UNIFIED WORK PROGRAM
Fiscal Year 2014
July 1, 2013 through June 30, 2014
East Central Intergovernmental Association Dubuque Metropolitan Area Transportation Study E.C.I.A. Regional Planning Affiliation E.C.I.A. Business Growth, Inc. East Central Iowa Economic Development District Eastern Iowa Regional Housing Authority Eastern Iowa Regional Housing Corporation Eastern Iowa Development Corporation Region 1 Employment and Training Eastern Iowa Regional Utility Service Systems Commission Prosperity Eastern Iowa Region 8 Regional Transit Authority The Jule East Central Intergovernmental Association 7600 Commerce Park Dubuque, Iowa 52002 www.ecia.org
COST ALLOCATION PLAN General The Cost Allocation Plan of ECIA is the basis of assigning costs equitably to all projects during each fiscal year. Under the plan, the total costs assigned to each project are comprised of both direct and indirect costs. All direct and indirect costs are further identified as to personnel and non-personnel costs. The distinctions of cost allocation are described in the following definitions: Definitions Direct Personnel Costs are costs of all personnel activities identifiable to specific projects. Examples of Direct Personnel Costs include personnel time spent on planning activities, administration of housing assistance and Community Development Block Grant Programs. (see Schedule A) Direct Non-Personnel Costs are the costs of non-personnel items or service clearly incurred by specific projects. Direct non-personnel costs include project related items such as contracted services, data processing, project report publishing, reproductions, travel, supplies, reference materials, staff development, long-distance telephone calls, project audit fees, project inspection fees, advertising, postage, memberships, and other costs similarly identifiable to specific projects. (see Schedule B) Indirect Personnel Costs are costs of all personnel activities that are not identifiable to specific projects but support all project activities. Examples of Indirect Personnel Costs include personnel time spent on producing the Unified Work Program, policy meetings, and agency general and fiscal management. (see Schedule C) Indirect Non-Personnel Costs are the costs of all non-personnel items or service that are not directly attributed to specific projects but rather are attributed to overall operation of the agency including all projects. Indirect non-personnel costs include such items as office rent, equipment rental, base telephone and overall agency long-distance calls, postage, advertising, travel, staff development, insurance-bonds, office supplies, reproductionspublications, agency memberships, reference materials, agency audit, and other such costs similarly attributed to total agency and all project support. (see Schedule D) Cost Allocation to Projects Each project that is active during the fiscal year receives an allocation for costs as follows: A. Direct personnel costs for the month B. Direct non-personnel costs for the month C. A share of all indirect costs for the month The monthly share of indirect costs charged to each project is determined by the ratio of each respective project’s direct personnel costs relative to the total direct personnel costs of all projects. Monthly timesheets are maintained by all agency personnel and serve as the basis for such allocations.
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Cognizant Agency The Federal Agency from which the most direct federal funds are received. Responsible for establishing the accounting rules for the receipt and expenditure of federal funds and approving the cost allocation plan. Supporting Data Following are the schedules which clarify all cost items embraced by the Cost Allocation Plan: Schedule A - Direct Personnel Activities Schedule B - Direct Non-Personnel Costs Schedule C - Indirect Personnel Activities Schedule D - Indirect Non-Personnel Costs Schedule A Direct Personnel Activities
Schedule C Indirect Personnel Activities
Schedule B Direct Non-Personnel
Schedule D Indirect Non-Personnel
