County Cost Pool Category Contract Code Contract Code Description Line Code Line Code Description Definition and Examples of Allocatable Activities Cost Pool 4076 Agency management, Support, and Overhead (AMSO) Cost Pool 4076 All Programs Shared Employee Count Report - enter employee counts for all shared program. Shared Cost Report - enter all shared cost for Agency Management Support and Overhead (AMSO): Agency Management, Support and Overhead (AMSO) are costs incurred for common or joint purposes that cannot be specifically identified to a particular program but are applicable to all programs. In the Random Moment Sampling (RMS) environment, AMSO is overhead plus indirect costs related to the operation of the county agency responsible for the administration of IM and/or W2 programs. AMSO costs are those that support the entire agency and may include: •Your agency’s share of county indirect costs •Agency Director’s salary and fringe •Finance and payroll staff and related expenses •Department-wide receptionist and clerical staff and related expenses •Space-related costs •General business operations, such as purchasing, mail processing, and communications •All other overhead costs for your agency The IM/CC share of AMSO is determined based on the quarterly Employee Count Report, and the SPARC system automatically rolls the amount allocated to IM/CC to Line Code 4320. Cost Pool 7320 IM/CC Cost Pool 4320 IM/CC Employee Count Report - enter employee count that work specifically on IM/CC Shared Cost Report - report IM/CC cost pool The IM/CC Cost Pool includes costs that are shared by two or more programs administered in the IM and/or CC functional area of the local county agency. Examples of costs to include in this cost pool include: •Any costs that benefit two or more IM/CC programs within the IM/CC functional area •Salaries and fringe benefits of all individuals in the Random Moment Sampling (RMS) time study •Finance and payroll staff and related expenses •Salaries and fringe benefits of most supervisors and administrative personnel for IM/CC Programs The amount reported by county agencies on this line code should include county-allocated expenditures (excluding AMSO) reported to DCF, DHS and DOA. IV-E Cost Pool 3301 Social Services Cost Pool - Information Only Code 3301 CW IVE-E Social Services Cost Pool - Reporting Only Reporting on this line is informational, but required to receive payment on line 3561 Children and Families Allocation. Report the county costs associated with providing non-purchased Social Services. The total provided/administrative Social Service costs are defined as those costs generally associated with staff identified under "Social Service Unit". The County will have to maintain an audit trail to support the costs reported on line 3301. The purpose of this line is to identify the total provided Social Services cost in each agency. On a statewide basis, the Department will use the results of the quarterly Random Moment Time Study to determine the portion of the total cost pool that is eligible for the Federal Title IV-E Foster Care Program reimbursement. IV-E Cost Pool 3321 IV-E Eligibility Determination - Information Only Code 3321 CW IV-E Eligibility Determination - Reporting Only Reporting on this line is informational, but required to receive payment on line 3561 Children and Families Allocation. Report costs that include Social Services or administrative staff costs associated with performing the functions necessary to gather and provide information for the State-Wide Eligibility Unit that determines or re-determines the Title IV-E eligibility of a child placed in substitute care. These costs should be excluded from the Social Services Cost Pool SPARC line 3301. IV-E Cost Pool 3329 Child Placing Agency - County - Information Only Code 3329 CW Child Placing Agency - Reporting Only Reporting on this line is informational, but required to receive payment on line 3561 Children and Families Allocation. Report the NET (less refunds) cost of payments to Private Child Placing Agencies for administrative functions for out-of-home care clients where the agency supervises the foster home. Maintenance costs should be reported only on SPARC line 3561. IV-E Cost Pool 3683 Social Service Indirect - Information Only Code 3683 CW Social Services Indirect - Reporting Only Reporting on this line is informational, but required to receive payment on line 3561 Children and Families Allocation. Enter the Social Services share of Agency Management, Support and Overhead (AMSO) costs; in other words, enter the AMSO for positions listed on the RMTS roster for line 3301. COSTS TO BE INCLUDED IN THE AMSO AMOUNT. Indirect Social Service costs for Agency Management, Support, and Overhead to be allocated include: •Director’s salary and fringes •Deputy Director’s salary and fringes • Other management staff salary and fringes • Direct clerical support salaries and fringes • Travel for the above • Other appropriate administrative, support and overhead expenses A copy of indirect cost plans must be on file with the county clerk’s or financial director’s office when a claim is made for indirect cost reimbursement. These costs will also need to be reported to SPARC Line 3561 (Children & Families Allocation) to receive payment. The information reported on this profile is used for the IV-E Claim only.