Cost Allocation Plans (CAPs)
Our team develops, implements, and negotiates plans on behalf of tribal nations, non-profits, municipalities and state clients, including statewide indirect CAPs (SWCAP). We are experts in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) and understand the implications of plan results alongside programmatic requirements. Our proprietary software, MGTCAP, has helped clients recover hundreds of thousands to millions of dollars from federal and state programs.
Indirect Cost Rate Proposals (ICRPs)
Our Indirect Cost Rate Proposals (ICRPs) calculate department or divisional overhead costs incurred by state, county, city, tribal, and non-profit organizations. We use expenditure data, federal cost principles, staff input, and department organization charts to develop a percentage rate of salaries, benefits, and other allowable costs over direct costs to calculate a rate. This rate (when applied to direct costs) ensures full cost recovery for fees, billing rates, grants, and mandated cost claims.
User Fee Studies
Our financial models assist our consultants to comprehensively analyze the cost of government and non-government services to help determine fair and defensible user fees. Our studies review subsidy levels and forecast the revenue impacts of fee changes. We identify creative user fee revenue streams from commonly provided services, including building department inspections and reviews. We have also developed user fee analyses in new markets including cannabis for states with legal and medical marijuana programs.
Performance Audits & Subrecipient Monitoring
Our performance audits are independent examinations of an organization’s programs, functions, operations, or management systems to assess if the entity is achieving economy, efficiency, and effectiveness with limited resources. Our conclusions assist leaders with improving operations, reducing costs, facilitating corrective action, and contributing to public accountability. We also help ensure that oversight agencies (and subrecipients) comply with 2 CFR Part 200 requirements and programmatic regulations.
Mandated Costs (SB 90) – California
In California, local agencies and school districts can seek reimbursement for select state-mandated costs. We assist local agencies to identify mandated activities, cost these services, and fill out the required state reimbursement forms. We also provide technical assistance related to this ever-changing program.
Title IV-D Claiming
Our team provides financial plans for Title IV-D child support agencies to assist them in effectively leveraging federal funds. We will prepare applications and oversee monthly claiming and automated time accounting. We also help with audit defense and compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200), which is also codified under 45 CFR Part 75 for public assistance programs. Because every organization is unique, we will customize your system to meet your organization’s needs.
Public Private Partnerships
We help government organizations pursue innovative financial and funding solutions, including public-private partnerships. We employ former state department leaders who understand the role private agencies have in partnering with public agencies to help meet mission and goals.
Asset Management & Inventory
Agencies have varying processes for managing centralized resources and while costs may be allocated via the SWCAP, assets themselves may be decentralized. The Uniform Guidance (2 CFR Part 200) has strict requirements for allowable costs and not properly tracking assets leads to waste and audit risk. Our team will conduct an inventory, compile an asset list, review areas of waste, and present recommendations for consolidation, discontinuation, and other changes. We will also identify areas for cost savings and identify an ongoing inventory schedule.
Laboratory Rate Calculations
Every state has laboratory rate fee schedules that are used for various contracts, many with the federal government. Rates must be calculated in compliance with the uniform administrative requirements, cost principles, and audit requirements for Federal awards (2 CFR Part 200). In our experience, rates may not be updated on a regular basis. Some agencies may not have updated their rates in conjunction with the implementation of the Uniform Guidance (2 CFR Part 200) in 2014, replacing OMB Circular A-87. Even if recently updated, a review will ensure your costs are captured and accurately reflecting how an organization conducts business.