Proposal 2019-17 SWCAP Section I - omes.ok.gov · Schedule F Indirect Cost Rate Proposal : Schedule...

March 30, 2018

Mr. Arif Karim, Director Cost Allocation Services U.S. Department of Health and Human Services1301 Young Street, Room 732Dallas, TX 75202

Dear Mr. Karim:

Enclosed for your review and approval is the FY 2019 Statewide Cost Allocation Plan for the State of Oklahoma. This Plan is based on expenditures and data incurred during the year ended June 30, 2017.

The State's FY 2017 Comprehensive Annual Financial Report is also enclosed.

The FY 2019 Budget can be found at http://www.ok.gov/OSF/Budget.

Also enclosed is information on the following Section II billed services, employee benefits, and self- insurance funds:

Risk Management

Oklahoma Central Printing

State Motor Pool (Fleet)

OMES Information Services Division

State Auditor's Special Audit Fund

Human Capital Management

Building Rental Rates

Oklahoma Public Employees Retirement System

ONE WEST OLD STATE CAPITOL PLAZA, SUITE 502 | SPRINGFIELD, IL 62701 | 217.789.0041 | 217.789.6342 FAX | WWW.MAXIMUS.COM
http:WWW.MAXIMUS.COMhttp://www.ok.gov/OSF/Budget

Arif Karim March 30, 2018 Page 2

Employee Group Insurance Division

Workers Compensation Insurance

Purchase Card Rebate Administration Fee

Construction & Properties

OMES Agency Business Services

Library Storage Fees

If you have any questions or desire additional information, please contact me at(804) 823-8146.

Sincerely,

A. William Maus Manager

Enclosures

cc: Lynne Bajema State of Oklahoma State Comptroller, OMES

A Central Services Cost Allocation Plan

Prepared for:

State of Oklahoma Statewide Cost Allocation Plan

Based on actual expenditures for Fiscal Year ending June 30, 2017

Preparing Fixed Costs for Use in SFY 2019

________________________________________________________________________

STATE OF OKLAHOMA STATEWIDE COST ALLOCATION PLAN

____________________________________________________________

Based on Actual ExpendituresFor the Fiscal Year Ended June 30, 2017

Preparing Fixed Costs for Use in SFY 2019

Section A: Cost Allocation Methodology and Process .............................................................................................................................................................. A-1

Section B: Organizational Chart .................................................................................................................................................................................................. B-1

Section C: Cost Allocation Plan ................................................................................................................................................................................................... C-1

Summary Data .............................................................................................................................................................................................................. C-2

Schedule A - Allocated Costs By Department ............................................................................................................................................ C-2

Schedule C - Summary Of Allocated Costs ............................................................................................................................................. C-44

Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-49

Schedule H - Summary of Fixed Cost ...................................................................................................................................................... C-50

Equipment Depreciation .............................................................................................................................................................................................. C-91

Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-91

Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-92

Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-93

Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-94

Schedule .5 - Allocation Summary ........................................................................................................................................................... C-95

Schedule .6 - Departmental Roll Forwards ............................................................................................................................................... C-96

Building Costs .............................................................................................................................................................................................................. C-97

Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-97

Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-98

Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-99

Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-100

Schedule .5 - Allocation Summary ......................................................................................................................................................... C-101

Schedule .6 - Departmental Roll Forwards ............................................................................................................................................. C-102

OMES Administration ................................................................................................................................................................................................ C-103

Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-103

Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-104

Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-105




OMES Performance & Efficiency ............................................................................................................................................................................... C-115







Budget Dept ............................................................................................................................................................................................................... C-129







Central Accounting .................................................................................................................................................................................................... C-146


All Monetary Values are US Dollars

MAXCAP 2018 MAXIMUS Consulting Services, Inc.

Prepared By MAXIMUS Consulting Services, Inc.

STATE OF OKLAHOMAFY 2019 STATEWIDE COST ALLOCATION PLAN

Table of Contents






OMES DCAM Admin ................................................................................................................................................................................................. C-168







Central Purchasing .................................................................................................................................................................................................... C-177







Interagency Mail ........................................................................................................................................................................................................ C-193







Human Capital Mgmt Training ................................................................................................................................................................................... C-206







Merit Protection Commission (298) ........................................................................................................................................................................... C-217







Treasurer (740) .......................................................................................................................................................................................................... C-233









Table of Contents







Table of Contents

SectionSectionSectionSection A:A:A:A: CostCostCostCost Allocation Methodology and ProcessAllocation Methodology and ProcessAllocation Methodology and ProcessAllocation Methodology and Process



Prepared By MAXIMUS Consulting Services, Inc.Page A-1

A. Cost Allocation Methodology and ProcessThe Cost Allocation Plan (CAP) provided in Section C was prepared by MAXIMUS Consulting Services, Inc. (MAXIMUS) for STATE OF OKLAHOMA. Utilizing our proprietary, web-based cost allocation system, MAXCAP, MAXIMUS used cost data and allocation statistics to allocate the costs to departments/divisions/programs for Fiscal Year (FY) 2017.

MAXCAP uses a double step-down allocation procedure to distribute costs among Central Services and to departments that receive benefits. Using MAXCAP, costs are input by cost center identifications consistent with the entitys accounting code structure, which allows for efficient balancing with the entitys financial reporting systems. Additionally, MAXCAP provides for the inputting of allocation statistics appropriate for the distribution of the identified indirect cost pools. Credits for direct-billed payments, cost adjustments, and other valid and applicable costing factors are also facilitated within the software.

In this section, we provide an overview of our cost allocation methodology and process used to develop the CAP.

A.1 Cost Allocation MethodologyMAXIMUS employs a double step-down procedure that allows all Central Service Departments to allocate costs to all other Central Service Departments. Since Central Service Departments costs are not simultaneously allocated, the process must be performed sequentially, one department after another. The second step-down allows for the equitable allocation of the costs the Central Service Departments receive from one another.

