9203     DESCRIPTION AND APPROVAL OF COST ALLOCATION METHOD
(Renumbered from 9212 and Revised 8/94)

 

Each agency utilizing cost allocation procedures will describe its cross-over process and methodology used to convert its traditional line-item costs to program costs and submit a copy to the Fiscal Systems and Consulting Unit, Department of Finance, for review and approval.  See 9240 Illustration for a sample report format.

 

If an agency believes that its current method of allocating costs to programs produces reasonably accurate program data, it may submit this method for review and approval even if the method is not in complete conformance with the guidelines detailed in SAM Section 9220 et seq.

 

The Budget Division, Department of Finance, will be notified by the agency of the estimated increases or decreases in workload if the agency elects to convert from an existing method of supporting program budgets to another method authorized by Section 9200 et seq.  If any workload increases that require additional funding are estimated, the approval of the Budget Division, Department of Finance, must be obtained prior to implementation.