ALLOCATION OF COSTS – PROCESS - 9213.2
Each agency/department shall ensure that all costs recorded in the general ledger as of June 30 have been allocated by reconciling the total costs allocated with the total expenditures reflected in the appropriation expenditures account (including accrual expenditures).
Illustrations 9213.2 (a) through (d) display the cost allocation process of personal services, service unit and administration, operating expenses and equipment, and 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 Service Unit and Administration Costs to Programs
Illustration 9213.2 (c), Allocation of Operating Expenses and Equipment Costs