OMB Attachment B Cost Category Definitions
Indian Housing Operating Cost (IHOC) Study
Attachment B: Cost Category Definitions
The IHOC Study team will use these definitions when assigning costs from existing records of Tribes/TDHEs.
1. ADMINISTRATIVE EXPENSES
Include costs directly related to the administration and management of the 1937 Act units. Such costs might include, but are not limited to; maintaining files on residents, rent collection, reporting to HUD, reporting to the Tribe, meetings of Commissioners, etc. Include tenant selection, inspections, and other LR & MH expenses that might be included in the Housing Management Services portion of the APR.
1.1 Administrative Employee Costs
Show total salaries and wages for administrative employees engaged in the operation of 1937 Act units. Separately list the benefits for administrative employees. Benefits should include retirement accounts, health, dental, and vision insurance, and other benefits provided for administrative employees. Wages and salaries for tenant services, maintenance, etc., should not be reported here, but should be reported in those categories.
1.2 Legal Expenses
Include retainers and fees paid to attorneys for legal services relating to the operation of the LR an MH projects. This account also includes the gross salaries earned by staff attorneys for legal work relating to the operation of the projects.
Do not include salaries earned by secretaries, stenographers, or typists assigned to staff attorneys or legal fees paid to attorneys in connection with the eviction of tenants or the collection of amounts due from tenants; do not include any part of the salary of an attorney employed in an administrative position.
1.3 Training
Include costs for training of administrative staff involved in the operation of LR and MH 1937 Act units. This may include: tuition and fees, books, materials, supplies, and other expenses directly related to employee training; travel, subsistence or per diem, and registration fees for attendance, visits to neighboring TDHEs to study procedures and techniques; etc. Do not include the cost of training incurred in connection with tenant services or other major activities.
1.4 Travel
Include the travel expenses of officials and employees of the HA traveling on official business related to the operation of 1937 Act units. Travel expenses include bus, train and plane fares; taxi fares; allowances paid for use of privately owned automobiles, subsistence allowances, etc. This may also include registration fees for attending conventions and meetings of which the TDHE determines will be useful.
Do not include travel expenses incurred in connection with employee training; automobile hire or allowances when such vehicles are used in connection with the performance of maintenance and operating services; cost of automobile hire or allowances when such vehicles are used in connection with tenant service activities; the cost of automobile hire or allowances when such vehicles are used in connection with protective services.
1.5 Accounting/Auditing Fees
Include fees to accountants or computer service firms for maintenance of the TDHE’s books of account. Also include fees paid to independent public accountants for periodic audit of the books of account.
1.6 Office Rent
Include all rent of space leased for the administration and management of the LR and MH 1937 Act programs, including the cost of utilities and janitorial services.
1.7 Sundry
Include the cost of all items of administrative expense not included in the previous subcategories. It includes, but is not limited to, accounting forms; stationery and other office supplies, postage; advertising for bids; publication and distribution of annual reports; periodicals, books, and other literature deemed useful to the low-income housing program, dues and fees for membership in organizations supplying technical or professional information and/or services concerning the 1937 Act programs, fees paid to attorneys or collection agents and court costs incurred in connection with the collection of amounts due from tenants which are not chargeable to tenants.
Separately shows the costs of
Shipping, e.g., incidental express, freight, or other shipping charges not charged to the same account as the article shipped;
Telephone, e.g., monthly charges for lines, long distance, cellular service, and pager service;
Computers, e.g., internet service, local network, software and hardware etc., and
Materials and Supplies used for all administrative activities, not included in previous categories.
1.8 Outside Management Fees
Include the fees or contract costs paid to private management firms and consultants when used to manage LR or MH units.
1.9 Capital Expenditure
Include all expenditures for purchasing equipment, vehicles, and furnishing that are used for the administration of LR and MH units.
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2. TENANT SERVICES
This account shall be charged with costs incurred for services directly related to meeting resident needs and supporting a wholesome living environment. Such costs include, but are not limited to, materials and expendable equipment for games; arts and crafts materials; resident newspapers or similar publications, drug abuse counseling, educational material, etc.
2.1 Employee Costs
Show total salaries and wages for employees engaged in the Tenant Services for the 1937 Act units. Separately list the benefits for these employees. Include wages or salary of persons supervising Tenant Services. Do not include wages of salaries of persons involved in tenant re-certification and other administrative tasks.
2.2 Training
Include costs for training of staff providing services to residents of LR and MH 1937 Act units. This may include: tuition and fees, books, materials, supplies, and other expenses directly related to employee training; travel, subsistence or per diem, and registration fees for attendance, visits to neighboring TDHEs to study procedures and techniques; etc. Do not include the cost of training incurred in connection with administration or other major activities.
2.3 Travel
Include the travel expenses of officials and employees of the TDHE traveling on business related to the provision of Tenant Services. Travel expenses include all bus, train and plane fares; taxi fares; allowances paid for use of privately owned automobiles, subsistence allowances, etc. This may also include registration fees for attending conventions and meetings.
Do not include travel expenses incurred in connection with employee training. Do not include travel expenses incurred in connection with general administration, maintenance, etc.