Typically, CAPs are compiled using a single step down or "waterfall" methodology in which the costs of Central Service Departments are allocated in an ordinal sequence with emphasis placed on ordering non-departmental and departmental cost groupings to optimize the flow of costs to recoverable program areas. Although this is an acceptable method resulting in accurate program allocations, it provides only partial information as to the costs of individual Central Service Departments and their significant activities.

To demonstrate the potential inequity of a single step-down, consider the costs of the Facilities Management and Purchasing activities. Facilities Management manages and maintains the office space that Purchasing uses to serve departments. Facilities costs are rightfully allocable to all the departments that have space in government buildings. If Facilities Management costs are allocated after Purchasing, the cost of Purchasings space will be allocated to the other departments in the building. It could be argued that this method then allocates costs to departments disproportionate to the benefit received from those costs.

MAXIMUS double step-down approach mitigates potential allocation inequities and has been widely accepted by federal cognizant agencies for more than 30 years.

A.1.1 First Step-DownThe first step-down allows each Central Service Department to allocate to any other department, regardless of the sequence of the departments. The department also can allocate to itself providing the statistical measurements indicate a basis for the allocations.

ProcessThe process of allocating during this round is achieved sequentially, consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations it allocates:

Costs from entity financial records

Cost adjustments

Credits

Costs received from other Central Service Departments that have completed their first round allocations


Cost Allocation Methodology and Process




Results

At the completion of the first step-down, each Central Service Department has the allocated costs from itself and from the Central Service Departments sequenced before it.

A.1.2 Second Step-DownThe rule for the second step-down is that each Central Service Department can allocate only to another department sequenced after the allocating department; provided that the statistical measurements indicate a basis for the allocations.

ProcessThe process of allocating during the second step-down is achieved sequentially and consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations, it allocates:

Costs received from other Central Service Departments that have completed their second round allocations

Costs received in the first step-down from itself and from the Central Service Departments sequenced after the allocating department

ResultsAt the completion of the second step-down, each Central Service Department has completed all allocations and all Central Service Departments have been cleared of all costs. The costs have either been adjusted out of the cycle or sent to Receiving Departments based on the allocation statistics.

A.1.3 Supplemental CommentsWhen the relationship between and among the Central Service Departments is greatly intertwined, it may be prudent to implement three or more step-downs. Typically, the double step-down is sufficient to accomplish an equitable allocation of all costs.

If more than two step-downs are required the rules for all rounds of allocation except the final round are the same as defined above for the first step-down. The final round always follows the rules, as defined above, for the second step-down.

A.2 Cost Allocation ProcessThe process utilized by MAXIMUS in developing the CAP and tracking costs within it is discussed below.

A.2.1 Initiating the ProcessWorking in conjunction with the entity, MAXIMUS determines data to be included within the cost allocation process based on:

Application of federal cost principles or full costing principles, as applicable

Interviews

Review of financial documents

Review of organizational structure

Analysis of statistical data relative to benefit of services provided

A.2.2 Establishing the Cost Pools to be AllocatedMAXIMUS analyzes the organizational structure of the entity to determine which departments or cost pools provide






services to other departments/divisions/programs. These cost pools become the Central Service Departments in the CAP.

Next, each cost pool is evaluated to determine the activities or services provided. The costs are then broken into subparts or activities such that each activity can be allocated on a statistical measure that is relevant to the service provided and the benefit received.

Line items of expenditures are analyzed to determine which activities receive the benefit of the costs. Distributions of these costs are made according to the determined benefit of each activity.

A.2.3 Establishing the Statistical Measurements or Bases for AllocationMAXIMUS evaluates available statistical measurements to establish the most equitable and meaningful basis for allocating each activity within each Central Service Department. Consideration is given to determining the measurement that most appropriately demonstrates its relationship to the receiving units. For example, an activity that is driven by the number of employees within the benefiting departments can be allocated by number of employees. Similarly, an activity that is driven by the number of transactions for each benefiting department can be allocated by the number of transactions.

A.2.4 Accommodating Exceptions and AdjustmentsApplicable cost adjustments for unallowable costs and/or capitalized assets are incorporated into the appropriate schedules. Credits for direct billings, special revenues, etc. are entered into the computation.

A.2.5 Developing the CAPThe MAXIMUS Cost Allocation Plan typically is organized as follows:

Cover

Certification, if required

Table of Contents


Organizational Chart

CAP: Summary and Detail Schedules

Supplemental Materials

Below, we discuss each of the summary and detail schedules included in a CAP.

Summary SchedulesThe summary schedules provide a recap of the results of the cost allocation process. The following explanations define the purposes of each of the typical schedules included in the cost allocation plan..

Schedule A Allocated Costs by Department: Schedule A demonstrates for each Receiving Department the costs received from each Central Service Department. This schedule answers the question: Which Central Service Department actually allocated the costs to each Receiving Department?

This schedule does not necessarily demonstrate the Central Service Department from which the costs originated. For example, costs sent from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule A as being from Accounting.

Schedule B Fixed Costs Proposed: Schedule B recaps the roll forwards calculated for the Receiving Departments.






The Receiving Departments are shown down the left hand side of the page, while details of the roll forward calculation for particular Receiving Departments are on the rest of the line.

The first column is the Allocated Costs for the current fiscal year, which lists the total costs allocated to this Receiving Department. This number will reconcile to the total allocated to the department on Schedule A.

The next column is the Base Year Estimated Costs for the fiscal year that have been used for the current period. The Roll Forward column is calculated by subtracting the Base Year Estimated Costs column (second column) from the Allocated Costs column for the current period (first column).

The Fixed Costs column is calculated by adding in the Allocated Costs column for the current fiscal year and the Roll Forwards column. The Proposed Costs Future Period column is the resulting sum of the Fixed Costs and any adjustments from the Adjustments column.

