9240 DOCUMENTATION OF COST ACCUMULATION METHODOLOGY
(New 10/74)
Each agency will document its crossover process and methodology used to convert its traditional line-item costs to program costs and submit a copy to the Accounting Systems Branch, Audits Division, Department of Finance, for review and approval. See 9240 Illustration for report format.
The report will include sufficiently detailed information to allow the reader to trace step-by-step the procedures used to build up program budget costs. To facilitate a review of the procedures employed, agencies will attach a copy of working papers arranged in the order in which they are used or developed. Cross-reference all allocation method descriptions on the working papers submitted with the report.
Information relative to the following will be included:
- The frequency of allocating various costs to programs.
- How often an allocation basis is evaluated to determine its continued accuracy.
- The rationale for selecting an allocation basis not described in Section 9200 of SAM.
- Anticipated changes in the basis for allocating costs.
Additional information or assistance, if needed, may be obtained by calling the Accounting Systems Branch, Audits Division, Department of Finance.
