STATE OF CONNECTICUT | ||
NANCY WYMAN COMPTROLLER |
OFFICE OF
THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775 |
MARK OJAKIAN DEPUTY COMPTROLLER |
MEMORANDUM NO. 96-26
May 15, 1996
TO THE HEADS OF ALL STATE AGENCIES
Attention: | Chief Fiscal Officers or Business Managers |
Subject: | Statewide Cost Allocation Plans for the Fiscal Years 1995-96 |
Attached is the approved 1995-96 Statewide Cost Allocation Plan, dated April 18, 1996.
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 Fiscal Analysis 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 1995-96 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. 95-44 for the 1995-96 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.
Component | Rate |
---|---|
SERS Contributions | 21.51% |
SERS Administration | 0.48% |
Alternate Retirement Plan | 8.68% |
Teachers Retirement Plan | 17.12% |
Hazardous Duty | 16.25% |
Judges/Compensation Commissioners | 28.60% |
Unemployment Compensation | 0.21% |
Group Life Insurance | 0.15% |
Social Security | 7.64% |
Medical Insurance | 10.02% |
If there are any questions, please call our Budget and Fiscal Analysis Division at 566-8384.
NANCY WYMAN
STATE COMPTROLLER
Exhibit A
1995-1996
SUMMARY TOTALS
BY SUPER AGENCIES
AUDITORS OF PUBLIC ACCOUNTS | OFFICE OF THE STATE TREASURER | OFFICE OF THE STATE COMPTROLLER | |
AGRICULTURE | (55,505) | 3,976 | 31,556 |
BUSINESS REGULATIONS | (47,315) | 23,250 | 189,973 |
CHILDREN & FAMILIES | (84,756) | 103,246 | 759,519 |
CONSUMER PROTECTION | (45,679) | 12,014 | 65,508 |
CORRECTIONS | (207,059) | 267,336 | 1,314,687 |
ECONOMIC DEVELOPMENT | (1,549) | 10,099 | 88,040 |
STATE BOARD OF EDUC. | (176,496) | 223,846 | 990,859 |
ENVIRONMENTAL PROT. | (4,665) | 65,747 | 342,672 |
PUB HEALTH & ADD. SRV | (216,583) | 38,885 | 286,098 |
HIGHER EDUCATION | (531,829) | 835,375 | 4,226,884 |
HOUSING | 150,102 | 11,246 | 71,018 |
SOCIAL SERVICES | 292,498 | 95,704 | 526,054 |
JUDICIAL | (392,084) | 382,807 | 1,389,687 |
LABOR | 257,168 | 117,175 | 573,502 |
MENTAL HEALTH | (128,035) | 141,952 | 785,129 |
MENTAL RETARDATION | (96,448) | 232,416 | 1,178,415 |
MOTOR VEHICLES | (15,528) | 21,932 | 172,990 |
PUBLIC SAFETY | (180,147) | 109,462 | 494,770 |
REVENUE SERVICES | 8,061 | 24,825 | (63,331) |
TRANSPORTATION | (31,161) | 40,345 | 330,094 |
ALL OTHERS | (96,232) | 172,544 | 637,567 |
TOTALS | (1,603,242) | 2,934,185 | 14,391,693 |
OPM MANAGEMENT | DAS BUREAU OF PERSONNEL | DAS-BUREAU OF COLLECT. SERVICES | |
AGRICULTURE | 12,643 | 19,388 | 0 |
BUSINESS REGULATIONS | 240,011 | 199,925 | 0 |
