WIB and
APPENDIX D – Sample Cost Allocation Plan
WIB and CLEOS Develop One Stop Model and Include in Business Plan
Develop a List of Partners
Determine Partner Participation
Develop MOU to define roles and responsibilities of Partners
Agree on Cost Allocation Methodology
APPENDIX D – Sample Cost Allocation Plan
This information is from the DOL One-Stop Comprehensive Financial Management Technical Assistance Guide ##########
APPENDIX D - Sample Cost Allocation Plan
ONE-STOP COST CENTER BUDGET FOR PROGRAM YEAR 2008 (JULY 1ST 2008 - JUNE 30, 2008) - SAMPLE
ONE-STOP CENTER NAME: COSTS Staff Costs: Salaries Benefits Facility Costs: Rent Utilities Maintenance Contracts Repairs Security Property Tax Furniture & Fixtures Other (itemize below) Equipment/Communication Costs: Computer Hardware Computer Software Data Line Telephone Equipment Telephone Service Fees Pagers Copier Equipment Fax Equipment Fax Service Fees Operations: General Supplies Freight & Messenger Printing (Outreach, Community Awareness, Signage) Other Outside Services (itemize below) Recruiting/Outreach Marketing/Community Awareness Staff Training Staff Travel TOTAL COSTS $3,000 $1,750 $3,500 $7,500 $7,500 $17,500 $5,000 $1,481,980 $3,000 $500 $3,500 $0 $7,500 $7,500 $17,500 $5,000 $376,088 $0 $1,250 $0 $0 $0 $0 $0 $0 $1,105,892 $87,500 $9,000 $17,500 $8,750 $24,480 $500 $5,500 $3,600 $2,400 $26,250 $1,500 $2,500 $2,625 $4,488 $175 $5,500 $3,600 $2,400 $61,250 $7,500 $15,000 $6,125 $19,992 $325 $0 $0 $0 $250,000 $24,000 $7,500 $5,000 $25,000 $75,000 $25,000 $24,000 $7,500 $5,000 $25,000 $0 $34,250 $0 $225,000 $0 $0 $0 $0 $0 $40,750 $0 $650,000 $240,500 $110,000 $51,800 $540,000 $188,700 TOTAL BUDGET SHARED (INDIRECT) DIRECT
ASSUMPTIONS FOR THIS SAMPLE BUDGET NOTE: If more rows are needed, ensure that they are inserted in the same position in all applicable spreadsheets, and that formulas are in place as appropriate.
Facility is leased. One Stop Operator, and/or, WIB and CLEOs hold master lease agreement. Utilities are not part of lease agreement. Carl Perkins program occupies space on site part time. Computer Software and licenses are purchased for Center and cost is allocated.
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One-Stop Center Name:
PARTNER ENTITY or PARTNER PROGRAM
# OF POSITIONS
% of Total
SQUARE FEET OCCUPIED
% of Total
Customers Receiving Service 0.14 0.14 0.09 0.11 0.02 0.04 0.02 0.09 0.02 0.02 0.01 0.05 0.05 0.05 0.14 100% 1,200.00 750.00 1,300.00 2,400.00 750.00 750.00 300.00 350.00 200.00 400.00 275.00 325.00 425.00 375.00 850.00 10,650.00
% of Total
WIB - WIA Adult WIB - WIA Dislocated Worker WIB - WIA Youth VEC -Wagner Peyser VEC - Trade Adjustment Assistance VEC - Unemployment Compensation VCCS - Carl Perkins DRS - WIA Title IV Rehabilitative Services Job Corps program VDA - Title V of Older Americans Act HUD Employment and Training Program Youth Opportunity Grant program DSS-TANF DSS-FSET Temporary Employment Agency
3.00 3.00 2.00 2.50 1.00 1.50 1.00 2.50 1.00 1.00 1.00 0.50 1.50 1.00 2.00 24.50
0.12 0.12 0.08 0.10 0.04 0.06 0.04 0.10 0.04 0.04 0.04 0.02 0.06 0.04 0.08 1.00
750.00 750.00 500.00 600.00 125.00 200.00 125.00 500.00 125.00 125.00 75.00 250.00 250.00 250.00 750.00 5375.00
0.11 0.07 0.12 0.23 0.07 0.07 0.03 0.03 0.02 0.04 0.03 0.03 0.04 0.04 0.08 100%
TOTALS:
List Partner Organizations or each partner's programs providing service through the One-Stop Center -Each partner may use tables to allocate costs to each program providing service.
Square Foot Occupied is the sum of the floor area of each office, work station, or other room or space that is assigned to or reserved for the use of one or more Partners rather than being shared by all.
