Administrative and program support wages – employees
Page updated: 4/5/22
This section of the cost report collects information about employees with costs and responsibilities related to administration and program support of DWRS services for the entire reporting year.
Include staff members on this section if their primary responsibilities include administration or program support. Make sure to include salaries and wages for the entire reporting year, not just a weekly/monthly rate of what the staff member is paid.
Do not include the same employee or group of employees on more than one section of the cost report. Consider the percentage of time the employee(s) spent in billable direct care services and non-billable administrative and program support services. Include the employee(s) on the section where they spent more than half of their time.
Do not include the following staff on this section:
Note: This is not a typical situation. If the organization accounts for home office/corporate expenses in this manner, do not report the home or corporate office employees on this section. Instead, report these costs on the general and administrative costs and cost allocation section.
Example: Provider M is part of Midwest Provider Agency, which is a large organization that operates multiple lines of business in Minnesota, Wisconsin and Iowa. Midwest Provider Agency charges Provider M, the Minnesota disability services unit, a fee to support corporate office expenses, including the CEO’s salary. The assessed fee does not specify the amount that is directly attributed to the CEO, so the cost report preparer reports these costs on the general and administrative costs and cost allocation section.
Category | Instructions |
Working job title | Provide the working job title for each administrative and program support position. If the organization has multiple employees with the same title (e.g., accounts payable clerk or housekeeper), group them together on the same row. |
Position type | Use the drop-down menu to select the position type that best fits the job functions for each working job title. DHS provides the most common position types for convenience. If none of these position types accurately represent the employee’s primary duties, select the “all other” option. For employees who have job duties in multiple position types, choose the position type that best fits the employee’s primary duties. Example: Elias has responsibilities in general administration and accounting. He spends 60% of his time doing accounting, so the organization uses the “accounting” drop-down option because he spends most of his time in that position type. |
Total FTE paid during reporting period | Provide the total number of full-time equivalent (FTE) employees who receive salaries and wages for each working job title during the reporting period. For consistency across all cost reports, approximate FTE based on a 2,080-hour work year. Example: Carly was a full-time employee who filled an organization’s information technology position for the first three months of the fiscal year. Then, Carly left the organization. The position was vacant for two months until the organization hired Hugo as the new information technology employee. He worked for the remaining seven months of the fiscal year. For the fiscal year, the position was filled for 10 out of 12 months, so the provider reports 0.83 FTE (i.e., 10 months divided by 12 months), assuming a full-time work schedule (i.e., 40 hours per week). |
Total salaries and wages | Provide the total annual actual gross salaries and wages, including: Do not include benefit payments, payroll taxes or reimbursement of other employee-related expenses on this section (e.g., tuition reimbursement, mileage reimbursement, etc.). Instead, report these items on the administrative and program support benefits – employees section and transportation costs section. |
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