CHILDREN & FAMILIES | 105,480 | 1,094,517 | 773,288 |
CONSUMER PROTECTION | (4,880) | 81,927 | 0 |
CORRECTIONS | (67,463) | 3,418,442 | 0 |
ECONOMIC DEVELOPMENT | 26,529 | 67,739 | 0 |
STATE BOARD OF EDUC. | 16,392 | 833,144 | 620,757 |
ENVIRONMENTAL PROT. | (43,331) | 469,077 | 0 |
PUB HEALTH & ADD. SRV | (365,334) | 574,852 | (703,030) |
HIGHER EDUCATION | (709,881) | (3,018,676) | 0 |
HOUSING | (27,877) | 67,836 | 0 |
SOCIAL SERVICES | 6,273 | 946,148 | 494,634 |
JUDICIAL | (5,450) | (163,602) | 0 |
LABOR | 105,784 | 562,028 | 0 |
MENTAL HEALTH | (174,639) | 2,301,814 | 641,288 |
MENTAL RETARDATION | (236,495) | 2,833,469 | 944,061 |
MOTOR VEHICLES | (30,788) | 353,172 | 0 |
PUBLIC SAFETY | 243,379 | 946,698 | 0 |
REVENUE SERVICES | 12,630 | 324,849 | 0 |
TRANSPORTATION | (280,035) | 1,888,184 | 0 |
ALL OTHERS | 135,444 | 754,830 | 0 |
TOTALS | (1,041,608) | 14,555,762 | 2,770,997 |
DAS BUREAU OF BUSINESS SERVICES | DAS BUREAU OF PUBLIC WORKS | DATA PROCESSING INTERNAL SERVICE FUND | |
AGRICULTURE | 16,475 | 218,762 | 29 |
BUSINESS REGULATIONS | 70,303 | (451,857) | 152 |
CHILDREN & FAMILIES | 54,410 | 16,965 | 1,559 |
CONSUMER PROTECTION | 33,433 | 843,631 | 153 |
CORRECTIONS | 275,512 | 2,140,380 | 1,860 |
ECONOMIC DEVELOPMENT | 61,303 | (30,280) | 48 |
STATE BOARD OF EDUC. | 115,036 | 1,425,472 | 1,393 |
ENVIRONMENTAL PROT. | 120,902 | 1,684,872 | 302 |
PUB HEALTH & ADD. SRV | 77,498 | 1,666,102 | 886 |
HIGHER EDUCATION | 249,508 | 32,423 | 112 |
HOUSING | 17,600 | 213,429 | 30 |
SOCIAL SERVICES | 13,615 | 4,412,287 | 13,814 |
JUDICIAL | 147,559 | 616,625 | 1,321 |
LABOR | (818) | 67,922 | 130 |
MENTAL HEALTH | 31,534 | 358,127 | 1,581 |
MENTAL RETARDATION | 529,166 | 286,369 | 8 |
MOTOR VEHICLES | 189,333 | (763,771) | 890 |
PUBLIC SAFETY | 52,298 | 927,583 | 1,113 |
REVENUE SERVICES | 77,140 | 2,892,335 | 4,109 |
TRANSPORTATION | 658,439 | (41,473) | 114 |
ALL OTHERS | 92,468 | 1,989,676 | 560 |
TOTALS | 2,882,714 | 18,505,580 | 30,165 |
PURCHASING INTERNAL SERVICE FUND | OFFICE OF THE ATTORNEY GENERAL | PAYMENTS TO TOWNS IN LIEU OF TAXES | |
AGRICULTURE | 1,931 | 34,347 | 139,808 |
BUSINESS REGULATIONS | 3,092 | 326,057 | 2,942 |
CHILDREN & FAMILIES | (22,351) | 1,119,259 | 125,971 |
CONSUMER PROTECTION | (1,735) | 737,742 | 12,359 |
CORRECTIONS | 294,580 | 500,597 | 7,184,597 |
ECONOMIC DEVELOPMENT | (2,064) | 48,097 | 0 |
STATE BOARD OF EDUC. | 46,338 | 224,548 | 1,409,234 |
ENVIRONMENTAL PROT. | 33,460 | 597,796 | (2,363,999) |
PUB HEALTH & ADD. SRV | 61,683 | 386,639 | (30,632) |