In summary, this report takes the difference between allocated costs for the current year (column 1) and the forecast costs for this year (column 2), adds that difference to the allocated costs for this year (column 1) along with any one-time adjustments to produce a forecast (Proposed Costs Future Period) for the next period.

Schedule C Summary of Allocated Costs: Schedule C is the simplest report to use when balancing to the financials. It demonstrates the costs to be allocated, the adjustments made to these costs, and the results of the allocations. This schedule demonstrates the full sequence of all departments with the Central Service Departments listed first and in the order of their allocating sequence.

The Receiving departments follow the Central Service Departments with the total allocations received from all Central Service Departments.

Schedule D Detail of Allocated Costs: Schedule D provides a view of the allocation flow of costs for each Central Service Department. This schedule allows the reader to see how the process sequentially zeroes out all of the Central Service Department costs and allocates them to Receiving Departments.

Schedule E Summary of Allocation Basis: Schedule E demonstrates, for each Central Service Department, the services or activities of the Central Service Department and the basis for the allocation of each activity. This schedule is a convenient reference for reviewing the activities identified for each Central Service Department. This is particularly important when preparing a new plan and incorporating organizational and services changes.

Schedule F Indirect Cost Rate Proposal: Schedule F computes an indirect cost rate for selected Receiving Departments. The total allocated costs are divided by the indirect costs rate base to compute the indirect cost rate for each Receiver Department. For example, the indirect cost rate base used to compute the rates could be salaries, salaries and benefits, or modified total direct costs, etc. A composite rate is also computed at the bottom of the schedule.

Schedule G - Origins of Costs: Schedule G demonstrates the original source of the costs received by each Receiving Department. For example, costs allocated from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule G as being from Purchasing.

Schedule H Summary of Fixed Costs: Schedule H summarizes the fixed costs/roll forwards that appear with the detail reports. Receiving Departments are listed across the top of the report and the Central Service Departments are listed down the left hand side. Each cell contains the fixed amount calculated on the detail roll forward schedules. These amounts are then summarized on the Total Fixed line at the bottom of the report.

Detail SchedulesThe detail schedules demonstrate the original costs being allocated by each Central Service Department. In these schedules, the adjustments are applied; the activities are defined; the incoming costs from other Central Service Departments are detailed; the allocation calculations for both step-downs are documented; and the results for each Central Service Department are summarized.






When tracking costs, typically the schedules are reviewed in reverse order tracking from summary information back to detail information. This is discussed further in Section A.2.6: Tracking Costs within the CAP.

Schedule _.1 Nature and Extent of Services: Schedule _.1 is a brief narrative defining the purpose of the Central Service and the benefit it provides to the Receiving Departments. The narrative also describes the allocation basis used for each activity and any other relevant information on expenditures.

Schedule _.2 Costs to be Allocated: Schedule _.2 provides an overview of the total costs allocated by each Central Service Department including:

Expenditures from the financial reports balances to Schedule C

Adjustments to financial reports balances to Schedule C

Incoming costs from other Central Service Departments

The incoming costs are presented in columns that represent when these costs are allocated by the Central Service Department, not when the costs are received. As explained in Section A.1: Cost Allocation Methodology, the costs that are received from Central Service Departments sequenced after the given department are held for allocation in the second step-down.

Schedule _.3 Costs to be Allocated by Activity: Schedule _.3 provides the following:

Expenditures from the financials are defined by type of expenditure and by activities (to the extent deemed necessary) to ensure the application of

allocation bases that closely correlate to the benefits derived by the Receiving departments. Each activity is represented in its own column. The

totals balance with both Schedule C and Schedule _.2 expenditure amounts.

Adjustments to the financial reports are applied to expenditures and the results spread to the appropriate activities.

Incoming costs are demonstrated first in total and then spread to the appropriate activities for allocation for each step-down. The totals for each

step-down balance to the totals on Schedule _.2. It should be noted that incoming costs may be coded to spread to only the activities that

receive benefit from the services.

Schedule _.4 Detail Activity Allocations: Schedule _.4 represents the allocation results by activity. Each activity defined on Schedule _.3 is demonstrated on a Detail Allocation Schedule. Because the number of activities varies, the number of the last of these schedules varies.

Schedule _.4 includes:

Statistical measurement used as a basis for allocation

Identification of statistical measurement

Source of the statistical measurement

Percent relationship of each statistical measurement to the whole or total statistical measurement base

Results of the first step-down balances to functional total after first additions on Schedule_.3

Results of the second step-down balances to functional total of second additions on Schedule _.3

The totals allocated from both step-downs balances to the functional grand total from Schedule _.3. Note the results of the second step-down. This schedule clearly demonstrates how the second step-down allocates only to departments sequenced after the allocating department.

Schedule _.5 Allocation Summary for each Central Service Department: Schedule _.5 provides a summary of costs allocated by each activity. The activity totals balance to the totals from each Detail Activities Allocation schedule defined above.

The totals allocated to the Receiving Departments will balance to Schedule A for the allocating department.

Schedule _.6 Department Roll Forward: Schedule _.6 lists all roll forward information within a given department and calculates the amounts for each Receiving Department.

Each Receiving Department will be printed on its own line for this report. For each Receiving Department, the amount






allocated to it is printed under the Allocated Costs column (the first column), which is the actual costs as calculated by this plan for the current period.

The second column Base Year Estimated Costs is used as a base for the current periods calculation. If they are more or less than the actual costs for this period, the difference can be added to the current costs to arrive at the forecast for the next period.

The third column, Roll Forwards, is calculated as the difference between the first two columns.

The Allocated Costs column plus the Roll Forwards column will give us the amount to use as the Fixed Costs in the next period, the fourth column.

These numbers are entered here and on Schedule H of the summary reports. They are also summarized on Schedule A for each Receiving department.

