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DSS FISCAL MANUAL Section III - Developing Cost on the DSS-1571 Report


22. A table of current Part II Codes with Application Codes follows:


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Section III-B Cost Reporting on the DSS-1571 Part II

The Administrative Cost Statement or Part II enables the county to report their costs that are incurred and paid during a month as either direct program charges or as costs to be allocated by the State Division of Social Services. Some contract cost is also reported on the Part II.

Administrative costs must be reported based on the current system your county now uses.

1. If a county directly charge all direct worker's administrative cost (e.g., travel, training) use the appropriate code on the Part II.

2. If a county does not directly charge all direct worker's administrative cost (e.g., travel, training), then report the costs to be allocated to the particular category of program area (349 for services, 359 income maintenance, and 361 for IV-D). As a general rule and to avoid inconsistent treatment of costs, only expenditures that can be identified to a particular program/service must be direct charged. If all expenditures of a particular type (i.e., travel or training, etc.) cannot be identified to a particular program/service, then the expenditures must be allocated to the appropriate category of program.

3. The exception to this instruction applies to Code 310 General Administrative Support and Code 311 Indirect Administrative Support. Amounts entered in these codes will be distributed to all programs rather than being directly charged. Code 311 will include items that are not in direct support of workers efforts. Examples of costs assigned to this code are advertising cost; retiree benefits; membership fees, subscriptions; publications of a general nature and non-rental Indirect Cost from the Indirect Cost Plan previously report as Indirect Cost in Code 310. Code 310 will include items which are in direct support of workers efforts. Examples of costs assigned to this code are rent; phone; postage; equipment rental; printing charges; building depreciation; capital outlay equipment; Indirect Cost (rental related not reported in Code 311); and professional services including interpreters, and doctors fees for providing testimonies on behalf of clients.

Direct Charging and Expensing of Equipment

1. Equipment (This includes hardware and software) with a unit cost of less than $5,000 may be expensed without the approval of the State. Expensing an item means that the entire cost is charged to the current year budget, rather than depreciated and charged over time through depreciation expense or a use allowance. Items, which are expensed, are still subject to cost allocation, unless approval is also granted to direct charge. Approval authority to expense equipment lies solely with the DHHS Controller’s Office.

2. Equipment (This includes hardware and software) with a unit cost of less than $5,000 may be direct charged to a particular funding source with the approval of the State. Direct charging eliminates the requirement to cost allocate the purchase price. This type of request requires approval from both the Director of the appropriate operating division and the DHHS Controller.

3. Equipment (This includes software and software) that costs $5,000 or more must be depreciated. For non-ADP/ADP equipment (e.g. vehicles), the Department has authority for approval of direct charges and expenses. These requests should be submitted to the State, as outlined below. Also, capital leases of $5,000 or more need prior approval from the State. (See section II-A for a complete definition of Capital Lease)

Requests to either expense or direct charge, or both, must be made in writing. A signed letter from the county director on county letterhead along with the Direct Request Charge, Expense, or Depreciate Equipment form must be forwarded to

Request to Direct Charge, Expense or Depreciate form, must contain the following:

1. Indicate if the equipment will be a Direct Charge, Expense and/or Depreciate.

2. A detail list of the number of units of each item of equipment with the various unit costs.

3. An explanation of how this equipment will be used and how it will benefit the local agency and/or the particular program. This must be specific as to utilization by staff or by clients.

4. The person in the county who may be contacted if more information or explanation is needed.

5. If requesting to direct charge to a particular program, a statement that the equipment will be used only for that particular program over the equipment’s useful life, and that you accept responsibility for appropriate records.

6. If requesting to direct charge to a particular program with specific staff workers utilizing the equipment, the county will need to supply the function and column code that is used to report that worker’s time. (For further explanations detailing allowable and/or unallowable Direct Charge request, please read the Dear County Director Letter found at http://dhhs.state.nc.us.control/socserv/direct.doc)

Figure III-B-1

Reimbursable Cost includes:

Total of costs included for each program/service determined to be matchable with federal and/or state funds. In the event that the county incurs In-Home Services costs that it intends to fund from 100% county money, use fund identification number 4.

