Special Allocations/Internal Base uses an internal base such as hours worked, personnel costs or total direct costs. Using an internal base would be a more equitable method of allocation when there is no external factor such as units of service provided. Note: This is the same type of setup that is available in the GMS system for Indirect Costs. As in the Service Unit Allocation supplement, program costs such as coordination activities, program managers and program supplies are collected in a pool and allocated to specified elements.
Using an accurate and realistic base to allocate these costs rather than an arbitrary method will provide you with financial reports more accurately reflecting the true costs for each program!
Orders for this supplement may be placed on the GMS website at http://www.gmsactg.com/supplement-order-form.html