A.2.6 Tracking Costs within the CAPWhen costs are questioned, MAXIMUS utilizes our standard tracking process in order to resolve any issues with Schedule A where the questioned cost is usually identified.

From Schedule A, we identify the allocating Central Service Department. From the CAP Table of Contents the appropriate detail schedules for the allocating department are identified. Tracking begins with the last detail schedule. Once the questioned amount is located, our analysis of the summary amounts by activities indicates which detail allocation schedules to review.

Review of each detail schedule will demonstrate the relative benefit received by the Receiving Department for the portion of the questioned cost attributable to each activity. Continuing backward through the detail schedules, the composition of the total functional costs is reviewed.

At this point, any remaining questions are typically in regard to the incoming costs. If these costs are questioned, we can use Schedule _.2 to identify which department allocated the questioned incoming costs. Referring again to the CAP Table of Contents, the detail schedules for the sending Central Service Department can be located. Tracking continues by repeating these steps until all issues have been resolved.






Section B:Section B:Section B:Section B: Organizational ChartOrganizational ChartOrganizational ChartOrganizational Chart



Prepared By MAXIMUS Consulting Services, Inc.Page B-1

S tate Organizational Chart

Selected Oklahoma State Officials

2017

Citizens of Oklahoma

* Appointed to position

CABINET DEPARTMENT SECRETARIES

Agriculture Finance, Administration, & Science & Technology Commerce Information Technology Secretary of State Education & Workforce Health & Human Services Tourism

Development Military Transportation Energy & Environment Safety & Security Veterans Affairs

The cabinet secretaries are appointed by the governor with the approval of the Senate. Many of the secretaries are also heads of the executive branch agencies. State agencies are assigned to a cabinet department by the governor. The specific agency assignments to each cabinet are shown on the next page. Agency numbers are listed to the left of the agency name.

LEGISLATIVE BRANCH EXECUTIVE BRANCH JUDICIAL BRANCH Senate

Mike Schulz, President Pro Tempore Governor

Mary Fallin * State Supreme Court

Douglas Combs, Chief Justice

House of Representatives Lieutenant Governor * Court of Criminal Appeals Charles McCall, Speaker of the House Todd Lamb David Lewis, Presiding Judge

Secretary of State * Dave Lopez

State Auditor and Inspector Gary Jones

Attorney General Mike Hunter

State Treasurer Ken Miller

Superintendent of Public Instruction Joy Hofmeister

Commissioner of Labor * Melissa McLawhorn Houston

Commissioner of Insurance John D. Doak

Commissioners of the Corporation Commission Todd Hiett

Bob Anthony Dana Murphy

OKLAHOMA 18 Page B-2

State Agencies by Cabinet

305 Office of the Governor 150 Univ. of Science and Arts of Okla. 092 Tobacco Settle. End. Trust Bd. of Dir. 440 Office of the Lieutenant Governor 41 Western Oklahoma State College 753 Uniform Building Code Commission

825 University Hospitals Authority

Agriculture Energy and Environment Military 40 Agriculture, Department of 185 Corporation Commission * 25 Military Department 39 Boll Weevil Eradication Org. 359 Energy Resources Board 645 Conservation Commission 292 Dept. of Environmental Quality Safety and Security 790 Veterinary Medical Examiners Board 980 Grand River Dam Authority 30 ABLE Commission 353 Horse Racing Commission 307 Interstate Oil Comp. Com. 49 Attorney General *

445 LPG Board 772 Chem. Tests for Alc/Drug Infl., Bd. of Commerce and Tourism 444 LPG Research, Marketing and Safety 477 Narcotics & Dang. Drugs, Bureau of

55 Arts Council 125 Mines, Department of 309 Emergency Mgmt, Dept. of 160 Commerce, Department of 981 Municipal Power Authority 131 Corrections Department 290 Employment Security Commission 835 Water Resources Board 220 District Attorneys Council 350 Historical Society 320 Wildlife Conservation, Dept. of 47 Indigent Defense System 922 Housing Finance Authority 308 Investigation, Bureau of 370 Industrial Finance Authority Finance, Admin., and Info Tech. 415 Law Enf. Educ. & Trng., Council on 204 J.M. Davis Memorial Commission 22 Abstractors Board 342 Medicolegal Investigations, Bd. of 405 Labor, Department of * 20 Accountancy Board 306 Pardon and Parole Board 620 Qtz Mtn. Arts/Conf. Cntr/Nat. Pk. 300 Auditor & Inspector * 585 Public Safety, Department of 566 Tourism & Recreation, Dept. of 65 Banking Department 310 Fire Marshal, State

582 Bond Advisor Education and Workforce Dev. 91 Building Bonds Commission Science and Technology

44 Anatomical Board 915 Capital Investment Board 628 Center f/t Adv. of Sci. & Technology 800 Career & Technology Education 170 Construction Industries Bd. 346 Space Industry Development Auth. 266 Educational TV Authority 635 Consumer Credit, Comm. For 265 Education, Department of * 900 Development Finance Authority Sec. of State and Native American Af275 Educ. Qual. & Account., Comm. For 315 Firefighters Pension & Retirement 45 Architects, Board of Gov. of Licensed 619 Physicians Manpower Trng. Comm. 385 Insurance Department * 270 Election Board 563 Private Vocational School, Board of 410 Land Office, Commissioners of the 296 Ethics Commission 605 Regents for Higher Education 416 Law Enforcement Retirement 678 Judicial Complaints, Council on 629 School of Science & Mathematics 435 Lottery Commission 430 Library Department 618 Student Loan Authority 90 Office of Mgmt & Enterprise Services 391 Multiple Injury Trust Fund