Non-Reimbursable Cost includes:

Total costs will equal the totals of the reimbursable and non-reimbursable costs.

The following items are considered to be helpful hints in completing the Part II Administrative Cost Statements.

1. Energy Neighbor and Wake Electric - Counties reporting these expenditures should forward the number of households served each month to: David Locklear, Energy Programs coordinator, at the Division of Social Services.

2. Food Stamp Employment and Training - Individuals participating in the Food Stamp Employment and Training Program may be reimbursed actual expenses or a flat monthly fee up to the amount the county has agreed upon per month per participant for costs of transportation or other costs that are reasonably necessary and directly related to participation in employment and training. These costs may be reported for reimbursement on the DSS-1571 by entering the total amount reimbursed to individuals.

3. In-Home Aide Overhead (DSS-3538 Form)-The amount of chore overhead computed on the Form DSS-3538 will be reported on the DSS-1571, Part II as follows:

4. Home and Community Care Block Grant (HCCBG) - Costs are reimbursed by the Division of Aging for eligible adults sixty (60) and over. The DSS-1571 is a mechanism for tracking costs for only the DSS staff that renders services to those adults sixty (60) and over. To report the Non-DSS reimbursable Administrative costs for HCCBG enter on line 333 with the fund I.D. "5".

5. In-Home Services - To report worker's administrative costs use Code 331 (adult day care), 332 (in-home aide), 333 (in-home aide off site), 334 (housing and home improvement) and 335 (Preparation and Delivery of Meals) with fund I.D. "2" (State In-Home funds) for clients under sixty (60), fund I.D. "3" (State In-Home funds) for adults sixty (60) and over fund I.D. "1" (SSBG Regular funds) regardless of ages.

6. ADP Equipment and Software Services

7. Functional "Pool" codes are included for collecting costs that can be readily identified as being chargeable to a group of programs that are providing like-type activities. The pools and their codes and titles are shown below.

* (Distributable to all programs)

8. Rules for Charging/Allocating of Attorney's Costs

9. General Information on Attorney Services

10. General Contract Information

11. Non Reimbursable Cost

12. Program oriented training costs must be allocated at the county level using a reasonable and documented method. Such costs are reported only as direct program costs.  General administrative and clerical workshops should be allocated using the Code 3l0.

Documentation is required at the county level to support agendas and costs.  

13. Administrative attorney fees which benefit the county agency as a whole are includable as Distributable Program Costs, Code 310. Such costs will be distributed to all agency programs. Child Support Enforcement (IV-D) legal fees are to be reported on the DSS-1571 Part II.

14. The costs of interpreters for the deaf when hired to permit a client to gain access to services are reported for reimbursement see Section II A page II A-1 number B-1.

15. Travel

16. Transportation

17. Supplies

18. Enter the following costs on Program Code line 310, General Administrative Support or Program Code line 311 Indirect Administrative Support.

19. NC Health Choice - Use Program Code 441, Fund 1 to report enrollment fees collected, as a negative amount.

20. Indirect cost must be included on the Part II and not just on the Statement of Administrative Costs.

21. The amount of non-reimbursable overhead expenditures calculated on Form 3538 must be subtracted from line 310 on the DSS 1571, Part II.

22. A table of current Part II Codes with Application Codes follows:

Code Part II

Fund No.

Application Code

Description

383

1

383

ADP EQUIPMENT GENERAL ADMINISTRATION

381

1

381

ADP EQUIPMENT INCOME MAINTENANCE

382

1

382

ADP EQUIPMENT IV-D

380

1

380

ADP EQUIPMENT SERVICES

170

1

170

ADULT PROTECTIVE SERVICES-SSBG

396

1

364

CCDF ADMINISTRATION

397

1

363

CCDF ADMINISTRATION SPECIAL

370

1

370

CCDF FRAUD INVST

207

1

207

CHILD AND FAMILY ENRICHMENT TANF 100 % FEDERAL

205

1

205

CHILD CARE TANF 100% FEDERAL

361

1

 

