NON-FEDERAL RECOVERIES - COST ACCOUNTING - 9217.3

(Revised and renumbered from 8792)

Agencies/departments will account for the cost of maintaining individual structures, wards, etc. instead of cost accounting by organizational units only after carefully determining that the benefits of doing so outweigh the cost. This can be accomplished by use of some other management tool such as nonmonetary maintenance history records.

If agencies/departments determine that it is more advantageous for the state to keep maintenance cost records, they will:

1. Apply cost accounting procedures uniformly among their institutions, districts, or other comparable organizational units.
2.  Assure the integrity of their cost accounts by comparing or reconciling them with their general ledger accounts.