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SHARED COSTS BY PARTNER OR PARTNER PROGRAM
ONE-STOP CENTER NAME:
COSTS Staff Costs: Salaries Benefits Facility Costs: Rent Utilities Maintenance Contracts Repairs Security Property Tax Furniture & Fixtures Other (Provide details below) Equipment/Communication Costs: Computer Hardware Computer Software Data Line Telephone Equipment Telephone Service Fees Pagers Copier Equipment Fax Equipment Fax Service Fees Operations: General Supplies Freight & Messenger Printing (Outreach, Community Awareness, Signage) Other Outside Services Recruiting/Outreach Marketing/Community Awareness Staff Training Staff Travel TOTAL COSTS
BUDGET/ EXPENSE $110,000 $51,800
WIB - WIA Adult $12,394 $5,837
WIB - WIA Dislocated Worker $7,746 $3,648
WIB WIA Youth $13,427 $6,323
VEC Wagner Peyser $24,789 $11,673
VEC Trade VEC VCCS Adjustment Unemployment Carl Assistance Compensation Perkins $7,746 $3,648 $7,746 $3,648 $3,099 $1,459
DRS - WIA Title IV Rehabilitativ Job Corps e Services program $3,615 $1,702 $2,066 $973 $4,131 $1,946
HUD Employment and Training Program $2,840
Youth Opportunity Grant DSSprogram TANF $3,357 $1,581 $4,390 $2,067
Temporary Employment DSS-FSET Agency $3,873 $1,824 $8,779 $4,134
$25,000 $24,000 $7,500 $5,000 $25,000 $0 $34,250 $0
$3,488 $3,349 $1,047 $698 $3,488 $0 $4,779 $0
$3,488 $3,349 $1,047 $698 $3,488 $0 $4,779 $0
$2,326 $2,233 $698 $465 $2,326 $0 $3,186 $0
$2,791 $2,679 $837 $558 $2,791 $0 $3,823 $0
$581 $558 $174 $116 $581 $0 $797 $0
$930 $893 $279 $186 $930 $0 $1,274 $0
$581 $558 $174 $116 $581 $0 $797 $0
$2,326 $2,233 $698 $465 $2,326 $0 $3,186 $0
$581 $558 $174 $116 $581 $0 $797 $0
$581 $558 $174 $116 $581 $0 $797 $0
$349 $335 $105 $70 $349 $0 $478 $0
$1,163 $1,116 $349 $233 $1,163 $0 $1,593 $0
$1,163 $1,116 $349 $233 $1,163 $0 $1,593 $0
$1,163 $1,116 $349 $233 $1,163 $0 $1,593 $0
$3,488 $3,349 $1,047 $698 $3,488 $0 $4,779 $0
$26,250 $1,500 $2,500 $2,625 $4,488 $175 $5,500 $3,600 $2,400
$3,214 $184 $306 $321 $550 $21 $673 $441 $294
$3,214 $184 $306 $321 $550 $21 $673 $441 $294
$2,143 $122 $204 $214 $366 $14 $449 $294 $196
$2,679 $153 $255 $268 $458 $18 $561 $367 $245
$1,071 $61 $102 $107 $183 $7 $224 $147 $98
$1,607 $92 $153 $161 $275 $11 $337 $220 $147
$1,071 $61 $102 $107 $183 $7 $224 $147 $98
$2,679 $153 $255 $268 $458 $18 $561 $367 $245
$1,071 $61 $102 $107 $183 $7 $224 $147 $98
$1,071 $61 $102 $107 $183 $7 $224 $147 $98
$1,071 $61 $102 $107 $183 $7 $224 $147 $98
$536 $31 $51 $54 $92 $4 $112 $73 $49
$1,607 $92 $153 $161 $275 $11 $337 $220 $147
$1,071 $61 $102 $107 $183 $7 $224 $147 $98
$2,143 $122 $204 $214 $366 $14 $449 $294 $196
$3,000 $500 $3,500 $0 $7,500 $7,500 $17,500 $5,000 $376,088
$367 $56 $394 $0 $845 $845 $2,143 $612 $46,348
$367 $35 $246 $0 $528 $528 $2,143 $612 $38,708
$245 $61 $427 $0 $915 $915 $1,429 $408 $39,387
$306 $113 $789 $0 $1,690 $1,690 $1,786 $510 $61,829
$122 $35 $246 $0 $528 $528 $714 $204 $18,583
$184 $35 $246 $0 $528 $528 $1,071 $306 $21,789
$122 $14 $99 $0 $211 $211 $714 $204 $10,943
$306 $16 $115 $0 $246 $246 $1,786 $510 $24,780
$122 $9 $66 $0 $141 $141 $714 $204 $9,246
$122 $19 $131 $0 $282 $282 $714 $204 $12,641
$122 $13 $90 $0 $194 $194 $714 $204 $8,058
$61 $15 $107 $0 $229 $229 $357 $102 $12,655
$184 $20 $140 $0 $299 $299 $1,071 $306 $17,395
$122 $18 $123 $0 $264 $264 $714 $204 $15,025
$245 $40 $279 $0 $599 $599 $1,429 $408 $37,364
Allocation based on number of staff Allocation based on square feet occupied Allocation based on munber of customers served
Note: Partners may choose a different basis for allocation, as long as it is supportable and applied consistently.
