** Archive **
APL 278 (Subj:Shared Cost and Workforce Investment Act Administration Adjustment)
Administrative Procedure Letter No. 278
August 24, 2004
TO: All County Department of Job and Family Services' Directors All Administrative Procedure Manual Holders
FROM: Thomas J. Hayes, Director
SUBJECT: Subj:Shared Cost and Workforce Investment Act Administration Adjustment

In county departments of job and family service agencies, the total amount of shared cost allocated to WIA programs by FTE and RMS time studies is charged to WIA administration. The shared cost pool includes some costs that are considered an allowable program expense for WIA. This Administrative Procedure Letter provides instructions for properly calculating the WIA program and administration amounts associated with shared costs allocated to WIA.

Implementation and use of the attached reclassification method will greatly reduce the amount of shared costs being attributed to WIA administration and instead accurately reflect the charge as it affects a WIA program expense. Please note this will not reduce the total shared costs charged to WIA, only the distribution between WIA administration and WIA program allocations. The spreadsheet included in this Administrative Procedure Letter should be used to calculate the amount of shared costs allocated to WIA administration and WIA program.

To determine which employees in the shared cost pool, are considered administration for WIA, please review the Department of Labor (DOL) guidelines and definitions of administration. These guidelines and definitions are contained in the Code of Federal Regulations, Title 20, Chapter 5, Volume 3 [CITE: 20CFR667.220].

Attached is an Administrative Cost Allocation (ACA) spreadsheet, a sample ACA spreadsheet, and instructions for completion of this spreadsheet, provided for your assistance. While ODJFS does not require counties to use this specific spreadsheet, information captured herein should be included in any other format that counties use. Please note this is a one time reclassification and recoding process applicable to SFY 2004 expenditures only. A new methodology will be applicable for SFY 2005.

The policy for SFY 2005 will be rule filed independently from this Administrative Procedure Letter.

Should you have additional questions regarding this Administrative Procedure Letter, please contact your local fiscal supervisor or the Bureau of County Finance and Technical Assistance at (614) 752 9194.

Attachments

Administrative Cost Allocation (ACA) spreadsheet

Sample Administrative Cost Allocation (ACA) spreadsheet

Instructions for completing the Administrative Cost Allocation (ACA) spreadsheet