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Federal Transit Administration
Financial Management Oversight Seminar 2005

Page 179 - Cost Allocation Plans - Multiple Allocation Base Method

Multiple Allocation Cost Method for Support Department Indirect Costs
   

Functional Breakdown of Support Department Costs

 

Support Departments

Support Departments indirect Costs

Admin

Accounting

Training

Personnel

EDP Support

General Counsel

Internal Audit

Allocation Base

General Admin

1545

(1545)







Labor $

Equal Opportunity

395

(395)







No. of empl.

Financial Accounting

1635


(1635)






Labor$

Revenue Accounting

167


(167)






Labor $

Budget and Analysis

989


(989)






Labor $

Accounts Payable

158


(158)






Labor $

Safety & Health

614



(614)





Labor $

Staff Development

723



(723)





Labor $

Personnel

552




(552)




No. of empl.

EDP Support

1877





(1877)



System Use

General Counsel

246






(246)


No. of empl.

Internal Audit

565







(565)

Audit hours











Agency-wide indirect costs

9466

(1940) (2949) (1337) (552) (1877) (246) (565)


Multiple Allocation Cost Method for Division Indirect Costs
   

Allocation of Support Department's Indirect Costs to Operating Divisions

       

Operating Divisions

Division indirect Costs

Admin

Acct.

Training

Pers.

EDP Support

Gen. Counsel

Int. Audit

Total Indirect

Total Direct Labor

Total Agency Costs

O.H. Rate

Transit Operations

15,000

1,141

1,735

786

325

1,104

145

360

20,596

50,000

70,596

41.19%

Operations Support

13,000

571

867

393

162

552

72

125

15,743

25,000

40,743

62.97%

Customer Service

1,080

137

208

94

39

132

17

22

1,730

6,000

7,730

28.84%

Capital Programs

1,500

91

139

63

26

88

12

58

1,977

4,000

5,977

49.42%

Totals

30,580

1,940

2,949

1,337

552

1,877

246

565

40,046

85,000

125,046

This is a sample only and is not intended to proscribe methods of charging costs not is it necessarily illustrative of actual rates


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2005 - Federal Transit Administration