2.4 Supplies and Materials
Include the cost of all expendable materials used in providing services to meet needs and improve tenant quality of life beyond the condition of the housing.
2.5 Other
Include the cost of all items of expense not included in the previous subcategories.
Separately shows the costs of
Shipping, e.g., incidental express, freight, or other shipping charges related to Tenant Services not charged to the same account as the article shipped;
Telephone, e.g., monthly charges for lines, long distance, cellular service, and pager service related to Tenant Services;
2.6 Capital Expenditure
Include all expenditures for purchasing equipment, vehicles, and furnishings that are used for Tenant Services.
_____________
3.0 UTILITIES
For each of the utilities, specify costs attributed to 1937 units separately from costs associated with TDHE activities (e.g., management offices, including administrative, maintenance, and other buildings and yards).
3.1 Water (& Sewer)
3.2 Electricity
3.3 Gas
3.4 Fuel
3.5 Labor
3.6 Other Utilities Expenses
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4. MAINTENANCE & OPERATIONS
This reflects the routine maintenance and repair of Low Rent or Mutual Help dwellings and the maintenance of associated TDHE and Tribal buildings. It also includes operating services, such as janitorial services, extermination of household pests, snow removal, and garbage collection.
4.1 Employee Costs
Show total salaries and wages for employees engaged in the maintenance and operations for the 1937 Act units. Separately list the benefits for these employees. Include wages or salary of persons supervising these activities.
4.2 Training
Include costs for training of staff providing maintenance or operation services to residents of LR and MH 1937 Act units.
4.3 Travel
Include the travel expenses of officials and employees of the TDHE traveling on business related to the maintenance and operation of the 1937 Act units and other necessary Tribe/TDHE buildings and yards.
4.4 Materials
Include the cost of materials, supplies, and expendable equipment used in the routine maintenance of the 1937 Act units, including the operation and maintenance of cars and trucks used for maintenance and operations. Include the cost of materials, supplies, and expendable equipment used in connection with operations, such as janitorial services and extermination of household pests.
4.5 Contract Costs
Payments for routine maintenance and operation of 1937 Act units when furnished by a firm or by persons other than HA employees. Do not include costs of garbage removal or yard maintenance.
4.6 Garbage & Trash Removal
Include in this category all costs for removing garbage and trash from the 1937 Act units.
4.7 Snow Removal/Yard Maintenance
Separately report all costs for snow removal and yard maintenance for the 1937 Act units.
4.8 Capital expenditure
Include all expenditures for purchasing equipment, vehicles, and furnishings used in maintenance and operations for the 1937 Act units.
4.9 Rent
Include all rent of space leased for the maintenance and operation of the LR and MH 1937 Act programs, including the cost of utilities and janitorial services.
4.10 Other
Include the cost of all expenses not included in the previous subcategories.
Separately show the costs of
Shipping, e.g., incidental express, freight, or other shipping charges related to Maintenance and not charged to the same account as the article shipped;
Telephone, e.g., monthly charges for lines, long distance, cellular service, and pager service related to Tenant Services. _____________
5. GENERAL EXPENSES
Insurance
Include in this category property and liability insurance. Do not include health insurance; it goes in employee benefits categories. Vehicle insurance goes with the TDHE department using the vehicle, e.g., administration, tenant services, etc.
Payments
Include in this category any payment made to government or other agencies for services received directly or indirectly. Examples include Payment in Lieu of Taxes (PILOT), Cooperative Agreements, User Fees, Payments to Tribes for services, property taxes, etc.
Protective Services
Include cost of TDHE staff, Tribal staff, or outside contractors in supplying protective services to 1937 Act units.
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6. MODERNIZATION & EXTRAORDINARY MAINTENANCE
This reflects the improvement of 1937 Act dwelling and replacement of major building elements and equipment. Estimate the 1937 amounts when actual costs are not available.
6.1 Employee Costs
Show total salaries and wages for employees engaged in these activities for the 1937 Act units. Separately list the benefits for these employees. Include wages or salary of supervising persons.
6.2 Training
Include costs for training of staff providing modernization & extraordinary maintenance to residents of LR and MH 1937 Act units.
6.3 Travel
Include the travel expenses of TDHE staff traveling on business related to the modernization and extraordinary maintenance of the 1937 Act units.
6.4 Materials
Include the cost of materials, supplies, and expendable equipment used in the modernization and extraordinary maintenance of the 1937 Act units, including the operation and maintenance of cars and trucks used.
6.5 Contract Costs
Payments for modernization and extraordinary maintenance of 1937 Act units when furnished by a firm or by persons other than HA employees.
6.6 Capital expenditure
Include all expenditures for purchasing equipment, vehicles, and furnishings used in modernization and extraordinary maintenance.
6.7 Other
Include the cost of all expenses not included in the previous subcategories.
| File Type | application/msword |
| File Title | General Instructions |
| Author | Karen Winter-Nelson |
| Last Modified By | jimand |
| File Modified | 2006-07-05 |
| File Created | 2006-07-05 |