Library: Policy

OKDHS:2-11-60. Cost allocation

Revised 8-15-22

Oklahoma Human Services (OKDHS), a state-administered umbrella agency, maintains on file with the Department of Health and Human Services (DHHS), Division of Cost Allocation, Region VI, a current, approved public assistance cost allocation plan for the allocation of all administrative costs of OKDHS.  This plan conforms to all state and federal requirements for cost allocation plans.

(1) Financial Services responsibilities.  Financial Services:

(A) coordinates the preparation, revision, and accumulation of all administrative costs of the cost allocation plan;

(B) oversees the collection of data necessary for allocations and distribution;

(C) uses generally accepted accounting procedures of costs as described in the cost allocation plan;

(D) submits revisions reported in the cost allocation plan amendments to the regional DHHS office, at a minimum once per year; and

(E) is responsible for grants management, which includes all grant draws and all federal finance reporting, for OKDHS.

(2) OKDHS division director responsibilities.  Each division director or designee:

(A) is required to inform the Cost Allocation and Revenue Enhancement (CARE) unit of any program, procedural, or organizational changes that may affect the distribution of administrative costs;

(B) when shared costs are involved, ensures the division or unit prepares and forwards to CARE reports necessary to distribute administrative costs per the cost allocation plan;

(C) ensures monthly and quarterly reports are submitted to CARE no later than the 15th day of the month following the end of the quarter.

(i) Strict adherence to this time frame is required so cost allocation staff can meet stringent, mandated federal deadlines; and

(ii) Examples of monthly and quarterly reports include time sheets and program utilization reports; and

(D) reports revisions for the quarter in the cost allocation plan amendments;

(E) when affected by cost allocation plan amendments, reviews the amendments for:

(i) consistency with organizational responsibilities;

(ii) consistency with approved state plans for public assistance; and

(iii) adherence to state and federal statutes and regulations; and

(F) ensures employees who are directly charged to a single federal program complete and submit signed semi-annual employee certifications to CARE.  These certifications allow appropriate time for:

(i) payroll changes;

(ii) manual adjustments; and

(iii) other activities necessary to ensure the proper cost allocation of the employee's position; and

(G) ensures all original grant awards are submitted to CARE immediately upon receipt.