298 Merit Protection Commission 361 Native American Cultural/Ed. Auth Colleges and Universities: 475 Motor Vehicle Commission 570 Prof. Engin. & Land Surveyors Bd. 100 Cameron University 557 Police Pension & Retirement System 588 Real Estate Commission 108 Carl Albert State College 515 Public Employees Retirement System 625 Secretary of State 165 Connors State College 630 Securities Commission 675 Self-Insurance Guarantee Board 230 East Central University 695 Tax Commission 369 Workers Compensation Court 240 Eastern Oklahoma State College 715 Teachers Retirement System 420 Langston University 740 Treasurer * Transportation 470 Murray State College 755 Used Motor Vehicle & Parts 060 Aeronautics Commission 480 Northeastern Okla. A & M College 978 Okla. Turnpike Authority 485 Northeastern State University Health and Human Services 345 Transportation, Department of 490 Northern Oklahoma College 448 Alcohol and Drug Coun., Bd. of Lic. 505 Northwestern Oklahoma State Univ. 148 Behavioral Health Lic., Board of Veterans Affairs 530 Oklahoma Panhandle State Univ. 127 Children & Youth, Commission 650 Veterans Affairs, Department of 10 Oklahoma State University 145 Chiropractic Examiners Board 761 Oklahoma University Law Center 783 Community Hospitals Authority 633 Oklahoma City Community College 190 Cosmetology and Barbering Board 770 Okla. University Health Science Ctr. 215 Dentistry, Board of 773 OSU -College of Osteopathic Medicine 285 Funeral Board 14 OSU -College of Veterinary Medicine 326 Disability Concerns, Office of

* Agency is headed by a statewide elected 11 OSU -Experiment Station 807 Health Care Authority official or their controlling board is made 12 OSU -Extension Division 340 Health, Department of up of elected officials. They are assigned 13 OSU -School of Tech. Training 830 Human Services, Department of to a cabinet department for purposes of 15 OSU -Technical Institute of OKC 670 J.D. McCarty Center coordinating services and programs only. 16 OSU -Tulsa 400 Juvenile Affairs, Office of

771 OU Health Sci. Ctr. Prof. Prac. Plan 450 Medical Licensure & Supv., Bd. of 241 Redlands Community College 452 Mental Health and Sub. Abuse Svc. 610 Regional University System of Ok 510 Nursing Board 461 Rogers State University 509 Long-Term Care Admin., Bd. of Exam. 531 Rose State College 775 Oklahoma State Univ. Medical Auth. 606 University Center Of Southern Ok 520 Optometry Board 623 Seminole State College 525 Osteopathic Examiners Board 660 Southeastern Oklahoma State Univ. 343 Perfusionists, State Bd. of Examiners 665 Southwestern Oklahoma State Univ. 560 Pharmacy Board 750 Tulsa Community College 140 Podiatric Medical Examiners, Bd. Of 758 University Center at Ponca City 575 Psychologists, Bd. of Examiners 0 University of Central Oklahoma 805 Rehabilitation Services 0 University of Oklahoma 622 Social Workers Board, Bd. of Lic. 5 University of Oklahoma - Tulsa 632 Speech-Lang. Pathology & Aud. Bd.

OKLAHOMA 19 Page B-3

Section C:Section C:Section C:Section C: CostCostCostCost Allocation PlanAllocation PlanAllocation PlanAllocation Plan



Prepared By MAXIMUS Consulting Services, Inc.Page C-1

MAXCAP OKLAHOMA STATEWIDE COST 3/29/2018 7:30:44 PM ALLOCATION PLAN

STATE OF OKLAHOMA FY 2019 STATEWIDE COST ALLOCATION PLAN 2017 Version 1.0009

Schedule A - Allocated Costs By Department Level: Detail

DCAM Facilities DCAM Risk Mgmt DCAM Fed Surplus DCAM Const & Prop DCAM State Central Service Departments Svcs (2000004) (2000011) Prop (2000007) (2000001) Leasing (2000010)

Equipment Depreciation 0 0 0 0 0

Building Costs 0 0 0 0 0

OMES Administration 75,574 23,491 8,680 11,235 0

OMES Performance & Efficiency 0 0 0 0 0

Budget Dept 0 0 0 0 0

Central Accounting 0 0 0 0 0

OMES DCAM Admin 48,231 14,989 5,541 7,168 0

Central Purchasing 0 0 0 0 0

Interagency Mail 400 3,264 0 1,345 0

Human Capital Mgmt Training 0 0 0 0 0

Merit Protection Commission (298) 0 0 0 0 0

Treasurer (740) 0 0 0 0 0

Allocated Costs for Fiscal 2017 124,205 41,744 14,221 19,748 0

Roll Forwards (230,159) (23,437) (32,437) (28,169) 0

Fixed Costs (105,954) 18,307 (18,216) (8,421) 0

All Monetary Values are US Dollars MAXCAP 2018 MAXIMUS Consulting Services, Inc. Schedule A Prepared By MAXIMUS Consulting Services, Inc. Page C-2




DCAM Central DCAM Interagency DCAM Fleet (MP) Agency Business Central Service Departments Printing (2000003) Mail (2000009) (2000010) DCAM Other Svcs (ABS)



OMES Administration 11,235 0 15,315 9,191 15,315

OMES Performance & Efficiency 0 0 0 19,628 0


Central Accounting 0 0 0 0 0

OMES DCAM Admin 7,168 0 9,776 5,866 0


Interagency Mail 0 0 33 585 5,704



Treasurer (740) 0 0 0 0 0

Allocated Costs for Fiscal 2017 18,403 0 25,124 35,270 21,019

Roll Forwards (35,906) 0 (45,951) (31,988) 2,762

Fixed Costs (17,503) 0 (20,827) 3,282 23,781





OSU Exp Station Central Service Departments OMES ISD OMES ISD CORE Cap/Centennl 007 OSU 010 011



