Lesson 5: Council Staff Allocations

• In the case of projects undertaken by the DD Council or DD Council staff to implement State Plan Activities, the Federal share of the cost of all such projects may be not more than 100 percent of the aggregate necessary costs of such activities (§126(a)(3)). 
• There is no match requirement for those activities undertaken by the DD Council (or staff) to implement the State plan. 
• Why is this important? 

                    – Reduces match required for total federal DD funds available to the DD Council. 

                    – Reduces the non-federal share.  

How are allocation decisions made? 

First, data must be analyzed in one of two ways. 

It is important to use a selected method consistently throughout the federal fiscal year. 

In general, personnel expenses must be based on records that accurately reflect the work performed.

• Time and attendance or equivalent records for all employees 
• Time distribution records for employees whose compensation is chargeable to more than one cost objective (administrative and state plan activity).  

                    – Percentages from position audit or time study applied to timesheet or online         

                      payroll system – (coding to each area) 

                              – Not a slip of paper in a file drawer with the percentage noted