Exhibit A

Sample - Personnel Cost Worksheet July 1, 20XX to June 30, 20XX
Annual Salary (A) a Executive Director Administrative Assistant Controller Accountant Program Planner (4) Field Operations Director Area Coordinator * Program Specialist Personnel Director Personnel Clerk (3) MIS Director Head Start Director Data Entry Clerk * All Other Positions ** TOTAL $60,000 22,000 45,000 90,000 120,000 35,000 15,000 25,000 40,000 60,000 45,000 45,000 12,000 700,000 $1,314,000 4,111 1,683 3,443 6,885 9,180 2,678 1,148 1,913 3,260 4,590 3,443 3,443 918 53,550 $100,245 $240 240 240 720 960 240 240 480 240 720 240 240 240 12,000 $17,040 $600 220 450 900 1,200 350 150 250 400 600 450 450 120 7,000 $13,140 $2,400 2,400 2,400 7,200 9,600 2,400 1,400 4,800 2,400 7,200 2,400 2,400 1,200 120,000 $168,200 $4,800 1,760 3,600 7,200 9,600 2,800 1,200 2,000 3,200 4,800 3,600 3,600 960 56,000 $105,120 Worker's Health Compensation Insurance (D) (E) Total Benefits b $12,151 $6,303 $10,133 $22,905 $30,540 $8,468 $4,138 $9,443 $9,500 $17,910 $10,133 $10,133 $3,438 $248,550 $403,745 Total Personnel Costs (a+b) $72,351 28,303 55,133 112,905 150,540 43,468 19,138 34,443 49,300 77,910 55,133 55,133 15,438 948,550 $1,717,745

Position

FICA (B)

State UI (C)

Retirement (F)

(A) In this example, vacation, holiday, sick leave, and other paid absences were included are in salaries and claimed in claimed on other grants, contracts, or agreements, as part of salary costs. Separate claims for these absences are not made. Refer to Exhibit C. (B) FICA taxable wages were computed at 6.2% of $55,500 per employee, and 1.45% based on $130,200 per employee. (C) State unemployment compensation taxable wages were computed on the 1st $8,000 for 71 employees at 3% ( 71 x $8,000 x 3% = $17,040) (D) Worker's compensation was estimated at 1% of salaries (1% x $1,314,000 = $13,040). (E) Health insurance was computed at $200 per month per employee. (F) Retirement was computed at 8% of an employee's annual salary. Example: Executive Director's annual salary: $60,000 x 8% = $4,800. * This represents employees who will work less than a twelve month period due to a grant/contract not being reviewed. ** These positions have been consolidated for illustrative purposes only; all personnel positions that require charging time to more than one cost objective must be identified separately on this exhibit. Note: Salaries and fringes included in this exhibit are for illustrative purposes only.

Exhibit A-1

Heading Position

Explanation Identify positions on the staff: includes all staff members, both professional and non-professional. Reflects the actual amount to be paid for that position during the year. In some cases, position stop and start with grants/contracts: and the organization's personnel may fill more than one position during a year, but not at any one time. Should be computed in accordance with the rates and maximum appropriate earnings of Unemployment Compensation in effect for the period covered. This is the organization's share. Should be computed in accordance with the rates and maximum appropriate earnings of Unemployment Compensation in effect for the period covered. This is the organization's share. Costs should be obtainable either form the insurance policy or its insurance agent.

Annual Salary

FICA

State Unemployment Compensation

Worker's Compensation Health Insurance Retirement

Should be the actual cost to the employer for this coverage. Should be the actual cost paid by the employer for the Retirement Plan.

Exhibit B
Sample - Allocation of Personnel Worksheet July 1, 20XX to June 30, 20XX
Federal Programs a Position Executive Director Administrative Assistant Controller Accountant Program Planner (4) Annual Salary $60,000 $22,000 $45,000 $90,000 $120,000 100% Indirect Costs $54,000 22,000 45,000 90,000 12,000 10% Direct Costs (a+b) $6,000 $0 $0 $0 $108,000 90% 72,000 60% 12,000 10% 18,000 15% 6,000 5% U.S. Dept. of U.S. Dept. of U.S. Dept. of Labor HHS Education State Service Delivery Agency Non-Federal Programs b Rehab Services $6,000 Other

Field Operations Director

$35,000 100%

5,250 15%

$29,750 85% $15,000 $25,000 100%

8,750 25%

5,250 15%

8,750 25%

5,250 15% 15,000

1,750

Area Coordinator * Program Specialist

$15,000 $25,000 100%

20,000 80%

5,000 20%

Personnel Director Personnel Clerk (3) MIS Director Head Start Director

$40,000 $60,000 $45,000 $45,000 100%

40,000 60,000 45,000

$0 $0 $0 $45,000 100% $12,000 9,000 20% 9,000 280,000 $398,750 105,000 $163,250 36,000 80% 3,000 175,000 $204,750 105,000 $131,250 $6,000 35,000 $36,750

Data Entry Clerk * All Other Positions ** TOTAL

$12,000 $700,000 $1,314,000 373,250

$700,000 $940,750

* This represents an enployee who will work less than a twelve month period. ** These positions have been consolidated for illustrative purposes only. All personnel positions that require time to be charged to more than one cost objective must be identified separately in this worksheet. Note: The salaries included in this exhibit are for illustrative purposes only.

