9220     GUIDELINES FOR ALLOCATION OF COSTS
(New 10/74)

 

The purpose of this section is to provide agencies with general guidelines and procedures for identifying and distributing line-item costs to programs.  Agencies will charge costs to programs in accordance with the following standards:

1. Direct Costs—Any cost which can be identified directly to a program will be charged to that program.
2. Indirect Costs—Indirect costs are costs which cannot practically be identified to a program.  There are three categories of indirect costs (a) line organization unit indirect costs, (b) service unit costs, and (c) administration costs. 

PROGRAM COST ACCOUNTING  (New 8/94)
(Sample Format) COST ALLOCATION PLAN
I.     Purpose/Scope/General Overview
II.    Definitions
III.   Budget Structure
IV.  Methodology
      Allocation of Indirect Cost Pools
      Allocation of Administration
V.  Allocation Sequence
VI.  Program and Organization Charts in Picture Form Displaying Roll-Up Levels and Coding Schemes