9224.3     ALLOCATION OF LABOR COSTS
(New 10/74)

 

Labor costs will generally be distributed to programs based upon percentage patterns determined by organizational units.  However, unless the salary rate "mix" is reasonably evenly distributed throughout the agency's programs, an agency will not use a single percentage pattern to distribute labor costs to all programs.  The distribution will be by organizational unit or groups of organizational units with the same salary mix.

 

Distribution may be as often as an agency desires, with a minimum distribution of at least once a year at year end.  The identification of time charged to programs will follow the guidelines in SAM Section 9224.1.  The amount to be distributed to each program by an organizational unit will be as follows:

Total hours charged to each program for the period Total hours charged to allprograms for the period

x

Total salaries and wagescosts for the organizationalunit for the period

=

Salaries and wagescosts chargeable toeach program

The above formula may also be utilized to distribute staff benefits, workmen's compensation and administration costs to the programs.