ࡱ> `c_ bjbj ``c`c#####4WWWhTW&Z&\&\&\&\&\&\&$({+r&#&##&z$z$z$##Z&z$Z&z$z$z$k6mDz$F&&0&z$++z$+#z$z$zx&&!&+ :  2016-2017 EBD Info #4.6 2016-2017 BARC Info #8 M E M O R A N D U M DATE: January 5, 2017 TO: K. Fiels, Executive Director M. Leon, Chief Financial Officer Department Heads FROM: K. Brown, Senior Financial Analyst RE: FY 2016 Indirect Cost Study Assumptions and Schedule The FY 2016 Indirect Cost Study will be conducted using the same methodology as the FY 2015 study. As such, the basic assumptions and the schedule that was used for the FY 2015 study will be the same. The final FY 2016 rate as determined by this study will be applied to certain FY 2019 revenues. As part of our efforts to better and equitably allocate costs, we will continue to review the possibly of proposing a new method for allocating legal fees, subscriptions, ITTS and PAO expenses. The budget calendar and the operating agreement require the completion of the FY 2016 study by the Spring BARC and Executive Board meetings. The final overhead rate will be available to divisions for preparations of their FY 2019 budget, which will begin in January 2017. Work on the Indirect Cost Study will begin after the completion and acceptance of the audit immediately following this Midwinter Meeting. The following four areas factor into the 2016 study. I. Types of Direct/Indirect Costs: A. Distribution Center (net chargebacks) B. Building Operations (includes plant fund) C. Human Resources D. HQ Library E. Production Services (net chargebacks) F. Reprographics (net chargebacks) G. Member and Customer Services (MAC) H. Operating Supplies (net chargebacks) I. Repairs and Maintenance/Lease J. Telephone Expense (net chargebacks) K. Public Awareness Office L. Information Technology & Telecommunication Services (net chargebacks) M. Financial Services N. Audit and Bank Fees O. Member Programs and Services P. General and Administrative (Council/Administration, Executive Board, Executive Office, Communications AED, Office Services, and Business Expense) II. Allocation Methodology: STATISTICS HOW CALCULATED TYPES OF EXPENSE ALLOCATED F.T.E.'s 08/16 Table of Authorized Positions  Operating Supplies, Human Resources Square Footage 2016 Space Analysis Building Operations, Huron Plaza, HQ Building and Washington Office # of Lines 2016 Count Telephone Expense, Repairs and Maintenance and Leases Inter-Unit Transfers FY 2016 Expenses Distribution Center, Reprographics Center and Production Services # of Members FY 2016 Statistics Member and Customer Services/Handbook of Organization Unit Revenue FY 2016 Audit Statements Audit and Bank Fees # of Transactions Actual  Financial Services Library Usage Actual Library # of PCs or Time Allocation Actual  ITTS Time Allocation FY 2016 Estimate (%) of Usage PAO III. Formula for the composite rate for Divisions and revenue generating units: The sum of indirect costs for Publishing and Conferences will be divided by the sum of corresponding revenues. INDIRECT COSTS: Publishing + Conferences = Composite Rate REVENUES: Publishing + Conferences APPLICATION OF 2016 RATE FOR DIVISIONS TO BE USED IN DEVELOPING THE FY 2019 BUDGET 50% (Publishing Related) of the Composite Rate 100% (Conference Related) of the Composite Rate IV. Program Units A basic assumption in the indirect cost study is that the support units exist to provide services to the programmatic activities of the organization. The General Program Offices are supported by general dues and are treated as a single programmatic entity in the indirect cost study. Accordingly, the Offices are allocated a portion of indirect costs. The units and related interest group included in the indirect cost study are: GENERAL PROGRAM: Standing Committees (other than Council, Executive Board, BARC), HRDR, OLOS, OIF, OA, ORS, OGR, OLA, OGR, IR, PAO, Development Office, Washington Office and OITP PUBLISHING: Editions/TechSource, Booklist, Graphics, Digital Reference and American Libraries CONFERENCES: Midwinter Meeting and Annual Conference DIVISIONS: PLA, ACRL, CHOICE, AASL, ASCLA, ALCTS, LLAMA, RUSA, UFL, LITA, ALSC and YALSA ROUND TABLES: LHRT, ERT, FAFLRT, GODORT, IFRT, IRRT, NMRT, LRRT, MAGERT, SRRT, SORT, LIRT, EMIERT, CLENERT, SRT, GGRT, VRT, SSIRT, GLBTRT and RMRT RELATED INTEREST GROUPS: -APA, Coalition for Literacy, American Indian Library Association, AACR2, Freedom to Read Foundation The FY 2016 audit Report and General Ledger Performance Reports (final close) will be the source documents used to derive the cost data used in the 2016 study. 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