security
47.06%
Hazardous Duty With No Medicare
Social Security
38.86%
Judges & Compensation Commissioners 70.91%
State Attorneys 262.21%

COST ALLOCATION AGREEMENT
STATE AND LOCAL GOVERNMENTS

STATE/LOCALITY: DATE: April 10, 1995
State of Connecticut
Office of the Comptroller FILING REF: the preceding
55 Elm Street Agreement was dated 6/30/93
Hartford, Connecticut 06106


SECTION I: ALLOCATED COSTS

The central service costs listed in Exhibit A, attached, are approved on a Fixed basis and may be included as part of the costs of the State/local departments and agencies indicated during the fiscal year ended 6/30/95 for further allocation to Federal grants, contracts and other agreements performed at those departments and agencies.


SECTION II: BILLED COSTS

In addition to Section I, which provides for services furnished but not billed, the services listed below are furnished and billed to State/local departments and agencies.

  1. Publications
  2. Fringe Benefits (See Addendum)
  3. Workers' Compensation
  4. Telephone
  5. DAS/ISF - Central Print Shop
  6. DAS/ISF - Central Warehouse
  7. DAS/ISF - Central Laundry
  8. DAS/ISF - Fleet Operations
  9. DAS/ISF - Data Processing
  10. Correctional Industries Revolving Fund
  11. Bank Charges


SECTION III: CONDITIONS

The amounts approved in Section I and the billings for the services listed in Section II are subject to the following conditions:

  1. LIMITATIONS: (1) Charges resulting from this agreement are subject to any statutory or administrative limitation and apply to a given grant, contract or other agreement only to the extent that funds are available. (2) Such charges represent costs incurred by the State/locality which are legal obligations of the State/locality and are allowable under OMB Circular A-87. (3) The same costs that are treated as indirect costs are not claimed as direct costs. (4) Similar types of costs are accorded consistent accounting treatment. (5) The information provided by the State/locality which was used to establish this Agreement is not later found to be materially incomplete or inaccurate.

  2. ACCOUNTING CHANGES: This Agreement is based on the accounting system purported by the State/locality to be in effect during the Agreement period. Changes to the method of accounting for costs which affect the amount of reimbursement resulting from the use of this Agreement require prior approval of the authorized representative of the Cognizant Agency. Such changes include, but are not limited to, changes in the charging of a particular type of cost from an allocated cost to a billed cost. Failure to obtain approval may result in cost disallowances.

  3. FIXED AMOUNTS: If fixed amounts are approved in Section I of this Agreement, they are based on an estimate of the costs for the period covered by the Agreement. When the actual costs for this period are determined, adjustments will be made to the amounts of a future year to compensate for the difference between the costs used to establish the fixed amounts and the actual costs.

  4. BILLED COSTS: Charges for the services listed in Section II will be billed in accordance with rates established by the State/locality. These rates will be based on the estimated costs of providing the services. Adjustments for variances between billed costs and the actual allowable costs of providing the services, as defined by OMB Circular A-87, will be made in accordance with procedures agreed to between the State/locality and the Cognizant Agency.

  5. USE BY OTHER FEDERAL AGENCIES: This Agreement was executed in accordance with the authority in OMB Circular A-87, and should be applied to grants, contracts and other agreements covered by that Circular, subject to any limitations in Paragraph A above. The State/locality may provide copies of the Agreement to other Federal Agencies to give them early notification of the Agreement.

  6. SPECIAL REMARKS:

    SEE ADDENDUM

BY THE STATE/LOCALITY: BY THE COGNIZANT AGENCY ON BEHALF OF
THE FEDERAL GOVERNMENT:
State of Connecticut
____________________
State/Locality
Department of Health and Human Services
_______________________________________
(Agency)
____________________
(Signature)
____________________
(Signature)
Nancy Wyman
____________________
(Name)
Vincent J. Bamundo
_______________________________________
(Name)
State Comptroller
____________________
(Title)
Director, Regional Administrative Support Center
_______________________________________
(Title)
May 8, 1995
____________________
(Date)
April 10, 1995
_______________________________________
(Date)
HHS Representative M. Stack_____________
Telephone: 212-264-2069____________________

ADDENDUM TO RATE AGREEMENT
April 10, 1995
_______________________
Agreement Reference Date
ORGANIZATION: State of Connecticut
Office of the State Comptroller
ADDRESS: Hartford, Connecticut 06106
TYPE FROM TO RATE ** LOCATION APPLICABLE TO
Fixed 7/1/94 6/30/95 * All All Programs
*In lieu of an overall fringe benefit rate, individual rate components are negotiated as shown below. These rate components are used to compute composite rates which are applicable to specific employee groups.
Rate Component FYE 6/30/95
Retirement-Contributions 17.60%
Retirement-Administration .19%
Retirement-ARP 8.32%
Teachers Retirement 8.38%
Hazardous Duty 25.60%
Judges & Compensation Comm. 49.45%
Unemployment Compensation .14%
Group Life Insurance .15%
Social Security 8.20%
Medical Insurance 12.97%
**Base: Salaries and wages of covered employees (See comments below, Notes 1 & 2).

Treatment of Fringe Benefits: Fringe benefits applicable to direct salaries and wages are treated as direct costs.

NOTE 1

Fringe Benefit Rate: Separate fringe benefit rates are determined for each salary and wage character/object code in the accounting system using a combination of the above fringe benefit rate components. These rates are maintained on file by the State of Connecticut.

NOTE 2

Treatment of Paid Absences: Vacation, holiday, sick leave pay and other absences are included in salaries and wages and are claimed on grants, contracts and other agreement as a part of the normal costs for salaries and wages. Separate claims for the costs of these paid absences are not made.

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