The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, certain non-personal services may also be allocated based on these records if the type of expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits received.
Agencies should be aware that this allocation of costs may have an impact on future agency specific federal cost allocation plans.
For additional detailed information, see Chapter XIX, Section 6.A - Cost Allocation of this Guide.
Guide to Financial Operations
REV. 03/01/2022