OMES Administration 746,324 0 0 0 0



Central Accounting 0 0 0 376,607 11,343

OMES DCAM Admin 0 0 0 0 0

Central Purchasing 10,036 0 0 0 0

Interagency Mail 1,054 0 0 1 0


Merit Protection Commission (298) 0 0 0 6,215 0

Treasurer (740) 0 0 0 54,220 624

Allocated Costs for Fiscal 2017 757,414 0 0 437,342 11,967

Roll Forwards (242,097) 0 0 225,546 (788)

Fixed Costs 515,317 0 0 662,888 11,179





OSU Extension Div OSU Tech Branch OSU Veterinary Central Service Departments 012 013 Medicine 014 OSU Ok City 015 OSU Tulsa 016



OMES Administration 0 0 0 0 0



Central Accounting 9,160 7,987 10,891 6,725 5,030



Interagency Mail 0 0 0 0 0



Treasurer (740) 312 1,089 600 470 361

Allocated Costs for Fiscal 2017 9,472 9,076 11,790 7,195 5,391

Roll Forwards (1,812) (742) 4,021 1,907 572

Fixed Costs 7,660 8,334 15,811 9,102 5,963





Accountancy Board Abstractors Board Central Service Departments 020 022 Military Dept 025 ABLE 030 Boll Weevil 039




OMES Performance & Efficiency 191 126 5,534 9,636 158

Budget Dept 1,780 0 5,001 3,986 1,071

Central Accounting 1,236 718 36,274 1,782 888




Human Capital Mgmt Training 921 0 10,744 2,609 0

Merit Protection Commission (298) 8 2 2,633 24 3

Treasurer (740) 3,245 238 1,765 3,255 145


Roll Forwards 1,203 (641) (110,285) 9,386 357

Fixed Costs 8,697 757 (47,560) 30,768 2,644





Agriculture Food & Western OK State Anatomical Board Board of Architects Indigents Defense Central Service Departments Forestry 040 College 041 044 045 System 047





Budget Dept 1,963 299 0 2,914 6,198

Central Accounting 14,529 12,432 7 810 9,122



Interagency Mail 224 0 0 1,703 0

Human Capital Mgmt Training 19,496 0 0 0 2,303


Treasurer (740) 3,976 4,511 0 553 773

Allocated Costs for Fiscal 2017 41,709 17,352 7 6,297 19,182

Roll Forwards 9,116 2,715 2 1,816 4,647

Fixed Costs 50,825 20,067 9 8,113 23,829





Attorney General Aeronautics Bldg Bonds Central Service Departments 049 Arts Council 055 Commission 060 Banking Dept 065 Commission 091




OMES Performance & Efficiency 5,443 95 64 126 0

Budget Dept 6,731 1,665 2,619 772 772

Central Accounting 10,959 2,993 1,547 2,738 4




Human Capital Mgmt Training 0 1,227 0 307 0


Treasurer (740) 1,297 91 172 68 0

Allocated Costs for Fiscal 2017 25,109 6,518 4,967 4,678 776

Roll Forwards 3,353 (1,826) (3,933) (340) 768

Fixed Costs 28,462 4,692 1,034 4,338 1,544





Capital Tobacco Settlement Cameron University Improvements Carl Albert State Univ of Central OK

Central Service Departments Trust 092 100 Authority 105 College 108 120





Budget Dept 903 0 3,809 299 1,489





Human Capital Mgmt Training 1,227 0 0 0 0

Merit Protection Commission (298) 17 436 0 167 1,331

Treasurer (740) 101 7,609 12 7,694 5,412


Roll Forwards 2,346 7,979 2,763 3,832 41,280

Fixed Costs 13,974 53,758 11,107 35,519 131,438





Commission on Board of Children & Youth Board of Podiatric Chiropractor Exam

Central Service Departments Dept of Mines 125 127 Corrections 131 Med Exam 140 145




OMES Performance & Efficiency 477 507 41,745 0 32

Budget Dept 1,366 1,953 7,922 464 1,988

Central Accounting 4,033 4,162 131,587 41 707


Central Purchasing 2 178 3,131 0 2

Interagency Mail 156 70 1,945 0 50

Human Capital Mgmt Training 0 1,381 10,744 0 0


Treasurer (740) 1,613 86 21,795 126 1,112

Allocated Costs for Fiscal 2017 7,671 8,353 298,636 631 3,893

Roll Forwards (5,186) 3,284 (73,308) 237 497

Fixed Costs 2,485 11,637 225,328 868 4,390





Construction Board of Behavioral Univ of Science & Connors State Industries Board

Central Service Departments Health 148 Arts 150 Commerce 160 College 165 170




OMES Performance & Efficiency 158 0 2,696 0 1,649

Budget Dept 155 0 3,931 0 2,320




Interagency Mail 1,069 0 132 0 24,173

Human Capital Mgmt Training 0 0 5,219 0 1,535


Treasurer (740) 726 4,019 328 4,383 1,954


Roll Forwards (3) 7,522 3,071 (539) 5,990

Fixed Costs 4,846 27,200 35,842 18,061 50,211





Corporation Board of Court of Criminal JM Davis Museum Board of Dentistry Central Service Departments Commission 185 Cosmetology 190 Appeals 199 204 215




OMES Performance & Efficiency 13,514 1,238 349 191 823

Budget Dept 2,142 1,471 1,346 893 1,471

Central Accounting 20,416 2,226 1,044 1,056 997



Interagency Mail 240 14,597 39 0 183

Human Capital Mgmt Training 26,096 4,144 0 0 0

Merit Protection Commission (298) 19,438 8 21 3 4

Treasurer (740) 16,122 3,850 36 1,096 1,028


Roll Forwards 44,359 3,791 1,157 (722) 1,713

Fixed Costs 144,799 31,595 4,079 2,539 6,326





District Attorneys East Central Eastern OK State Central Service Departments District Courts 219 Council 220 University 230 College 240 Redlands CC 241