Transportation Planning and Grant Administration Transit Planning and Grant Administration Regional Development Local Comprehensive Planning Housing Assistance Programs Community Development Block Grant Contract Administration Community Technical Assistance Contracted Services Leaves for personnel involved in direct activities
Unified Work Program Project Notification and Review Policy Meetings Filing and Library System Census Program Agency Information Maintenance Agency Newsletter Agency Fiscal Management Agency General Management Leaves for personnel involved in indirect activities
Project-related Office Supplies Overall Agency Office Supplies Project-related Operating Materials, Books Overall Agency Operating Materials and Books Project-related Conference and Training Expenses Overall Agency Conference and Training Expense Project-related Business Expense Overall Agency Business Expense Project-related Printing and Binding of Publications Overall Agency Printing and Binding of Publications Project-related Insurance and Bonds Equipment Rent and Maintenance Project-related Professional Memberships Overall Agency Insurance and Bonds Project-related Telephone Expense Overall Agency Professional Memberships Project-related Postage and Shipping Office Utilities Project-related Advertising Base Telephone and Overall Agency Cellular and Project-related Professional Services Long-Distance Services Project-related Equipment Overall Agency Postage and Shipping Office Rent Overall Agency Advertising Overall Agency Professional Services Overall Agency Equipment
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Timesheet Codes 000 INDIRECT ACTIVITIES 11980 Conference & Training 13990 Fiscal Management 15880 IT Support 15990 ECIA Gen Management 16990 Building Maintenance 030 TRANSPORTATION (MPO) 13990 Program Fiscal Management 15990 ECIA Gen Management 35329 Gen Coordination 35341 LRTP 35342 Research & Database Mgmt 35344 Traffic Count Program 35352 Short Range Planning 35353 Short Range Planning to Match Smart Planning 35354 Smart Planning 35356 ICAAP Grant Administration 35357 Peak Hour Model 35358 Intermodel Facility Grant Admin 35359 Dubuque Smart Zoning 35366 Misc Mapping Projects 35370 ITS Architecture 35400 Smart Planning Grant 35500 3D Web Design/ Modeling 35550 Jule Google Transit
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040 GENERAL TA 11970 Local Govt Mtgs 11980 Conference & Training 12910 Info Dissemination 13910 Budget/Financial Asst 13950 Grant/Loan Apps 13990 Program Fiscal Management 15910 Ordinances 15920 Codification 15930 Community Assistance 15970 Annexation 15980 Mgmt Tech Asst 15990 ECIA General Management 41160 Website Development 41166 CAT Grant Writing 41175 Small City Accounting/Utility Billing 41177 Fundraising Plan Assistance 41179 Income Verification 41180 Special Projects 41185 Environmental Assessments 41187 Strategic Planning 41191 Zoning Asst 41192 Tipton Theater 41193 Land Use/Comp Plans 41194 Dubuque Project Assistance 41196 Peosta Inspections 41197 Asbury Inspections 41198 Other Inspections 41199 Regional Food Plan 41200 Clinton Comp Plan 41250 West Branch Comp Plan 41300 Delaware Comp Plan 41350 Sabula Comp Plan 41413 Intermodal Facility Grant-Davis Bacon 41415 Brownfields Grant Admin 41416 Airport Zoning
045 E.C.I.A. BUSINESS GROWTH 13990 Program Fiscal Management 15990 ECIA General Management 45800 HQS Inspections 45855 EELF Management 45930 Bus. Growth - SBA 504 45950 Bus. Growth - EDA/RLF 050 ECONOMIC DEVELOPMENT 11970 Local Govt Mtgs 11980 Conference & Training 12910 Info Dissemination 13950 Grant/Loan Apps 13990 Program Fiscal Management 15990 ECIA General Management 54110 Econ Dev Tech Asst 54120 Data Center 54130 CEDS 54210 PEI-General (non-grant) 54214 Access My Future Website Work 54220 IEDA 12-RMG-02 54223 IEDA 13-RMG-01 54345 EDA-Advanced Manufacturing Center 54350 The Jule ICAAP Grant-Marketing 54360 Petal Project