HIGHER EDUCATION | (7,295) | 271,907 | 6,248,574 |
HOUSING | 7,614 | 29,498 | 10,400 |
SOCIAL SERVICES | (14,176) | 2,027,832 | 313 |
JUDICIAL | (4,331) | 434,550 | 1,290,457 |
LABOR | (12,325) | 419,707 | (10,696) |
MENTAL HEALTH | 546,634 | 237,462 | 1,239,456 |
MENTAL RETARDATION | (34,420) | 91,577 | 516,702 |
MOTOR VEHICLES | (21,462) | 64,359 | 28,700 |
PUBLIC SAFETY | 21,055 | 227,110 | 1,502,997 |
REVENUE SERVICES | (13,039) | 710,116 | 16,721 |
TRANSPORTATION | (52,341) | (289,414) | 120,933 |
ALL OTHERS | 126,158 | 317,277 | 18,023 |
TOTALS | 957,006 | 8,517,063 | 17,462,859 |
INSURANCE PURCHASING BOARD | INDUSTRIES INTERNAL SERVICE FUND | TUITION RE- IMBURSEMENT | |
AGRICULTURE | 642 | (40) | 11,650 |
BUSINESS REGULATIONS | 5,360 | (2,899) | 31,420 |
CHILDREN & FAMILIES | 48,729 | (10,502) | 212,292 |
CONSUMER PROTECTION | 52 | (1,445) | 2,778 |
CORRECTIONS | 392,158 | (447,811) | 112,399 |
ECONOMIC DEVELOPMENT | 13,724 | (15,072) | 3,866 |
STATE BOARD OF EDUC. | 538,514 | (4,947) | 107,662 |
ENVIRONMENTAL PROT. | (105,514) | (1,916) | 73,442 |
PUB HEALTH & ADD. SRV | 28,225 | (6,172) | 70,989 |
HIGHER EDUCATION | 2,121,025 | (22,858) | 223,738 |
HOUSING | (1,068) | (11) | 23,961 |
SOCIAL SERVICES | 9,221 | (5450) | 112,024 |
JUDICIAL | 310,405 | (915) | 14,694 |
LABOR | 36,606 | (2,459) | 36,550 |
MENTAL HEALTH | 316,710 | (6,822) | 195,329 |
MENTAL RETARDATION | 127,132 | (1,012) | 161,716 |
MOTOR VEHICLES | 37,790 | (276,597) | 18,209 |
PUBLIC SAFETY | 440,972 | (3,318) | 104,303 |
REVENUE SERVICES | 4,724 | (637) | 39,710 |
TRANSPORTATION | 264,069 | (17,731) | 120,086 |
ALL OTHERS | 536,539 | (4,344) | 69,305 |
TOTALS | 5,126,014 | (832,959) | 1,746,125 |
TOTAL | |
AGRICULTURE | 435,663 |
BUSINESS REGULATIONS | 590,414 |
CHILDREN & FAMILIES | 4,297,626 |
CONSUMER PROTECTION | 1,735,859 |
CORRECTIONS | 15,180,217 |
ECONOMIC DEVELOPMENT | 270,480 |
STATE BOARD OF EDUC. | 6,371,751 |
ENVIRONMENTAL PROT. | 868,848 |
PUB HEALTH & ADD. SRV | 1,870,108 |
HIGHER EDUCATION | 9,919,006 |
HOUSING | 573,777 |
SOCIAL SERVICES | 8,930,789 |
JUDICIAL | 4,021,723 |
LABOR | 2,150,273 |
MENTAL HEALTH | 6,487,521 |
MENTAL RETARDATION | 6,532,656 |
MOTOR VEHICLES | (220,772) |
PUBLIC SAFETY | 4,888,275 |
REVENUE SERVICES | 4,038,215 |
TRANSPORTATION | 2,710,110 |
ALL OTHERS | 4,749,815 |
TOTALS | 86,402,353 |
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Exhibit B
1995-96 FRINGE BENEFITS
The following rates were published under Memorandum NO. 95-44 for the 1995-96 fiscal year.