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DIRECT COSTS BY PARTNER OR PARTNER PROGRAM
ONE-STOP CENTER NAME:
COSTS Staff Costs: Salaries Benefits Facility Costs: Rent Utilities Maintenance Contracts Repairs Security Property Tax Furniture & Fixtures Other (Provide details below) Equipment/Communication Costs: Computer Hardware Computer Software Data Line Telephone Equipment Telephone Service Fees Pagers Copier Equipment Fax Equipment Fax Service Fees Operations: General Supplies Freight & Messenger Printing (Outreach, Community Awareness, Signage) Other Outside Services Recruiting/Outreach Marketing/Community Awareness Staff Training Staff Travel TOTAL COSTS
BUDGET/ EXPENSE $540,000 $188,700
WIB - WIA Adult $45,000 $16,650
WIB - WIA Dislocated Worker $45,000 $16,650
WIB - WIA Youth $30,000 $11,100
VEC Wagner Peyser $65,000 $24,050
VEC Trade VEC Adjustment Unemployment VCCS Assistance Compensation Carl Perkins $35,000 $12,950 $55,000 $20,350 $20,000 $7,400
DRS - WIA Title IV Rehabilitative Job Corps Services program $55,000 $20,350 $20,000 $7,400 $0 $0
HUD Employment and Training Program $30,000
Youth Opportunity Temporary Grant Employment program DSS-TANF DSS-FSET Agency $20,000 $7,400 $45,000 $16,650 $30,000 $11,100 $45,000 $16,650
$225,000 $0 $0 $0 $0 $0 $40,750 $0
$31,395
$31,395
$20,930
$25,116
$5,233
$8,372
$5,233
$20,930
$5,233
$5,233
$3,140
$10,465
$10,465
$10,465
$31,395
$3,500
$3,500
$3,500
$3,500
$2,500
$2,500
$2,500
$3,500
$1,500
$750
$1,500
$2,500
$2,500
$1,500
$5,500
$61,250 $7,500 $15,000 $6,125 $19,992 $325 $0 $0 $0
$7,500 $918 $1,837 $750 $2,448
$7,500 $918 $1,837 $750 $2,448
$5,000 $612 $1,224 $500 $1,632
$6,250 $765 $1,531 $625 $2,040
$2,500 $306 $612 $250 $816
$3,750 $459 $918 $375 $1,224
$2,500 $306 $612 $250 $816
$6,250 $765 $1,531 $625 $2,040 $150
$2,500 $306 $612 $250 $816
$2,500 $306 $612 $250 $816 $175
$2,500 $306 $612 $250 $816
$1,250 $153 $306 $125 $408
$3,750 $459 $918 $375 $1,224
$2,500 $306 $612 $250 $816
$5,000 $612 $1,224 $500 $1,632
$0 $1,250 $0 $0 $0 $0 $0 $0 $1,105,892
$250
$250
$250
$175
$150
$175
$110,248
$110,248
$74,749
$128,877
$60,342
$92,949
$39,617
$111,291
$38,617
$10,642
$39,124
$42,607
$81,342
$57,549
$107,689
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TOTAL COSTS BY PARTNER OR PARTNER PROGRAM
ONE-STOP CENTER NAME: VEC Trade VEC VCCS Adjustment Unemployment Carl Assistance Compensation Perkins $42,746 $16,598 $62,746 $23,998 $23,099 $8,859 DRS - WIA Title IV Rehabilitative Services $58,615 $22,052 HUD Employment and Training Program $4,131 $1,946 $32,840 Youth Opportunity Grant program DSS-TANF DSS-FSET $23,357 $8,981 $49,390 $18,717 $33,873 $12,924
COSTS Staff Costs: Salaries Benefits Facility Costs: Rent Utilities Maintenance Contracts Repairs Security Property Tax Furniture & Fixtures Other (Provide details below) Equipment/Communication Costs: Computer Hardware Computer Software Data Line Telephone Equipment Telephone Service Fees Pagers Copier Equipment Fax Equipment Fax Service Fees Operations: General Supplies Freight & Messenger Printing (Outreach, Community Awareness, Signage) Other Outside Services Recruiting/Outreach Marketing/Community Awareness Staff Training Staff Travel TOTAL COSTS
