Cost Accounting
Our Mission Statement
The purpose of the Cost Planning and Management Program is to provide planning, implementation and support products to Metro departments and agencies so they can manage key products costs within predetermined performance targets and use the cost information to make resource and operational improvement decisions.
Internal Service Fund Billings
The Office of Management and Budget provides the following cost accounting services:
- Development of cost accounting guidelines
- Technical assistance to Metro agencies on the preparation of indirect cost rate proposals and departmental cost allocation plans
- Training to Metro agencies regarding cost accounting guidelines and procedures
- Assistance to Metro agencies with resolving indirect cost rate disputes with Federal and/or State grantor agencies
- Technical assistance to Metro agencies on preparing billing rate structures
- Full cost analyses of Internal Service and Enterprise Funds
- Monitoring the recovery of indirect costs from grantor agencies
- Serves as the Metro liaison on cost accounting issues with external stakeholders and business partners
Cost Recovery
Take a Look
- Internal Service Fee Fact Sheets
- Cost Accounting Manual for Metro Government
- Federal Office of Management and Budget - "Implementation Guide for Circular A-87"
- Federal Register 2 CFR Part 225 (Circular A-87) Cost Principles for State, Local, and Indian Tribal Governments
- Indirect Cost Planning and Recovery Policy
Metro's Local Cost Allocation Plan (LOCAP)
- FY2008 A-87 Plan
- FY2007 Full Cost Plan
- FY2007 A-87 Plan
- FY2006 Full Cost Plan
- FY2006 A-87 Plan
- FY2005
- FY2004
- FY2003
- FY2002
Cost Allocation Questions & Answers
Contact Information
Herbert Majors, CPA 615-862-6483