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Reporting Instructions: CORe Code 4320

Shared Costs Report: IM/W2 Cost Pool

The IM/W2 Cost Pool includes costs that are shared by two or more programs administered in the IM and/or W2 functional area of the local county agency.

Examples of costs to include in this cost pool include:

• Any costs that benefit two or more IM/W2 programs within the IM/W2 functional area
• Salaries and fringe benefits of all individuals in the Random Moment Sampling (RMS) time study
• Finance and payroll staff and related expenses
• Salaries and fringe benefits of most supervisors and administrative personnel for IM/W2 Programs

The amount reported by county agencies on this line code should include county-allocated expenditures (excluding AMSO) reported to DWD, DHFS and DOA.

The IM/W2 Cost Pool, plus the IM/W2 share of AMSO transferred by CORe from Line Code 4076, are allocated to benefiting programs for federal claiming based on RMS statistics.