Cost Allocation Plan

The Sacramento Housing and Redevelopment Agency (SHRA) invites proposals from qualified consultants to provide cost allocation services. The selected Consultant will be responsible for developing a comprehensive Central Service Cost Allocation Plan. This plan will accurately allocate costs incurred by centralized departments to the appropriate program activities, ensuring full compliance with the requirements outlined in 2 CFR Part 200.

The Agency is a joint powers authority of both the City and County of Sacramento, and operates under a delegatory agreement with its oversight governing boards: the City of Sacramento City Council and the County of Sacramento Board of Supervisors. Agency provides staffing for the Housing Authorities of the City and County of Sacramento and affiliated non-profit component units, which are responsible for the development and implementation of housing, and selected economic development programs and activities for the City and County of Sacramento. The Agency is not a component unit of the City or County of Sacramento.

The Housing Authorities of the City and County were formed in July 1939 and June 1940, respectively to administer various federal housing programs. The Housing Authorities also serve as the Successor Housing Agencies for the City and County respectively. Additionally, the Agency serves as the administrator of the Community Development Block Grant, Housing Trust, HOPWA, ESG, Shelter Plus Care and HOME Investment Partnerships Programs for the City and County of Sacramento.

Currently, the Agency utilizes an internal service fund to support allocation of insurance, capital facilities, and payroll costs of support services departments.

Collectively, our Support Services departments include corporate oversight, general support, specialized services, and professional support. Several departments of SHRA benefit from these services and may not be readily traceable to a particular one. The OMB OmniCircular, found in the Code of Federal Regulations at 2 CFR Part 200, is the current authoritative source regarding the allocation of indirect costs to federal programs. SHRA utilizes direct salaries and wages as the distribution base for indirect costs.