BUDGET/ EXPENSE $650,000 $240,500
WIB - WIA Adult $57,394 $22,487
WIB - WIA Dislocated Worker $52,746 $20,298
WIB - WIA Youth $43,427 $17,423
VEC Wagner Peyser $89,789 $35,723
Job Corps program $22,066 $8,373
Temporary Employment Agency $53,779 $20,784
$250,000 $24,000 $7,500 $5,000 $25,000 $0 $75,000 $0
$34,884 $3,349 $1,047 $698 $3,488 $0 $8,279 $0
$34,884 $3,349 $1,047 $698 $3,488 $0 $8,279 $0
$23,256 $2,233 $698 $465 $2,326 $0 $6,686 $0
$27,907 $2,679 $837 $558 $2,791 $0 $7,323 $0
$5,814 $558 $174 $116 $581 $0 $3,297 $0
$9,302 $893 $279 $186 $930 $0 $3,774 $0
$5,814 $558 $174 $116 $581 $0 $3,297 $0
$23,256 $2,233 $698 $465 $2,326 $0 $6,686 $0
$5,814 $558 $174 $116 $581 $0 $2,297 $0
$5,814 $558 $174 $116 $581 $0 $1,547 $0
$3,488 $335 $105 $70 $349 $0 $1,978 $0
$11,628 $1,116 $349 $233 $1,163 $0 $4,093 $0
$11,628 $1,116 $349 $233 $1,163 $0 $4,093 $0
$11,628 $1,116 $349 $233 $1,163 $0 $3,093 $0
$34,884 $3,349 $1,047 $698 $3,488 $0 $10,279 $0
$87,500 $9,000 $17,500 $8,750 $24,480 $500 $5,500 $3,600 $2,400
$10,714 $1,102 $2,143 $1,071 $2,998 $21 $673 $441 $294
$10,714 $1,102 $2,143 $1,071 $2,998 $21 $673 $441 $294
$7,143 $735 $1,429 $714 $1,998 $14 $449 $294 $196
$8,929 $918 $1,786 $893 $2,498 $18 $561 $367 $245
$3,571 $367 $714 $357 $999 $7 $224 $147 $98
$5,357 $551 $1,071 $536 $1,499 $11 $337 $220 $147
$3,571 $367 $714 $357 $999 $7 $224 $147 $98
$8,929 $918 $1,786 $893 $2,498 $168 $561 $367 $245
$3,571 $367 $714 $357 $999 $7 $224 $147 $98
$3,571 $367 $714 $357 $999 $182 $224 $147 $98
$3,571 $367 $714 $357 $999 $7 $224 $147 $98
$1,786 $184 $357 $179 $500 $4 $112 $73 $49
$5,357 $551 $1,071 $536 $1,499 $11 $337 $220 $147
$3,571 $367 $714 $357 $999 $7 $224 $147 $98
$7,143 $735 $1,429 $714 $1,998 $14 $449 $294 $196
$3,000 $1,750 $3,500 $0 $7,500 $7,500 $17,500 $5,000 $1,481,980 OK!
$367 $306 $394 $0 $845 $845 $2,143 $612 $156,596
$367 $285 $246 $0 $528 $528 $2,143 $612 $148,957
$245 $311 $427 $0 $915 $915 $1,429 $408 $114,136
$306 $113 $789 $0 $1,690 $1,690 $1,786 $510 $190,706
$122 $210 $246 $0 $528 $528 $714 $204 $78,925
$184 $35 $246 $0 $528 $528 $1,071 $306 $114,738
$122 $14 $99 $0 $211 $211 $714 $204 $50,560
$306 $166 $115 $0 $246 $246 $1,786 $510 $136,071
$122 $9 $66 $0 $141 $141 $714 $204 $47,863
$122 $19 $131 $0 $282 $282 $714 $204 $23,283
$122 $13 $90 $0 $194 $194 $714 $204 $47,182
$61 $15 $107 $0 $229 $229 $357 $102 $55,262
$184 $20 $140 $0 $299 $299 $1,071 $306 $98,737
$122 $18 $123 $0 $264 $264 $714 $204 $72,574
$245 $215 $279 $0 $599 $599 $1,429 $408 $145,053
Allocated costs, Direct and Indirect, must equal the amount on the One-Stop Center Budget spreadsheet (1st sheet in this workbook)
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