STATE OF CONNECTICUT
THE STATE COMPTROLLER
July 7, 1997
TO THE HEADS OF ALL STATE AGENCIES
|ATTENTION:||Chief Fiscal Officers or Business Managers|
|SUBJECT:||Statewide Cost Allocation Plans for the Fiscal Year 1996-97|
Attached is the approved 1996-97 Statewide Cost Allocation Plan, dated May 28, 1997.
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
Budget and Financial Analysis Division - Cost Unit
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 1996-97 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 Budget and Financial Analysis 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. 96-32 for the 1996-97 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.
|Alternate Retirement Plan||7.95%|
|Teachers Retirement Plan||19.90%|
|Group Life Insurance||0.13%|
If there are any questions, please call our Budget and Financial Analysis Division at (860) 702-3364.
|STATE OF CONNECTICUT 1996-97 CONSOLIDATED STATEWIDE COST ALLOCATION PLAN|
|SUMMARY OF COSTS WITH BUDGET FACTOR APPLIED RECOVERED ON GRANTS|
|NEGOTIATED OR RENEWED DURING FISCAL YEAR 1996-97.|
SUMMARY TOTALS BY
|DEPARTMENT OF CHILDREN AND FAMILIES||174,239||70,714||646,376||328,349||1,523,684||1,033,552||133,431||89,881|
|STATE BOARD OF EDUCATION||135,808||150,171||1,155,043||359,260||708,315||474,445||355,222||1,732,833|
|DEPARTMENT OF PUBLIC HEALTH||(130,349)||(10,151)||171,390||20,550||382,961||0||254,943||3,007,265|
|DEPARTMENT OF SOCIAL SERVICES||507,780||33,659||415,639||846,594||1,031,371||3,838,775||118,799||2,802,325|
SUMMARY TOTALS BY
TOWNS IN LIEU
|DEPARTMENT OF CHILDREN AND FAMILIES||191,685||43,818||1,407,710||51,808||(4,956)||(3,159)||9,442||5,696,574|
|STATE BOARD OF EDUCATION||81,755||16,994||(179,803)||1,458,524||(62,542)||(2,646)||(68,515)||6,314,865|
|DEPARTMENT OF PUBLIC HEALTH||48,921||54,407||27,177||496,899||(8,825)||(2,592)||10,806||4,323,402|
|DEPARTMENT OF SOCIAL SERVICES||668,741||20,146||2,013,451||866||(5,098)||(363)||(46,378)||12,246,306|
|1996-97 FRINGE BENEFITS|
|The following rates were published under Memorandum NO. 96-32 for the 1996-97 fiscal year.|
and all other codes
not listed below
|01-090||Accumulated Sick Leave at Normal Retirement||7.17%|
|01-130||Patient or Inmate Workers||0.00%|
|01-150||Graduate Assistants - UCONN||7.60%|
|01-180||Overtime - Temporary Employee||25.06%|
|01-220||Accumulated Sick Leave at Death or Disability Retirement||0.00%|
|01-240||Allowances/Reportable Payments Alternate Retirement Plan Without Social Security||15.81%|
|01-250||Allowances/Reportable Payments Alternate Retirement Plan With Social Security||22.98%|
|01-260||Allowances/Reportable Payments Teachers Retirement Without Social Security||27.76%|
|01-270||Allowances/Reportable Payments Teachers Retirement With Medicare Social Security||27.76%|
|01-310 thru 01-380||Teachers Retirement System Without Medicare Social Security||27.76%|
|01-390||Teachers Retirement Plan - Accumulated Sick Leave at Retirement||0.00%|
|01-410 thru 01-480||Teachers Retirement Plan With Medicare Social Security||27.76%|
|01-490||Teachers Retirement Plan - Accumulated Sick Leave at Retirement||0.00%|
|01-510 thru 01-580||Alternate Retirement Plan Without Social Security||15.81%|
|01-590||Alternate Retirement Plan - No SS Accumulated Sick Leave at Retirement||0.00%|
|01-610 thru 01-680||Alternate Retirement Plan With Social Security||22.98%|
|01-690||Alternate Retirement Plan - Accumulated Sick Leave at Retirement||7.17%|
|01-710 thru 01-780||Alternate Retirement Plan With Medicare Social Security||15.81%|
|01-790||Alternate Retirement Plan - Accumulated Sick Leave at Retirement||0.00%|
|01-800 thru 01-850||Lecturers (CSU)||7.30%|
|01-860||Federal College Work-Study (CSU)||0.00%|
|01-870||Federal College Work-Study Match (CSU)||0.00%|
|01-880||Summer Workers (CSU)||25.06%|
|01-890||Cooperative Ed Students (CSU)||7.30%|
|01-900||Student/Graduate Interns (CSU)||0.00%|
|01-920||Interest Penalty - Payroll Awards||0.00%|
|01-930||Durational Employees - No Benefits - UCONN||25.06%|
|01-950||Buy Back Option - UCONN||0.00%|
|01-960||Foreign Nationals with F-1 or J-1 Visa||7.60%|
|01-970||Graduate Assistants (CSU)||0.00%|
|Hazardous Duty With Social Security||40.68%|
|Hazardous Duty Without Social Security||33.51%|
|Judges & Compensation Commissioners||69.42%|
COST ALLOCATION AGREEMENT
STATE AND LOCAL GOVERNMENTS
|STATE/LOCALITY:||DATE: May 28, 1997|
|State of Connecticut|
|Office of the Comptroller||FILING REF: the preceding|
|55 Elm Street||Agreement was dated 4/18/96|
|Hartford, Connecticut 06106|
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 6/30/97 for further allocation to Federal grants, contracts and other agreement performed at those departments and agencies.
In addition to Section I, which provides for services furnished but not billed, the services listed below are furnished and billed to State/local department and agencies.
The amounts approved in Section I and the billings for the services listed in Section II are subject to the following conditions:
|BY THE STATE/LOCALITY:|| BY THE COGNIZANT AGENCY ON BEHALF OF|
THE FEDERAL GOVERNMENT:
|State of Connecticut|
| Department of Health and Human Services |
|Nancy Wyman |
| Vincent J. Bamundo|
|State Comptroller |
| Director, Division of Cost Allocation|
| May 28,1997|
|HHS Representative M. Stack_____________|
|Page 1 of 1|
|ADDENDUM TO RATE AGREEMENT|
|May 28, 1997|
Agreement Reference Date
|ORGANIZATION:|| State of Connecticut|
Office of the State Comptroller
|ADDRESS:||Hartford, Connecticut 06106|
|TYPE||FROM||TO||RATE **||LOCATION||APPLICABLE TO|
|*||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 6/30/97|
|SERS Regular Employees||17.76%|
|SERS Hazardous Duty Employees||25.65%|
|Alternate Retirement Plan (ARP)||7.95%|
|Group Life Insurance||.13%|
|**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.
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.
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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