CHILD SUPPORT IV D

252

4

252

CNTY PROG 32

255

4

255

CNTY PROG 35 COL 9

256

4

256

CNTY PROG 31

263

4

263

CNTY PROG 34

301

4

301

CNTY PROG 35

400

4

400

CNTY PROG 71

372

1

372

CRISIS INTERVENTION PROGRAM

379

1

379

CRISIS INTERVENTION PROGRAM AUDIT/PRIOR YR REFUNDS

345

1

040

DAY CARE CHILDREN SSBG

398

1

398

DCD SMART START

346

4

346

DCD SMART START NON REIMBURSABLE

427

1

427

DMA EQUIPTMENT 75%

227

1

227

EA CASH TANF 100 %

358

1

406

ENERGY ASSISTANCE PROGRAM (LIEAP)

373

1

373

ENERGY NEIGHBOR

323

1

080

FAMILY PLANNING

245

1

245

FOOD STAMP EBT TRAINING

458

1

458

FOOD STAMP EMPLOYMENT AND TRAINING

472

1

472

FOOD STAMP EMPLOYMENT AND TRAINING ABAWD

354

1

405

FOOD STAMP FRAUD

456

1

456

FOOD STAMP NO STATE ADMINISTRATION

404

1

404

FOOD STAMP NON FRAUD

362

1

408

FOOD STAMP OTHER

096

1

096

FOSTER CARE CASE WORKER VISIT

310

1

 

GENERAL ADMINISTRATIVE SUPPORT

359

1

 

GENERAL INCOME MAINTENANCE SUPPORT

349

1

 

GENERAL SERVICES SUPPORT

078

1

078

HAYWOOD ELECTRIC MEMBERSHIP CORP/HEMCP

333

5

157

HCCBG IN HOME 60 AND UP OFF SITE

332

5

157

HCCBG IN HOME 60 AND UP ON SITE

433

1

433

HEALTH COVERAGE FOR WORKERS WITH DISABILITES

334

3

152

HOUSING AND HOME IMPROVEMENT 60 AND UP

334

1

140

HOUSING AND HOME IMPROVEMENT SSBG

334

2

145

HOUSING AND HOME IMPROVEMENT STATE

331

3

154

IN HOME ADULT DAY CARE COORDINATOR 60 AND UP

331

1

030

IN HOME ADULT DAY CARE SSBG

331

2

035

IN HOME ADULT DAY CARE STATE

313

4

313

IN HOME ADULT OVERHEAD NON REIMBURSABLE

308

1

308

IN HOME AIDE OFF SITE SSBG

333

3

156

IN HOME AIDE OFF SITE 60 AND UP

333

1

308

IN HOME AIDE OFF SITE SSBG

333

2

311

IN HOME AIDE OFF SITE STATE IN HOME

333

4

313

IN HOME AIDE OVERHEAD NON REIMBURSABLE

332

3

150

IN HOME AIDE ON SITE 60 AND UP

332

4

021

IN HOME AIDE ON SITE NON REIMBURSABLE

332

1

020

IN HOME AIDE ON SITE SSBG

332

2

022

IN HOME AIDE ON SITE STATE IN HOME

311

1

 

INDIRECT ADMINISTRATIVE SUPPORT

432

1

432

IV-D BLOOD TEST

450

1

450

IV-D COOPERATIVE AGREEMENTS

423

1

423

IV-D GOVERNMENT SERVICE CONTRACT

123

4

123

IV-D NON REIMBURSABLE INCENTIVE

424

1

424

IV-D PATERNITY TEST FEES

449

1

449

IV-D PRIVATE SERVICE CONTRACT

133

1

133

IV-E ADOPTION TRAINING

095

1

095

IV-E ADOPTION TRAINING (PARENTS)

363

1

431

IV-E ELIGIBILITY DETERMINATION

431

2

431

IV-E ELIGIBILITY DETERMINATION

336

1

336

IV-E FAMILY FINDING PLT

364

1

407

IV-E FOSTER CARE TRAINING

097

1

097

IV-E FOSTER CARE TRAINING (PARENTS)

