EHDI July 1, 2015 – June 30, 2016 Administrative or Indirect Cost Allocation
Template
NOTE:
Budget Plans will not be approved until all worksheets and supporting documents
have been submitted and accepted.
Grantee Agency: (Insert Organization Name)
Purpose: Document the consistency of administrative costs charged across grantee agency.
DEFINITION: Administrative Costs are defined as costs that represent the expenses of doing business that
are not easily identified with a particular grant, contract, project, function, or activity but are necessary for
the general operation of the organization and the conduct of activities it performs. Examples: accounting,
renter/building insurance, human resources, general agency administration, and costs to operate and
maintain facilities (including occupancy).
Please check one of the three options below. If you choose option #3, please choose option A or B.
1.
Not applicable – No charges to Eliminating Health Disparities Initiative (EHDI) project
are for administrative or indirect cost.
2.
Indirect Cost Rate Agreement – A Federal negotiated fixed rate is to be charged against
all participating programs, including EHDI project. A copy of the signed indirect cost rate
agreement form covering the current Federal fiscal year is attached. Administrative or Indirect
Costs for EHDI Projects shall not exceed 15% of the total program costs.
3.
Approved Cost Allocation Process: (Choose Option A or B and Attach appropriate
documentation)
______Option A –Administrative costs are allocated to the agency’s programs using worksheets
developed by the agency for this purpose. Agency worksheets and supporting documents are
attached which are in compliance with the requirements of the OMB Circular A-87 “Cost
Accounting Principles for State, Local, and Indian Tribal Governments”, OMB Circular A-122
“Cost Accounting Principles for Non-Profits”, OMB Circular A-21 “Cost Accounting Principles
for Educational Institutions”, and the Federal award(s) for which they apply. Administrative or
Indirect Costs for EHDI Projects shall not exceed 15% of the total award budget per year.
Or
______Option B –Administrative costs are allocated to the agency’s programs using the optional
EHDI Project Administrative Cost Allocation Worksheet on the following page. EHDI Project
worksheet and supporting documents are attached which are in compliance with the requirements of the
OMB Circular A-87 “Cost Accounting Principles for State, Local, and Indian Tribal Governments”,
OMB Circular A-122 “Cost Accounting Principles for Non-Profits”, OMB Circular A-21 “Cost
Accounting Principles for Educational Institutions”, and the Federal award(s) for which they apply.
Administrative or Indirect Costs for EHDI Projects shall not exceed 15% of the program costs. YOU
ONLY NEED TO USE THE WORKSHEET ON THE FOLLOWING PAGE IF YOU CHOOSE
THIS OPTION.
Eliminating Health Disparities Initiative/Center for Health Equity
625 Robert St. N.
St. Paul, MN 55155
www.health.state.mn.us/ommh
EHDI PROJECT ADMINSTRATIVE COST ALLOCATION WORKSHEET
(Use this worksheet if you chose Option B)
1. Item(s) included in the administrative costs on this worksheet: (Examples include: occupancy,
accounting, renter/building insurance, human resources, general agency administration, costs to
operate and maintain facilities, etc.)
2. Total cost of items in question #1. to the agency per year:
$________________
3. The EHDI Project share of the total cost is calculated through use of (check one): How is the
project share calculated? Choose one
a.
b.
c.
EHDI Project percent of the total agency staff hours or full-time employees
(FTE’s) (Cannot use staff salary dollars)
EHDI Project percent of the total square feet of space occupied by the agency.
_________
Other – specify:_________________________________________,
and is in compliance with the requirements of the OMB Circular A-87 “Cost
Accounting Principles for State, Local, and Indian Tribal Governments”, OMB
Circular A-122 “Cost Accounting Principles for Non-Profits”, OMB Circular
A-21 “Cost Accounting Principles for Educational Institutions”, and the Federal
award(s) for which they apply.
4. Calculation of the EHDI Project Percentage:
Insert the name of all program
operated by the agency.
List the criteria you are using
for each program: staff hours,
FTE’s, (cannot use staff salary)
square feet, or other (cannot use
total program dollars).
Using the criteria
selected, what is the
percent of the total
organization for each
program (calculated to
the nearest tenth
percent, e.g., 5.2%).
Total
100%
REMINDER: Administrative costs will not exceed 15% of the total program costs
regardless of the percentage shown in the table above for EHDI projects.
5. EHDI grant program proportionate amount: ____________________________________