Exhibit B-1
Sample - Time Distribution Report

USA State Agency 1776 Demoracy Boulevard Washington, D.C. 20099 Sunday Monday Tuesday Wednesday Thursday 1st Week Project # 1 Project # 2 Project # 3 Project # 4 Project # 5 Overhead* Subtotal 2nd Week Project # 1 Project # 2 Project # 3 Project # 4 Project # 5 Overhead* Subtotal Total Friday Saturday Overtime

Employee Name: Leave Without Pay

Holiday

Sick Leave

Annual Leve

Other

Total 0 0 0 0 0 0 0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0 0

0 0

0 0

0 0

0 0 Supervisor Signature

0 0

0 0

0 0

0 0

0 0

0 0

0 0 0 0 0 0 0 0

0 0 * If applicable. Employee Signature

Exhibit C
Sample - Statement of Employee Benefits* June 1, 20xx to June 30, 20xx
Method A Annual Leave Earned Sick Leve Taken Holidays Subtotal - Release Time FICA State Unemployment Compensation Worker's Compensation Insurance Medical Insurance Pension SubTotal Total Employee Fringe Benefits $100,245 $17,040 $13,140 $168,200 $105,120 $403,745 $403,745 Method B $50,384 $25,269 $50,384 $126,037 a $100,245 $17,040 $13,140 $168,200 $105,120 $403,745 b $529,782 (a+b)

Allocation Base: Total Salaries Less: Release Time Chargeable Salaries $1,314,000 $1,314,000 -$126,037 $1,187,963

Employee Fringe Benefit Rate Fringe Benefits Allocation Base Fringe Rate $403,745 $1,314,000 30.73% $529,782 $1,187,963 44.60%

* Statement not needed to be provided if fringes are directly and indirectly identifiable to each employee.
NOTE:

Method A - For estimating purposes on budgets, include release time as personnel salary costs; I.e. total salary. Method B - The fringe benefit pool includes time for vacation, holiday, and sick leave and is distributed through a fringe benefit rate. The decision to use either method will depend on the State agency accounting & time distribution system.

EXHIBIT D
Sample - Statement of Total Costs - All Funds - and Distribution of Indirect Costs to the Cost Centers using two Sample Methods of Allocation (3 STEPS) Simplified Allocation Method
STEP 1 - Do Statement…
Budget Category Total Costs Less: Exclusions and Unallowables B Indirect Costs (3) Total Direct Costs

Federal Programs
Total Federal Programs E $766,750 235,596 1,002,346 10,300 67,300 $398,750 158,242 556,992 10,300 43,600 $368,000 77,354 445,354 Dept. of Labor Other Federal Programs

Non-Federal
Total Non-Federal Programs F $174,000 53,464 227,464 1,700 6,700

A = B+C+D Salaries Fringe Benefits (30.73%) Total Personnel Costs Professional Fees Travel SWCAP Occupancy Costs Supplies Capital Expenditures Communications Repairs and Maintenance Dues and Subscriptions Depreciation Legislative Office Training Participant Stipend Total Non-Personnel Costs TOTAL $1,314,000 $403,746 $1,717,746 $26,000 $94,000 $10,000 $170,000 $161,000 $59,900 $109,400 $1,800 $48,000 $28,800 $148,000 $82,000 $0 $938,900 $2,656,646
(4)

C $373,250 114,686 487,936 14,000 20,000 $10,000 170,000 11,000 59,900 55,000 $1,800 11,000 8,800 148,000
(1)

D = E+F $940,750 289,060 1,229,810 12,000 74,000

23,700

150,000 54,400 37,000 20,000 82,000

22,500 8,200 5,500 3,000 12,300 75,000 $204,100 $1,206,446

15,000 6,200 3,500 2,000 10,000 75000 $165,600 $722,592

7,500 2,000 2,000 1,000 2,300

127,500 59,900 46,200 31,500 17,000 69,700

$148,000 $148,000

$361,500 $849,436

$429,400 $1,659,210

$38,500 $483,854

$360,200 $587,664

$1,206,446 STEP 2 - Rate Calculation… STEP 3 - Distribution to the Cost Centers

Indirect Cost Rate Calculation*

Distribution of Indirect Costs (ICs) - (5) a b 556,992 69.07% $384,717 445,354 69.07% $307,608 227,464 69.07% $157,111 $849,436 Total a+b 1,229,810

Indirect Costs Method A - Total Direct Salaries & Benefits Indirect Rate

$849,436 1,229,810 69.07%

Method A

Allocation Base Times Indirect Rate Equals Allocable Share of ICs

1,002,346 69.07% $692,325

Indirect Costs Method B - Total Direct Costs Indirect Rate

$849,436 $1,659,210 51.20%

Method B

Allocation Base Times Indirect Rate Equals Allocable Share of ICs Difference between A & B (A-B)

1,206,446 51.20% $617,643 $74,683

$722,592 51.20% $369,932 $14,785

$483,854 51.20% $247,710 $59,898 $0

587,664 51.20% $300,856 ($143,745)

1,794,110

$918,498

(1) AND (2) REFER TO EXHIBIT F-1 FOR EXPLANATIONS.

(3) This column must be splitted to show multiple rate structures (G&A, onsite, offsite), if applicable. Note: The costs included in this exhibit are for illustrative purposes only.

(4) Must reconcile to the Financial Statements (5) Is the result of multiplying the indirect rate times the allocation base for each cost center. Any allocation method can be used, however, it must produce an equitable and rational distribution of indirect costs.