ALLOCATION OF COSTS – PROCESS - 9213.2
(Revised and renumbered from 9204)
Each agency/department will ensure that all costs have been allocated by reconciling the total costs allocated with the total expenditures reflected in the appropriation expenditures account (including accrual expenditures) in the general ledger at June 30.
Illustrations 9213.2 (a) through (d) display the cost allocation process of personal services, operating expense and equipment, service units, and a reconciliation of program costs to the general ledger. Agencies/departments must allocate costs to the program level required by their program budget.
Illustration 9213.2 (a), Allocation of Personal Services Costs
Illustration 9213.2 (b), Allocation of Operating and Expense and Equipment Costs
Illustration 9213.2 (c), Allocation of Service Unit and Administration Costs to Programs
Illustration 9213.2 (d), Reconciliation of Program Costs