OMES Performance & Efficiency 0 3,015 0 0 0

Budget Dept 9,828 5,836 893 0 594





Human Capital Mgmt Training 0 1,227 0 0 0


Treasurer (740) 367 1,757 7,830 3,138 4,158


Roll Forwards 8,417 7,615 3,861 1,827 3,776

Fixed Costs 22,990 58,730 42,402 20,390 22,348





Educational Quality Dept of Education Education TV Commission for & Accountability

Central Service Departments 265 Authority 266 Teacher Prep 269 Election Board 270 275




OMES Performance & Efficiency 2,664 0 0 1,238 411

Budget Dept 23,028 1,366 772 5,356 893

Central Accounting 24,836 4,255 249 4,603 2,337



Interagency Mail 386 68 0 23,504 1,402

Human Capital Mgmt Training 4,144 767 0 921 1,535


Treasurer (740) 7,072 241 0 177 158


Roll Forwards (1,562) (3,604) (1,716) (4,908) (2,006)

Fixed Costs 61,923 3,127 (695) 31,155 4,876





Employment Dept of Security Environmental Ethics Commission Auditor & Inspector

Central Service Departments Funeral Board 285 Commission 290 Quality 292 296 300




OMES Performance & Efficiency 0 14,122 12,969 9,794 253

Budget Dept 1,081 2,914 1,665 1,366 3,037

Central Accounting 982 49,467 44,685 1,243 4,076



Interagency Mail 625 152 258 7,070 1,684

Human Capital Mgmt Training 0 40,679 30,700 1,535 1,227

Merit Protection Commission (298) 2 12,346 17,091 5 88

Treasurer (740) 504 8,781 4,265 1,411 1,320


Roll Forwards 809 33,278 16,707 15,758 (2,074)

Fixed Costs 4,036 162,472 134,111 38,218 9,645





Interstate Oil Pardon & Parole Compact Bureau of Dept of Emergency

Central Service Departments Governor 305 Board 306 Commission 307 Investigation 308 Mgmt 309




OMES Performance & Efficiency 95 284 443 5,045 6,146

Budget Dept 2,261 1,876 1,665 2,739 3,006

Central Accounting 967 1,924 1,053 14,750 8,068




Human Capital Mgmt Training 0 1,074 0 6,907 0


Treasurer (740) 33 49 18 4,844 231


Roll Forwards 1,359 2,810 1,203 19,170 5,731

Fixed Costs 8,047 8,137 4,451 78,994 23,809





Firefighters Pension Dept of Wildlife Office of Disability Central Service Departments Fire Marshal 310 & Ret Sys 315 Conservation 320 Concerns 326 Dept of Health 340




OMES Performance & Efficiency 0 191 3,109 64 7,264

Budget Dept 1,048 1,548 1,366 1,058 9,828



Central Purchasing 0 30 583 12 4,132

Interagency Mail 1,514 76 80 75 1,833

Human Capital Mgmt Training 921 0 36,841 1,535 15,197

Merit Protection Commission (298) 2,396 8 270 3 32,574

Treasurer (740) 760 6,814 8,385 14 9,618


Roll Forwards (888) (3,276) 23,774 (174) 8,152

Fixed Costs 7,535 7,003 89,932 4,129 153,453





Chief Medical Examiners of Dept of Space Industry Dev Historical Society Central Service Departments Examiner 342 Perfusionists 343 Transportation 345 Authority 346 350




OMES Performance & Efficiency 1,142 0 39,338 0 507

Budget Dept 2,052 232 20,308 1,963 1,788

Central Accounting 5,905 50 71,722 2,745 8,621




Human Capital Mgmt Training 0 0 47,746 0 307


Treasurer (740) 1,159 69 9,303 370 7,152


Roll Forwards 2,762 (41) (47,697) (646) (4,222)

Fixed Costs 14,789 310 150,480 4,437 14,973





Horse Racing Human Rights Energy Resources Indian Affairs Native American Central Service Departments Commission 353 Commission 355 Board 359 Commission 360 361





Budget Dept 2,441 0 772 0 0

Central Accounting 3,097 167 2,178 129 2






Treasurer (740) 6,082 0 1,112 0 0

Allocated Costs for Fiscal 2017 14,325 167 4,137 129 28

Roll Forwards (15,284) 0 (966) 1 (231)

Fixed Costs (959) 167 3,171 130 (203)





Workers Comp Industrial Finance Multiple Injury Trust Central Service Departments Court 369 Authority 370 Insurance Dept 385 Comp Source 390 Fund 391





Budget Dept 1,847 772 1,366 0 772

Central Accounting 2,376 450 6,782 241 1,337



Interagency Mail 207 119 26,829 0 24,333

Human Capital Mgmt Training 0 0 6,294 0 614


Treasurer (740) 854 14 11,755 0 24,455

Allocated Costs for Fiscal 2017 6,499 1,359 53,944 241 51,790

Roll Forwards (13,233) 335 (32,304) (31,030) (11,500)

Fixed Costs (6,734) 1,694 21,640 (30,789) 40,290





Council on Law Office of Juvenile Commission of the Enfc Educ & Trng Law Enforcement

Central Service Departments Affairs 400 Dept of Labor 405 Land Office 410 415 Retirement Sys 416




OMES Performance & Efficiency 2,760 1,934 2,856 8,694 18,950

Budget Dept 10,125 3,392 4,944 1,847 1,548





Human Capital Mgmt Training 22,104 8,288 7,215 1,227 0


Treasurer (740) 3,569 2,510 3,128 1,007 1,025


Roll Forwards 14,077 1,820 7,581 9,117 8,109

Fixed Costs 89,113 31,928 32,489 25,679 31,576





Langston University House of Legislative Service Dept of Libraries Central Service Departments 420 Senate 421 Representatives 422 Bureau 423 430




