Cost allocation plans for municipalities for internal management and grant programs
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Authors
Benroth, Barron Ray
Fremont, Robert Francis, III
Subjects
Allowable cost
Cost accounting
Cost allocation
Cost allocation plan
Direct cost
Indirect cost
Municipal government
Single audit concept
Grants
Audit
Mission centers
Service centers
Support centers
Cost accounting
Cost allocation
Cost allocation plan
Direct cost
Indirect cost
Municipal government
Single audit concept
Grants
Audit
Mission centers
Service centers
Support centers
Advisors
Bobulinski, Robert A.
Date of Issue
1981-03
Date
March 1981
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis is a discussion of and presentation of cost allocation plans for municipal governments for internal management and Federal grant reimbursement purposes. The authors present information concerning the current state of the art in cost accounting for cost allocation including classification of cost, responsibility accounting and various cost allocation methodologies. The authors discuss the application of Federal rules, regulations and guidelines to grants with emphasis on allowable and unallowable cost, audit requirements and responsibilities and the single audit concept. The authors develop and present two cost allocation plans utilizing data and information from a municipality: the city of Monterey, California. The first plan is for internal management purposed for supporting pricing and fee for service decisions the second plan is applicable to Federal grants for the reimbursement of "eligible" indirect costs. The authors content that municipalities can benefit from the preparation of a cost allocation plan even though some argue against cost allocation outside the "private" sector.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.