Cost Allocation

Division Manager - Regina Dickson

Phone: 832.393.9014

The City of Houston’s Cost Allocation Plans are developed annually by the Finance Department, Cost Accounting Section. The FY2015 Plans are based upon the audited actual expenditures for the fiscal year ended June 30, 2013. The Plans determine the cost of indirect services provided by Central Service Departments for the City of Houston, Texas and are then allocated to various user departments within the City of Houston. The FY2015 Cost Allocation Plan recovers indirect costs in the amount of $23,339,784 to the General Fund.

Indirect cost allocation rate calculations are prepared in compliance with the Full Cost and the 2 CFR Part 225(OMB A-87) Cost Allocation Plans. These rates determines the recovery of indirect costs incurred from the delivery of federal and state grant funded programs and Enterprise and Internal Service Fund charge backs.

The first link under the Cost Allocation Plans section is the FY2015 Indirect Cost Rates. The FY2014, FY2013, FY2012, FY2011, FY2010, and FY2009 Plans are also presented below.