Cost allocation plans for municipalities for internal management and grant programs
Benroth, Barron Ray
Fremont, Robert Francis, III
Bobulinski, Robert A.
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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.
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