A Dyersville business expands utilizing SBA 504 assistance 055 EIRHA 11980 Conference & Training 13990 Program Fiscal Management 15990 ECIA General Management 55100 Public Hsg Maintenance 55150 Public Housing Mgt 55251 ROSS FSS Service Coord 55260 ROSS ESS 55266 HUD Housing Counseling Grant 55300 Sect 8 Admin 55400 Sect 8 FSS Service Coord #1 55450 Sect 8 FSS Service Coord #2 056 EIRHC-USDA 56000 Worthington Site Management 56050 Worthington Management Fee 56100 Worthington Maintenance 56200 Grand Mound Site Management 56250 Grand Mound Management Fee 56300 Grand Mound Maintenance
Timesheet Codes 065 EIDC-TAX CREDIT 65000 Evergreen Meadows Mgt 65100 Evergreen Meadows Maint 65200 Asbury Meadows Mgt 65300 Asbury Meadows Maint 066 HOUSING COUNSELING 15990 General 66500 Housing Counseling 080 TRANSPORTATION (RPA) 13990 Program Fiscal Management 15990 ECIA General Management 35370 General Prog Coordination 35372 RPA LRTP 35373 Research & Database Mgmt 35374 Mapping Projects 35377 Short Range Planning 35378 Maquoketa Model Maint. 35379 Clinton Model Maint. 35380 Special Projects 35381 Dubuque Smart Zoning 35387 Traffic Count Program 35400 Smart Planning Grant 36000 City of Clinton Comp Plan 36001 Delaware Co. Comp Plan 36002 Sabula Comp Plan 085 CDBG ADMINISTRATION 11980 Conference & Training 13990 Program Fiscal Management 15990 ECIA General Management Flood Recovery Programs 14990 New Production 14997 Jumpstart Federal Gen Mgt 14998 Jumpstart Federal Proj Specific 19000 19050 19100 19150 19200
Dubuque Co. 2011 Buyout Dubuque Co. 2011 Demo Dubuque 2011 Buyout-FEMA 404 Dubuque 2011 PA Demo-FEMA PA404 Sageville 2011 Buyout
70400 NP4 General Admin 70450 NP4 Program Management Cedar County 85015 Bennett Wastewater Improvements Clinton County 86040 Clinton HOME HOAP General Admin 86073 Clinton Wastewater Improvements 86145 Clinton HOME HOAP Rehab #3 86146 Clinton HOME HOAP LBP #3 86147 Clinton HOME HOAP Rehab #4 86148 Clinton HOME HOAP LBP #4 86149 Clinton HOME HOAP Rehab #5
86150 86151 86152 86153 86154 86155 86156 86157 86158 86159 86160 86176 86177
Clinton HOME HOAP LBP #5 Clinton HOME HOAP Rehab #6 Clinton HOME HOAP LBP #6 Clinton HOME HOAP Rehab #7 Clinton HOME HOAP LBP #7 Clinton HOME HOAP Rehab #8 Clinton HOME HOAP LBP #8 Clinton HOME HOAP Rehab #9 Clinton HOME HOAP LBP #9 Clinton HOME HOAP Rehab #10 Clinton HOME HOAP LBP #10 DeWitt Rehab #4 Dewitt LBP #4
Delaware County 87080 Colesburg WWTF 87102 Manchester 2010 HOAP-Rehab Admin 6 87103 Manchester 2010 HOAP-LBP Admin 6 87104 Manchester 2010 HOAP-Rehab Admin 7 87105 Manchester 2010 HOAP-LBP Admin 7 87106 Manchester 2010 HOAP-Rehab Admin 8 87107 Manchester 2010 HOAP-LBP Admin 8 87121 Manchester Housing Rehab Tech Service Dubuque County 88125 Holy Cross Wastewater Improvements 88215 Dyersville CDBG Buyout 88250 Dubuque Admin-Gronen 88251 Dubuque Admin-Linseed Oil Building Jackson County 89040 Maquoketa HOME HOAP General Admin 89047 Maquoketa HOME HOAP Rehab #4 89049 Maquoketa HOME HOAP Rehab #5 89050 Maquoketa HOME HOAP LBP #5 89051 Maquoketa HOME HOAP Rehab #6 89052 Maquoketa HOME HOAP LBP #6 89053 Maquoketa HOME HOAP Rehab #7 89054 Maquoketa HOME HOAP LBP #7 89101 Sabula Levee/ I-Jobs 89229 Maquoketa 2010 Rehab- Rehab Admin 100 WIA 13990 Program Fiscal Management 15990 ECIA General Management 01100 Admin 01200 Adult Formula 01300 Youth In-School Formula 01400 Youth Out-School Formula 01500 Dislocated Worker Formula 121 H1B GRANT 13990 Fiscal Management 11400 Program Management 122 BRIDGES TO HEALTH CARE 13990 Fiscal Management 11400 Program Management 200 EDSA 02400 Clinton Project 02405 Peosta Project
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Timesheet Codes 300 EIRUSS 13990 Program Fiscal Management 15990 ECIA General Management 03000 Program Administration 03002 Fairview 03003 Elvira 03004 Leisure Lake 03005 Lake Delhi 03006 Petersburg 03008 Morley 03030 Elvira RFQ 03100 DNR Grant Admin 03200 Center Junction Operations 03300 Andover Operations 03400 Fairview Operations 03500 Leisure Lake Operations 400 RTA 11980 Conference & Training 13990 Program Fiscal Management 15990 ECIA General Management 04000 Program Administration 04500 Dispatch 04600 Mobility Coordinator 04900 Grant Writing 410 THE JULE 11980 Conference & Training 13990 Program Fiscal Management 15990 ECIA General Management 04000 Program Administration 04600 Mobility Coordinator 04800 Transit Trainer