OMES Performance & Efficiency 0 0 0 0 1,110

Budget Dept 0 772 772 772 4,582

Central Accounting 28,307 2,811 2,957 761 7,492




Human Capital Mgmt Training 0 154 0 0 3,223


Treasurer (740) 3,867 318 368 15 817


Roll Forwards 9,309 (2,019) (2,186) (475) 3,862

Fixed Costs 41,817 2,714 2,879 1,077 21,704





Library Record Lottery Commission LP Gas Res, Mrkt & Central Service Departments Storage 435 Lt Governor 440 Safety Comm 444 LPG Board 445




OMES Performance & Efficiency 0 14,542 191 0 317

Budget Dept 0 6,491 1,963 772 772

Central Accounting 3 6,544 515 14 1,033






Treasurer (740) 0 2,157 7 0 225

Allocated Costs for Fiscal 2017 5 32,377 3,049 786 2,453

Roll Forwards (2) 17,434 (5) (39) 828

Fixed Costs 3 49,811 3,044 747 3,281





Board of Lic Board of Med Mental Health & Alcohol & Drug Cnsl Licensure & Supr Substance Abuse Rogers State

Central Service Departments SOER 446 448 450 452 University 461





Budget Dept 0 0 1,625 6,731 0

Central Accounting 0 402 2,662 82,912 20,155


Central Purchasing 0 0 227 3,901 0


Human Capital Mgmt Training 0 0 1,688 17,500 0


Treasurer (740) 0 1,372 4,783 16,944 9,221

Allocated Costs for Fiscal 2017 0 1,775 11,226 179,680 29,670

Roll Forwards (58) (508) 1,424 16,869 (4,520)

Fixed Costs (58) 1,267 12,650 196,549 25,150





Motor Vehicle Bureau of Narcotics NE OK A&M College Northeastern State Central Service Departments Murray College 470 Commission 475 477 480 University 485




OMES Performance & Efficiency 0 475 1,522 0 0

Budget Dept 299 1,081 3,687 594 1,191







Treasurer (740) 7,359 924 4,097 6,104 22,814


Roll Forwards 684 927 (4,278) 155 25,410

Fixed Costs 25,598 4,686 11,954 26,248 103,692





Northern OK Nortwestern OK Board of Exam for Board of Nursing OPERS - OK Public Central Service Departments College 490 State Univ 505 LT Care Admin 509 510 Empl Ret Sys 515





Budget Dept 299 299 454 2,089 1,548

Central Accounting 29,168 23,308 935 3,025 4,573




Human Capital Mgmt Training 0 0 0 1,227 2,303


Treasurer (740) 10,283 5,212 1,201 4,470 23,213


Roll Forwards 8,354 8,845 214 6,075 779

Fixed Costs 48,367 37,888 3,596 22,497 82,417





Board of EGID-Emp Grp Ins Board of Exam in Osteopathic Exam Panhandle State Rose State College

Central Service Departments Board 516 Optometry 520 525 University 530 531



OMES Administration 124,598 0 0 0 0


Budget Dept 0 1,380 1,236 893 594

Central Accounting 471 607 1,056 16,053 30,063



Interagency Mail 668 0 1,424 0 0



Treasurer (740) 76,715 379 766 4,728 6,692


Roll Forwards 6,492 1,166 1,282 4,090 11,125

Fixed Costs 208,944 3,851 6,480 25,890 48,821





Board Private Peanut Commission Police Pension & Pharmacy Board Vocational Schools

Central Service Departments 535 OMES HCM Ret Sys 557 560 563



OMES Administration 0 49,021 0 0 0


Budget Dept 0 0 1,548 2,475 772

Central Accounting 32 392 1,308 1,514 654






Treasurer (740) 0 0 2,898 3,828 445

Allocated Costs for Fiscal 2017 32 50,329 6,318 8,021 2,550

Roll Forwards (290) 4,158 (5,378) 178 (729)

Fixed Costs (258) 54,487 940 8,199 1,821





Board of Dept of Tourism & Scenic Rivers Prof Engineers & Psychologists

Central Service Departments Recreation 566 Commission 568 Land Surveyors 570 Examiners 575 Bond Advisor 582





Budget Dept 1,366 0 2,002 1,394 3,392

Central Accounting 51,392 143 1,664 789 710



Interagency Mail 40 0 36 2,010 0



Treasurer (740) 122,987 1 3,901 688 11


Roll Forwards (19,565) (2,169) (9,184) 2,637 1,078

Fixed Costs 180,159 (2,025) (845) 7,519 5,298





Dept of Public Real Estate Regents for Higher Univ Ctr of Regional University Central Service Departments Safety 585 Commission 588 Education 605 Southern OK 606 System of OK 610





Budget Dept 6,731 2,079 15,124 1,489 0




Interagency Mail 1,033 5,115 60 0 8



Treasurer (740) 12,640 3,603 2,552 119 40


Roll Forwards (5,016) 3,202 2,972 2,502 242

Fixed Costs 86,254 16,571 45,310 8,065 1,846





Physician Manpower Trng Quartz Mountain Board of Lic Social

Central Service Departments Foresters 615 Student Loan 618 Comm 619 Center 620 Workers 622





Budget Dept 0 0 2,052 0 464

Central Accounting 7 92 1,895 4,658 818






Treasurer (740) 0 0 743 7,217 1,518

Allocated Costs for Fiscal 2017 7 147 5,447 11,913 4,276

Roll Forwards (2) (284) (3,933) (2,349) 599

Fixed Costs 5 (137) 1,514 9,564 4,875





Seminole State Secretary of State School of Science & Dept of Securities Central Service Departments College 623 625 OCAST 628 Math 629 630




OMES Performance & Efficiency 0 475 95 284 6,580

Budget Dept 299 3,093 4,031 1,071 772





Human Capital Mgmt Training 0 7,675 1,074 1,688 0


Treasurer (740) 2,742 5,330 130 103 987


Roll Forwards 4,043 (1,076) (4,583) (1,931) 5,554

Fixed Costs 21,582 46,849 5,573 4,853 16,121

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