The working job title, position type, salaries, wages, benefits, payroll taxes and reported paid hours automatically populate from information on the direct care and supervisor wages – employees section and direct care and supervisor benefits – employees section.

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

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

If a direct care employee spends some of their working time on planning services, traveling between people who receive services or other work-related time that is not supporting people, allocate that portion of the employee’s work to the program plan support for the correct service grouping.

If a direct care employee also provides administrative tasks as a portion of their working time, allocate that portion of the employee’s work to the DWRS service administration cost category. 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: Peyton is an RN for a residential provider. They spend 90% of their working time providing direct care for residents, but they also spend 10% of their time providing clinical oversight to the non-DWRS services for the organization. The organization allocates 90% of Peyton’s costs to the RN staff for residential services cost category, and 10% to the all other administration cost category.

The accuracy of these allocations depends on how the organization accounts for staffing time. If the organization makes estimates, the cost report preparer should support the estimates with sound reasoning/estimation methodologies and describe them in the “cost allocation methodology” field. For help determining the allocation of staff time for the organization, refer to Time-study worksheet, DHS-7190 (PDF).

Example: Nora spends her time providing DWRS services but splits the amount of time she work into different tasks. She spends 75% of her time providing day services as a direct care work and 25% of her time doing program plan support, including documentation and planning activities. The organization allocates 75% to day services for direct care staff cost category and 25% to program plan support for day service cost category.

Example: A group of direct support workers provide personal support direct care as their main job task. The organization requires that 5% of all direct care workers’ time be spent on program support, completing documentation and attending training. The organization allocates 95% of this group to the personal support staff cost category and 5% to program plan support for unit-based services without programming cost category.

The DWRS direct care, other and administrative allocation percentages automatically calculate. The allocation percentages should equal 100%.