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City of Clinton receives $2.7 million TIGER V award to complete Liberty Square street project
ECIA Budget FY '14 REVENUES * MEMBERSHIP FEES
FY2011
FY2012
FY2013
FY2013
FY2014
ACTUAL
ACTUAL
BUDGET
AMENDED
BUDGET
$95,983
$99,835
$104,993
$104,993
$111,372
DMATS (FWHA, FTA) Smart zone DMATS PL federal ICAAP grant federal admin City of Dubuque /County/EDBQ Misc./3D Web/Smart zone match Safe Rt. To School/IBM VMT Google Transit Project Intermodal Admin
$147,995
$137,706
$212,611
$223,659
$5,000 $36,820 $0
$9,173 $76,021 $12,536 $13,657
$15,799 $15,000 $50,000 $30,000
$20,853 $10,666 $47,501 $25,786
$179,520 $11,000 $27,200 $27,039 $11,000 $60,000 $25,696 $45,000
STP RURAL Misc. GIS Projects Service Fees SRTS/Retroflectivity Smart Zone STP Rural Federal Smart Zoning match
$102,575
$100,224
$106,026
$110,123
$2,334 $95,000
$1,375 $66,223
$2,375
$6,000 $74,492
EDA EDA Recapitalization Grant PEI Membership Dues/Petal dues/conf
$47,735 $124,995
$80,096 $16,000 $2,375 $10,000 $10,000
$88,940 $328,910
$81,000 $0
$93,124 $0
$55,800 $0 $34,070 $33,448
PEI Grants STATE OF IOWA COG ASST
$10,294
$10,294
$9,000
$10,294
$9,000
WIA PROGRAMS WIA STIMULUS PJ REGIONAL COORDINATOR 28E SESP/HB1 Grant&Bridges to Health DISCRETIONARY
$391,615 $32,977 $328,838 $90,198 $2,464 $211,982
$446,926 $0 $313,773 $73,538 $7,381 $241,489
$269,108 $0 $337,418 $0 $0 $106,511
$349,886 $0 $54,726 $0 $5,155 $47,950
$203,254 $0 $0 $0 $75,733 $174,743
BUS GROWTH GREEN JOBS GRANT
$267,332 $19,800
$267,299 $44,373
$310,335 $0
$281,012 $0
$284,208 $0
EIRHA EIRP Housing EIRHC USDA Housing IFA Tax Credit Compliance Housing Counseling
$1,242,517 $16,976 $5,155 $28,146 $24,023
$1,193,500 $18,743 $6,258 $24,475 $101,133
$1,186,461 $13,174 $5,840 $9,564 $301,264
$1,267,375 $8,875 $6,413 $11,550 $158,049
$1,285,996 $10,000 $8,000 $0 $171,198
RTA CITY OF DUBUQUE JULE Jule Mobility Coordinator Grant Clinton Match mobility coord CTAA Jule & RTA/Misc. Jule income Transit Fellowships
$411,530 $302,785
$0
$513,756 $305,298 $58,880 $3,680 $6,104 $17,298
$545,664 $320,563 $117,199 $6,000 $6,000 $0
$534,059 $320,563 $96,873 $6,054 $13,620 $9,050
$468,394 $330,844 $110,052 $5,860 $4,000 $0
CDBG CONTRACTS Flood/New Production/FEMA EDA Flood CDBG EDSA, PFSA EIRUSS UTILITY
$561,199 $0 $67,956 $2,507 $31,181
$428,227 $403,324 $0 $3,976 $53,813
$570,404 $287,691 $0 $0 $81,932
$415,434 $363,945 $0
$327,907 $100,978 $0 $10,629 $77,062
SERVICE FEES Misc. Land Use Contracts Misc. Contracts and CompPlans Utility Billing/airport zoning Misc. Prog. 40 Service Fees Misc. grant writing/strategic planning Asbury Inspections City Codes Dubuque Acquisition/Relocation Proj. 40&50 Serv. Fees/EDA adim CAT/EDA Grants IDED Partnership Grants EDA TA Grant & IARC Grant/Inspections Peosta Inspections IDED Partner Match Misc. PEI Grants/ICAAP Grant Marketing HQS Inspections
$214,659 $3,175 $401 $1,000 $13,216 $10,001 $65,582 $4,686 $8,166 $3,714 $0 $60,069 $0 $2,874 $39,892
$312,128 $0 $30,310 $0 $16,374 $65,500 $51,289 $4,568 $20,182 $0 $4,000 $20,594 $20,329 $6,910 $33,241 $38,831
$294,287 $40,966 $87,500 $0 $0 $2,500 $44,000 $7,500 $18,107 $0 $2,500 $20,000 $28,200 $6,000 $37,014
$325,235 $15,048 $51,800 $0 $22,182 $39,027 $50,620 $11,000 $4,110 $4,329 $3,000 $41,197 $28,604 $9,442 $40,401
$0
$4,475
$38,000 $0
INT.-OTHER Subtotal
$1,315 $30,405 $4,954,291
$1,057 $17,203 $5,808,526
$1,015 $22,000 $5,419,234
$453 $0 $5,071,079
$500 $0 $4,593,474
Pass Thru - Flood/NP2 WIA Program Costs Proceeds from vehicle sale Agency Vehicle usage Other Miscellaneous TOTAL
$1,676,338 $1,162,542 $14,000 $59,916 $401 $7,867,488
$4,097,120 $1,013,003 $5,902 $64,446 $8,944 $10,997,941
$3,000,000 $750,000 $4,000 $55,000 $2,000 $9,230,234
$1,900,000 $500,000 $0 $56,119 $14,333 $7,541,531
$1,000,000 $300,000 $3,500 $50,000 $0 $5,946,974
Proceeds from LT Borrowing
$1,883
$67,311
Billable hours based on updated rates of $80 Executive Director; $75 Program Directors (grade 16 and up); $60 Project Managers (grades 12-15); $47 Administrative Support Staff (grades 2-11).
