Analysis of Child Welfare Services Expenditure Data and Child Day Care Expenditure Data: Phase II Report. D. Allocation of Administrative Costs


Of the 24 States who responded in Phase I, 12 included State administrative costs (and/or overhead) in their reported expenditures. The figures for New York include the administrative costs incurred locally, but not at the State level. The definition of 'administrative,' 'indirect,' or 'overhead' costs had been left to the States in the original VCIS reports and the same practice was followed for this study.

Some States collect administrative cost data as a total figure or percentage of total expenditures; others allocate administrative costs to individual services. Some States use client counts as an allocation base; others allocate administration on the basis of service costs. In most States, administrative costs are between 5 and 10 percent of total costs.

View full report


"cwsph2.pdf" (pdf, 222.51Kb)

Note: Documents in PDF format require the Adobe Acrobat Reader®. If you experience problems with PDF documents, please download the latest version of the Reader®