302

1

302

IV-E OPTIONAL ADMIN-FOSTER CARE

304

1

304

IV-E OPTIONAL ADMIN-ADOPTION

132

1

132

IV-E OPTIONAL ADMIN ADOPTION TRAINING

355

1

355

IV-E/STATE FOSTER CARE

230

1

230

IV-E STATE FINGER PRINTING CRIMINAL HISTORY CHECK

074

1

074

IV-E/CPS COUNTY

352

1

352

LIHEAP BENEFIT PAYMENTS

360

1

360

LIHEAP PRIOR PERIOD/AUDIT ADJUSTMENT

290

1

290

LINKS

480

1

480

MAC Apps/Outr

218

1

218

MA VEHICLE EXPENSE

412

1

412

MEDICAL ASSISTANCE ADMINISTRATION

287

4

287

MEDICAL ASSISTANCE RESIDENTIAL EVALUATION SERVICES

357

1

429

MEDICAL ASSISTANCE TRAINING

375

1

375

MEDICAL TRANSPORTATION ADMINISTRATION

440

1

440

NC HEALTH CHOICE

441

1

441

NC HEALTH CHOICE FEES

483

1

483

NC HEALCH CHOICE LOCAL

502

4

502

NON ELIGIBLE EMERGENCY ENERGY ASSISTANCE

506

4

506

NON-ELIGIBLE-CPS

507

4

507

NON ELIGIBLE-FOSTER CARE

508

4

508

NON ELIGIBLE HOME & COMM

272

1

272

NON IV-E CPS

009

1

354

NON IV-E FOSTER CARE

231

1

231

NON IV-E ST FINGER PRINTING CRIMINAL HISTORY CHECK

286

4

286

NON REIMBURSABLE MEDICAL CMS

335

4

187

PREPARATION AND DELIVERY OF MEALS NON REIMBURSABLE

335

2

185

PREPARATION AND DELIVERY OF MEALS- STATE <60

343

1

389

REFUGEE SERVICES

065

1

065

SHARE THE WARMTH

444

1

444

ST/CNTY SPECIAL ASSISTANCE 50/50

090

1

090

PERM PLAN ADOPT SERV

368

1

368

PERM PLAN FOS CARE SERV

491

1

491

SSBG FAMILY SUPPORT SERV

321

1

395

SSBG FEDERAL-FOSTER CARE

101

1

101

SSBG FEDERAL-HOME & COMM SERV

482

1

482

SSBG STATE-FOSTER CARE

274

1

274

STATE IV-E CPS 50%

190

1

190

STATE IN HOME 17 AND UNDER

226

1

226

TANF ADMIN 100 % FED-WFFA

085

1

085

TANF ADOPTION SERV

203

1

203

TANF CASE MGT NO ELIG

406

1

358

TANF CPS SERV

053

1

053

TANF FAMILY SUPPORT SERV

055

1

055

TANF FOSTER CARE SERV

204

1

204

TANF OTHER 100 % FEDERAL

200

1

200

TANF PARTICIPATION EXP

060

1

060

TANF SERV 100% FED-FOS CARE

089

1

089

TANF SERV 100% FED-ADOPT

238

1

238

TANF SERV 100 % FED-WF EMP SVC

088

1

088

TANF TO SSBG-ADOPTION

050

1

050

TANF TO SSBG-FOSTER CARE

206

1

206

TANF TRANSPORTATION 100% FEDERAL

106

1

106

WAKE ELECTRIC ROUND-UP

043

1

043

WF CASE MANAGEMENT NO ELIG

277

1

277

WF HOUSING OTHS (MOE)

276

1

276

WF HOUSING OTHS 100 % FED.

232

1

232

WORK FIRST CASH

225

1

225

WORK FIRST CHILD CARE

233

1

233

WORK FIRST EDUCATION & TRAINING 527

246

1

246

WORK FIRST EDUCATION & TRAINING 100% FEDERAL

340

4

340

WORK FIRST NON REIMB-WF EMP SVCS

049

1

049

WORK FIRST SVC-WF EMPLOY SVCS

235

1

235

WORK FIRST PARTICIPATION EXPENSES 537

221

1

221

WORK FIRST PURCHASED SERVICES

234

1

234

WORK FIRST TRANSPORTATION 532

Please Note: Not all Part II codes are available to be used. Please review your “Dear County Directors” letters that were mailed to the county directors and the letters are also located on the North Carolina Department of Health and Human Services, Office of Controller’s website.

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  For questions or clarification on any of the policy contained in these manuals, please contact your local county office.  


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