$195,500 $10,000 $12,000 $10,000 $50,000 $16,000 $50,000
$9,500
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ECIA Budget, continued FY '14 EXPENDITURES Salaries/Benefits
FY2011 ACTUAL
FY2012 ACTUAL
FY2013 BUDGET
FY2013 AMENDED
FY2014 BUDGET
$4,085,822
$4,611,511
$4,596,000
$4,294,590
$3,954,097
Office Supplies/Materials
$60,808
$65,681
$72,500
$55,000
$49,000
** Conferences & Training
$66,753
$74,790
$58,450
$53,000
$40,000
Business Travel & Expense (WIA Travel, mileage, cars)
$175,542
$194,047
$190,000
$157,000
$140,000
Printing (Brochures, cards, stationary, signs)
$14,184
$18,644
$18,500
$24,000
$18,000
Equipment Rental & Maintenance
$7,617
$7,126
$8,500
$4,584
$4,000
Insurance
$21,552
$30,717
$33,000
$30,241
$33,000
Dues and Subscriptions
$18,457
$20,532
$27,000
$21,000
$23,000
Telephone
$34,503
$39,957
$42,000
$37,000
$34,000
Postage
$34,956
$35,683
$40,000
$32,000
$32,000
***Building Rent & Property Taxes
$25,791
$25,539
$26,500
$15,000
$12,000
Utilities & Maintenance
$27,626
$30,737
$31,000
$26,500
$25,000
Building Loan Interest
$69,628
$68,025
$69,000
$72,012
$42,225
Interest on Line of Credit
$11,967
$2,814
$15,000
$3,500
$4,000
Advertising
$18,542
$10,261
$8,500
$12,000
$12,000
$77,283
$61,039
$59,000
$65,550
$61,000
$66,588
$30,900
$40,500
$2,971
$10,300
$0
$0
$0
$74,492
$0
WIA IWD Site Coordinator
$50,786
$56,983
$0
$0
$0
Collaborative Marketing
$36,404
$25,454
$15,000
$52,000
$28,000
$308
$6,350
$8,000
$19,400
$8,500
$68,531
$54,973
$60,000
$60,000
$60,555
Subtotal
$4,973,648
$5,471,763
$5,418,450
$5,111,840
$4,590,677
Pass-through Flood/NP2/NP3/NP4 WIA Program Costs
$1,676,338 $1,162,542
$4,097,120 $1,013,003
$3,000,000 $750,000
$1,900,000 $500,000
$1,000,000 $300,000
$0 $7,812,528
$328,910 $10,910,796
$0 $9,168,450
$0 $7,511,840
$0 $5,890,677
$54,960
$87,145
$61,784
$29,691
$56,297
$374,065
$429,025
$516,170
$516,170
$545,861
$10,000
$10,000
$10,000
$10,000
$10,000
$419,025
$476,170
$527,954
$495,861
$542,158
Professional Services/Computer Equipment / car Grant Funded Equipment Purchase
(Direct expenses mrkt no staff) Miscellaneous (Team Bldg, Misc., Bldg, GEDDUP) Long Term Debt (principal)
Pass-through EDA Recapitalize Grant Total Excess Revenue/Expenses Fund Balance at Beginning of Year Transfer to Bldg. Reserve fund Unassigned Fund Balance at End of Year Committed Fund Balance at End of Year Total Fund Balance at End of Year Depreciation Expense
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$10,000
$40,000
$50,000
$50,000
$60,000
$429,025
$516,170
$577,954
$545,861
$602,158
$73,926
$83,176
$81,700
$78,545
$81,700