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SALISBURY -ROWAN COMMUNITY ACTION AGENCY, INC. <br />Schedule B: Allocation Methodology <br />Indirect Cost Rate Proposal for the Fiscal Fear Ended October 37, 2011 <br />Common cost, shared costs, and joint costs are costs that are invoiced collectively and benefit more than one <br />program. These costs are allocated according to the type and location of the cost incurred. Some of these costs <br />are incurred at the central office building while others involve the programs in outlying locations. Some costs <br />may be direct costs to one program and allocated costs for others depending on budget requirements. Most <br />shared costs in the central office are allocated to each program by a percent of square footage allotted to each <br />program based on the whole of the building or size of each budget. <br />Following is a list of many common, shared, or joint costs that regularly pertain to the Agency as a whole and <br />the methods of allocation that may be used. <br />Elements of Cost Methods of Allocation <br />Utilities Direct cost to programs, based on square footage of space used; also <br />determined by number of students per center per program <br />Communications Actual usage when program specific; also determined by number of <br />students per center per program <br />Travel Program, specific based on actual costs and Federal per diem rates, and <br />including local mileage <br />Supplies Actual usage when program and site specific; also determined by <br />number of students per center per program <br />Insurance Actual usage when program specific as for vehicles and equipment; and <br />by number of locations for the programs for property and liability; also, <br />determined by number of students per center per program <br />Contractual Services Actual usage when program specific <br />Equipment Actual usage when program and site specific; also determined by <br />number of students per center per program <br />Repairs & Maintenance Actual usage when requested by program and approved by purchase <br />order; also determined by square footage; also determined by number <br />of students per center per program <br />Duplication Actual usage when program specific <br />Postage Actual usage when program. specific <br />Food Direct cost to program <br />Financial Audits Direct cost to Administrative Pool <br />Attachment number 6 <br />F -6 Page 137 <br />