Compendium of Budget Information for the 2013 General Session

Public Education
Appropriations Subcommittee
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Agency: USOE Indirect Cost Pool

Line Item: USOE Indirect Cost Pool

Function

The Indirect Cost Pool funds programs and individuals who administer the program in the State Office of Education. In addition to USOE administrative office functions, the Indirect Cost Pool supports accounting, purchasing, and government/public liaison functions of the State Office of Education.

According to Utah Code, an internal service fund agency is defined as "an agency that provides goods or services to other agencies of state government or to other governmental units on a capital maintenance and cost reimbursement basis, and which recovers costs through interagency billings." The Indirect Cost Pool operates by charging other USOE programs to support its functions. The Indirect Cost Pool takes a portion of all federal and state funds in the operating divisions that support personal services. The rates assessed by the Indirect Cost Pool reflect the percentage amounts allowed under U.S. Department of Education grant provisions that allow states to use a portion of the grant to support the state administration of the grant program.

Statute prohibits the Indirect Cost Pool from billing another program unless the Legislature reviews its budget request and authorizes its revenue, rates, and FTE counts. Further, the Indirect Cost Pool may not acquire capital unless such acquisition is authorized by the Legislature.

For FY 2013, the final negotiated rates are:

  • 8.0% of personal costs supported by restricted funds.
  • 12.8% of personal costs supported by unrestricted funds.

In FY 2012, the final negotiated rates were:

  • 9.4% of personal costs supported by restricted funds.
  • 12.3% of personal costs supported by unrestricted funds.

In FY 2011, the final negotiated rates were:

  • 9.3% of personal costs supported by restricted funds.
  • 12.9% of personal costs supported by unrestricted funds.

Funding Detail

The Indirect Cost Pool, as stated above, receives its funding from the operating divisions of the State Office of Education. Revenue for the Indirect Cost Pool is represented as Dedicated Credits--Intra-governmental Revenue.

Sources of Finance
(click linked fund name for more info)
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Approp
Education Fund, One-time $0 $0 $0 $1,539,300 $0
Dedicated Credits - Intragvt Rev $4,896,500 $4,367,700 $4,309,100 $0 $4,270,900
Transfers $0 $0 $0 $2,568,100 $0
Beginning Nonlapsing $0 $0 $0 $0 ($188,200)
Closing Nonlapsing $0 $0 $188,200 $0 $188,200
Total
$4,896,500
$4,367,700
$4,497,300
$4,107,400
$4,270,900
Programs:
(click linked program name to drill-down)
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Approp
Superintendent Indirect Cost Pool $4,896,500 $4,367,700 $4,497,300 $4,107,400 $4,270,900
Total
$4,896,500
$4,367,700
$4,497,300
$4,107,400
$4,270,900
Categories of Expenditure
(mouse-over category name for definition)
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Approp
Personnel Services $3,553,800 $3,374,600 $3,370,600 $2,960,600 $3,631,300
In-state Travel $10,000 $19,000 $9,400 $11,000 $9,400
Out-of-state Travel $7,000 $9,900 $4,800 $2,800 $4,800
Current Expense $1,048,500 $901,200 $855,900 $838,200 $390,400
DP Current Expense $237,500 $207,500 $217,700 $276,400 $196,100
DP Capital Outlay $39,700 $31,200 $38,900 $12,100 $38,900
Other Charges/Pass Thru $0 $0 $0 $6,300 $0
Total
$4,896,500
$4,543,400
$4,497,300
$4,107,400
$4,270,900
Other Indicators
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Approp
Budgeted FTE 42.0 46.0 42.0 42.0 42.0
Actual FTE 42.1 38.6 38.4 39.2 0.0
Retained Earnings ($1,242,900) ($1,418,600) ($1,606,800) $0 $0
Vehicles 1 1 0 0 1






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COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.