NDACo’s Indirect Cost Program Reaches First Milestone

Counties recoup their indirect expenses related to their administration and delivery of social services through an approved cost allocation plan. The plans were previously prepared by an outside vendor. In 2025, NDACo brought this process in-house, hiring Sara Cote to take a deep dive into the data and methodology.

In early January, Sara finished the first draft of the cost allocation plans utilizing the expense and statistical data from all counties. With the new software, Burso, she is now reviewing the reports in detail, analyzing the data, and searching for any overlooked expenses that may not have been previously included, as well as any redundancies in the process. "Auditors manage a lot of responsibilities, and the cost allocation plan is just one of the many demands on their time. If we can streamline the data gathering process, it helps reduce that workload and makes the process more efficient for everyone," said Sara.

NDACo is happy to report this success. Executive Director Aaron Birst says, "Departing from a familiar method to a new program is a bit risky, but Sara is really knocked it out of the park. This is why our association exists - to help counties get more bang from their bucks."