Advanced Cost Allocation Training Curriculum
Oklahoma City, Oklahoma
September 26 – 28, 2017
Training Overview
The goal is to provide each participant with detailed information related to the development and preparation of public assistance cost allocation plans (CAPs). Understanding the intricacies of program funding, policies, and regulations in the cost allocation process translates into improved compliance, increased dollars for states, an increase in the quality or quantity of the services provided, and increased operational efficiencies.
Training Program Level
This training is designed for individuals with extensive experience with cost allocation plans and federal claiming across human service programs.
Training Prerequisites
Prerequisites include extensive experience developing plans or preparing parts of cost allocation plans. The course assumes a working knowledge of cost allocation plan requirements and experience developing or preparing plans. Participation in the Basic Cost Allocation Training offered by HSFo is helpful, but it should not be assumed that the Basic class alone is preparation for this course. Topics are presented at an advanced level and cover multiple programmatic areas.
Training Materials
Each participant is given a binder that includes all training presentations. Quizzes and exercises will be handed out during the sessions.
Training Dates and Hours
Dates are September 26 – 27, 2017 from 8:00 AM – 4:00 PM and September 28, 2017 from 8:00 AM – 11:30 PM. The end time on Thursday, September 28th should accommodate flight schedules; to receive CPE credit staff must be present for the entire training. We have incorporated time for questions and comments. If discussion results in a session going for longer than the allotted time, we will adjust the schedule accordingly.
CPE
HSFo may grant Continuing Professional Education (CPE) for attending the training. Each individual may then present the certificate to their state entity for CPE.
Meals
Breakfast is provided to participants staying in the hotel and by request to those from Oklahoma. Lunch will be provided to all participants on September 26 and 27 only. Beverages will be provided throughout the sessions.
Sign-In
We have sign-in sheets for each morning and afternoon session (a total of 5 in all). If you are not requiring CPE credit, we will require that you sign in on the first day, in the morning only. If you do require CPE, you must sign in for each session, a total of 5 times. HSFo cannot grant credit without confirming that you were present for all sessions.
Training Outline – Day 1 (Tuesday, September 26th)
Welcome and Introductions
** Conversation: What Do You Want to Get Out of This Training?** / 8:00 – 8:30 / Amy Ferraro
Cost Allocation Plan Overview
· What is a Public Assistance Cost Allocation Plan?
· What are Benefiting Objectives?
· Federal Circulars
· Cost Allocation vs. Budgeting
· Cost Allocation Plans vs. Indirect Cost Rates
· CAP Structure and Basic Requirements
· Effective Dates
· Definitions
· Regulatory Documents
**Cost Allocation Plan Overview Quiz** / 8:30 – 10:30
(15 minute break will be incorporated) / Amy Ferraro
15 Minute Break
OMB Uniform Guidance
· Overview of Uniform Guidance Requirements
· Contractor/Vendor vs. Sub-recipient
· Sub-recipient Monitoring “Checklists” / 10:45 – 12:15 / Kathi Ingle
1 Hour and 15 Minute Lunch Break
Advanced Cost Determination
· Cost Determination
· Direct Costs
· Indirect Costs
· Consistent Treatment of Costs
· Revenue Optimization / 1:30 – 2:15 / Amy Ferraro
15 Minute Break
**Cost Determination Group Exercise** / 2:30 – 4:00 / All
Training Outline – Day 2 (Wednesday, September 27th)
Topic / Time / Presenter(s)Calculating Allocation Methodologies
· What is an Allocation Method?
· Direct Allocations
· Full Time Equivalent (FTE) and Head Counts
· Total Costs
· Client and Case Counts, including Eligibility Rate Calculations
· Curriculum Statistics
· Usage Statistics
· Systems Allocations
· Advance Planning Documents and the CAM Toolkit
· Tri-Agency Letters on OMB A-87 Waiver
· Other Methodologies / 8:00 – 10:00
(15 Minute Break Incorporated) / Amy Ferraro
30 Minute Break
Everything You Ever Wanted to Know about Time Studies
· Time and Effort Reporting – the Basics
· Time Tracking/Time Study
· General & “All Other” Activities
· SPMP
· Methods of Administration
· Training Participants
· Converting to a Web-based Random Moment Time Study (RMTS)
· Time and Effort Statements
· Additional Hot Topics
· Common Pitfalls
· Visual Examples / 10:30 – 12:15 / Kathi Ingle
1 Hour and 15 Minute Lunch Break
Stepdowns
· What is a Stepdown?
· What Methods are Available?
· What Method is Best?
· Technology Platforms for CAPs / 1:30 – 2:00 / Amy Ferraro
15 Minute Break
**How Do I Allocate Costs from Point A to Point B Group Exercise** / 2:15 – 4:00 / All
Training Outline – Day 3 (Thursday, September 28th)
Topic / Time / Presenter(s)Federal Submissions, Negotiations, and Internal Politics
· Cognizant Agencies
· Sub-recipient Monitoring
· What Others in My Agency Need to Know About Cost Allocation
· Federal Submissions & Amending a Cost Allocation Plan
· Cost Impact Statement Requirement
· Negotiations
· Recent OIG Audits & DAB Rulings Affecting Cost Allocation
· Common Audit Findings Related to Rates (and CAPs)
**When to Amend Your Plan Quiz** / 8:00 – 9:15 / Kathi Ingle
15 Minute Break
Hot Topics
· TBD / 9:30 – 11:00 / Amy Ferraro
Final Quiz, Evaluations & Wrap Up / 11:00 – 11:30 / All
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