The working job title, position type, salaries, wages, benefits and payroll tax amounts automatically populate from the information on the administrative and program support wages – employees section and administrative and program support benefits – employees section.

For each employee or group of employees, provide the percentage attributed to each cost category for the following items:

Most employees reported on this section will only have costs allocated for administration cost categories.

If an administrative employee also provides direct care services as a portion of their working time, allocate that portion of the employee’s work to the direct care cost categories. Do not allocate administrative time to the direct care cost categories. Only allocate time directly spent with people served to direct care cost categories

Example: Gabi is the clinical director of Organization Z, and she also is a registered nurse (RN). Gabi spends 20% of her time providing RN services directly to people who receive DWRS day services, and she spends 80% of her time overseeing the organization’s administration of its clinical practice. The organization allocates 20% of Gabi’s salaries, wages, benefits and payroll tax costs to the DWRS day services direct care cost category and 80% of the costs to the DWRS service administration cost category.

The administrative and direct care allocations automatically calculate. The total allocations should equal 100% for each employee or group of employees.

Describe the methodology the organization used to allocate administrative and program support wage and benefit costs for administrative and program support employees. Include enough detail so a person unfamiliar with the organization can understand the allocation procedure used.

For information about how to allocate costs, refer to the general guidance about cost allocation methodologies section.