Expenditure Object | Description | Fringe Benefit Rate |
01-010 and all other codes not listed below | Full Time | 40.01% |
01-020 | Temporary | 29.84% |
01-030 | Contractual | 7.85% |
01-040 | Student Labor | 0.00% |
01-050 | Fees | 0.00% |
01-090 | Accumulated Sick Leave at Normal Retirement | 7.64% |
01-130 | Patient or Inmate Workers | 0.00% |
01-150 | Graduate Assistants - UCONN | 10.02% |
01-180 | Overtime - Temporary Employee | 29.84% |
01-220 | Accumulated Sick Leave at Death or Disability | 0.00% |
01-240 | Allowances/Reportable Payments Alternate Retirement Plan Without Social Security | 19.06% |
01-250 | Allowances/Reportable Payments Alternate Retirement Plan With Social Security | 26.70% |
01-260 | Allowances/Reportable Payments Teachers Retirement Without Social Security | 27.50% |
01-270 | Allowances/Reportable Payments Teachers Retirement With Social Security | 27.50% |
01-310 thru 01-380 | Teachers Retirement System Without Medicare Social Security | 27.50% |
01-390 | Teachers Retirement Plan - Accumulated Sick Leave at Retirement | 0.00% |
01-410 thru 01-480 | Teachers Retirement Plan With Medicare Social Security | 27.50% |
01-490 | Teachers Retirement Plan - Accumulated Sick Leave at Retirement | 0.00% |
01-510 thru 01-580 | Alternate Retirement Plan Without Social Security | 19.06% |
01-590 | Alternate Retirement Plan - Accumulated Sick Leave at Retirement | 0.00% |
01-610 thru 01-680 | Alternate Retirement Plan With Social Security | 26.70% |
01-690 | Alternate Retirement Plan - Accumulated Sick Leave at Retirement | 7.64% |
01-710 thru 01-780 | Alternate Retirement Plan With Medicare Social Security | 19.06% |
01-790 | Alternate Retirement Plan - Accumulated Sick Leave at Retirement | 0.00% |
01-800 thru 01-850 | Lecturers (CSU) | 7.85% |
01-860 | Federal College Work-Study (CSU) | 0.00% |
01-870 | Fed. College Work-Study Match(CSU) | 0.00% |
01-880 | Summer Workers (CSU) | 29.84% |
01-890 | Lecturers (CSU) | 7.85% |
01-900 | Student/Graduate Interns (CSU) | 0.00% |
01-920 | Interest Penalty - Payroll Awards | 0.00% |
01-930 | Durational Employees-No Benefits (UCONN) | 29.84% |
01-950 | Buy Back Option | 0.00% |
01-960 | Foreign Nationals with F-1 or J-1 Visa | 10.02% |
01-970 | Graduate Assistants (CSU) | 0.00% |
Hazardous Duty With Social Security | 34.27% | |
Hazardous Duty With No Social Security | 26.63% | |
Judges & Compensation Commissioners | 46.62% |
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COST ALLOCATION AGREEMENT
STATE AND LOCAL GOVERNMENTS
STATE/LOCALITY: State of Connecticut Office of the Comptroller 55 Elm Street Hartford, Connecticut 06106 |
>DATE: APRIL 18, 1996 FILING REF: the preceding Agreement was dated 4/10/95 |
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 6/30/96 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:
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 . Bamundo ____________________ (Name) |
State Comptroller ____________________ (Title) | Director, Division of Cost Allocation ____________________ (Title) |
May 8, 1996 ____________________ (Date) | April 18, 1996 ____________________ (Date) |
HHS Representative M. Stack | |
Telephone: 212-264-2069 |
**************************************************************
ADDENDUM TO RATE AGREEMENT
April 18, 1996
____________________
Agreement Reference Date
ORGANIZATION: | State of Connecticut Office of the State Comptroller |
ADDRESS: | Hartford, Connecticut 06106 |
TYPE | FROM | TO | RATE ** | LOCATION | APPLICABLE TO |
Fixed | 7/1/95 | 6/30/96 | * | 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 6/30/96 |
Retirement-Contributions | 21.51% |
Retirement-Administration | .48% |
Retirement-ARP | 8.68% |
Teachers Retirement | 17.12% |
Hazardous Duty | 16.25% |
Unemployment Compensation | .21% |
Group Life Insurance | .15% |
Social Security | 7.64% |
Medical Insurance | 10.02% |
**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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