ATTACHMENT TO MEMORANDUM 2002-22
COST ALLOCATION AGREEMENT
STATE AND LOCAL GOVERNMENTS
STATE/LOCALITY: | DATE: June 4, 2002 |
State of Connecticut | |
Office of the Comptroller | FILING REF: the preceding |
55 Elm Street | Agreement was dated 2/21/01 |
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 6/30/02 for further allocation to Federal grants, contracts and other agreement 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 department and agencies.
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:
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) |
Robert I. Aaronson (Name) |
State Comptroller (Title) |
Acting Director, Division of Cost Allocation (Title) |
June 17, 2002 (Date) |
June 4, 2002 (Date) |
HHS Representative L. Martillotti | |
Telephone: 212-264-2069 |
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ADDENDUM TO RATE AGREEMENT | |||||
June 4, 2002 Agreement Reference Date |
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ORGANIZATION: | State of Connecticut Office of the State Comptroller |
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ADDRESS: | Hartford, Connecticut 06106 | ||||
TYPE | FROM | TO | RATE ** | LOCATION | APPLICABLE TO |
Fixed | 7/1/01 | 6/30/02 | * | 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 6/30/02 | ||||
SERS Regular Employees | 21.95% | ||||
SERS Hazardous Duty Employees | 22.38% | ||||
Alternate Retirement Plan (ARP) | 9.34% | ||||
Teachers Retirement | 17.73% | ||||
Unemployment Compensation | .06% | ||||
Group Life Insurance | .18% | ||||
FICA - Social Security | 5.96% | ||||
FICA - Medicare | 1.45% | ||||
Medical Insurance | 12.69% | ||||
**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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