Attachment L: (Cont.) b. Documentation: invoice, Purchase Order, DWD purchase or funding source approval letter (as appropriate), Administrative Cost Pool and non-administration allocation worksheets (unless otherwise specified), and depreciation or use allowance templates. c. charged to the funding source most benefiting from this cost and retains Justification: reversionary rights to said equipment. 11. Equipment Purchases ($5,000 or less in aggregate) (Shared Cost) a. Allocation: Field Offices 100% allocated to affected direct program activity and funding sources based on written approval, as necessary. Central Office Allocation to cost area and funding source based on intended use of the equipment. Administration-managerial purchases benefiting more than one funding source will be allocated via the Administrative Cost Pool. b. Documentation: invoice, Purchase Order, funding source approval letter, Administrative Cost Pool and non-administration allocation worksheets. c. Justification: charged to the funding source benefiting from this cost. 12. Equipment Repair/Maintenance (Shared Cost) a. Allocation: Field Offices 100% allocated to affected direct program activity. Central Office Allocation to cost area and funding source based on use of the equipment. Administration-managerial costs allocated via Administrative Cost Pool. b. Documentation: invoice, Purchase Order, Administrative Cost Pool and non-administration allocation worksheets. c. Justification: charged to the funding source benefiting from this cost. 13. Accounting (Shared Cost) a. Allocation: 100% allocated to administration. Allocation to funding sources by Administrative Cost Pool. b. Documentation: invoice, Administrative Cost Pool. c. Justification: charged to the funding source benefiting from this cost. 14. Insurance (Shared and Direct Cost) a. Allocation: Accidental Death and Dismemberment Insurance 100% allocated to affected direct program activity. Allocated to specific program activity on basis of number of participants served. (Direct Cost)
Attachment L: (Cont.) b. Documentation: invoice, Purchase Order, DWD purchase or funding source approval letter (as appropriate), Administrative Cost Pool and non-administration allocation worksheets (unless otherwise specified), and depreciation or use allowance templates. c. Justification: charged to the funding source most benefiting from this cost and retains reversionary rights to said equipment. 11. Equipment Purchases ($5,000 or less in aggregate) (Shared Cost) a. Allocation: Field Offices 100% allocated to affected direct program activity and funding sources based on written approval, as necessary. Central Office Allocation to cost area and funding source based on intended use of the equipment. Administration-managerial purchases benefiting more than one funding source will be allocated via the Administrative Cost Pool. b. Documentation: invoice, Purchase Order, funding source approval letter, Administrative Cost Pool and non-administration allocation worksheets. c. Justification: charged to the funding source benefiting from this cost. 12. Equipment Repair/Maintenance (Shared Cost) a. Allocation: Field Offices 100% allocated to affected direct program activity. Central Office Allocation to cost area and funding source based on use of the equipment. Administration-managerial costs allocated via Administrative Cost Pool. b. Documentation: invoice, Purchase Order, Administrative Cost Pool and non-administration allocation worksheets. c. Justification: charged to the funding source benefiting from this cost. 13. Accounting (Shared Cost) a. Allocation: 100% allocated to administration. Allocation to funding sources by Administrative Cost Pool. b. Documentation: invoice, Administrative Cost Pool. c. Justification: charged to the funding source benefiting from this cost. 14. Insurance (Shared and Direct Cost) a. Allocation: Accidental Death and Dismemberment Insurance 100% allocated to affected direct program activity. Allocated to specific program activity on basis of number of participants served. (Direct Cost)
WIOA-Local-Plan-2016-2020-Attachments-1B.docx