Administrative and program support payment cost allocations – contractors
Page posted: 2/12/21
This section of the cost report asks the cost report preparer to allocate payments to contractors, temporary workers and per diem workers reported on the administrative and program support payments – contractors section to at least one administration or direct care cost category. The allocation of these costs should follow the principles in the general guidance about cost allocation methodologies section.
Category | Instructions |
Position classifications | The working job title, position type and total payments automatically populate from the information on the administrative and program support payments – contractors section. |
Administrative allocations | For each working job title, provide the percentage of payments attributable to each listed cost category. Most staff members reported on this section will only have costs allocated for administration cost categories. If an administrative staff member also provides direct care services as a portion of their working time, allocate that portion of the staff member’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: Qiu is a contractor who spends 15% of his time providing DWRS residential services directly to people, and he spending 85% of his time performing maintenance on the group homes. The organization allocates 15% of its payments to Qiu to DWRS residential services cost category and 85% of its payments to the DWRS service administration cost category. |
Total allocation | The administrative and direct care allocations automatically calculate. The total allocations should equal 100% for each contractor or group of contractors. |
Cost allocation methodology | Describe the methodology the organization uses to allocate wage and benefit costs for administrative and program support contractors. 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. |
Next step
Next, review direct care and supervisors.
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