Finance Department

Cost Allocation

Gloria Moreno, Deputy Assistant Director
832.393.9005

The City of Houston’s Cost Allocation Plans are developed annually by the Finance Department, Cost Accounting Section. The FY2017 Plans are based upon the audited actual expenditures for the fiscal year ended June 30, 2015. 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 FY2017 Cost Allocation Plan recovers indirect costs in the amount of $22,925,037 to the General Fund.

Indirect cost allocation rate calculations are prepared in compliance with the Full Cost and the 2 CFR Part 200 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 FY2017 Indirect Cost Rates. The FY2017, FY2016, FY2015, FY2014, FY2013, FY2012, FY2011, FY2010, and FY2009 Plans are also presented below.

Cost Allocation Plans
All documents are in PDF format.
FY2017
FY2017 Proposed Indirect Cost Rates

FY2017 City of Houston
Full Cost Allocation Plan (431 pages) 
2 CFR Part 200 Cost Allocation Plan (367 pages)

FY2017 Police Department
Full Cost Allocation Plan (66 pages)
2 CFR Part 200  Cost Allocation Plan (66 pages)

FY2017 Fire Department
Full Cost Allocation Plan (76 pages)
2 CFR Part 200 Cost Allocation Plan (76 pages)

FY2016
FY2016 Proposed Indirect Cost Rates
FY2016 Proposed Full Cost Allocation Plan Rates

FY2016 City of Houston
Full Cost Allocation Plan (449 pages) 
2 CFR Part 200 Cost Allocation Plan (379 pages)

FY2016 Police Department
Full Cost Allocation Plan (66 pages)
2 CFR Part 200  Cost Allocation Plan (69 pages)

FY2016 Fire Department
Full Cost Allocation Plan (76 pages)
2 CFR Part 200 Cost Allocation Plan (76 pages)

FY2015
FY2015 Proposed Indirect Cost Rates
FY2015 Proposed Full Cost Allocation Plan Rates

FY2015 City of Houston
Full Cost Allocation Plan (456 pages)
OMB A-87 Cost Allocation Plan (370 pages)

FY2015 Police Department
Full Cost Allocation Plan (69 pages)
OMB A-87 Cost Allocation Plan (69 pages)

FY2015 Fire Department
Full Cost Allocation Plan (81 pages)
OMB A-87 Cost Allocation Plan (81 pages)

FY2014
FY2014 Proposed Indirect Cost Rates

FY2014 City of Houston
Full Cost Allocation Plan (459 pages)
OMB A-87 Cost Allocation Plan (401 pages)

FY2014 Police Department
Full Cost Allocation Plan (56 pages)
OMB A-87 Cost Allocation Plan (56 pages)

FY2014 Fire Department
Full Cost Allocation Plan (87 pages)
OMB A-87 Cost Allocation Plan (87 pages)

FY2013
FY2013 Proposed Indirect Cost Rates

FY2013 City of Houston
Full Cost Allocation Plan (458 pages)
OMB A-87 Cost Allocation Plan (400 pages)
OMB Plan Certification
(1 page)

FY2013 Police Department
Full Cost Allocation Plan (56 pages)
OMB A-87 Cost Allocation Plan (56 pages)
FY2013 Fire Department
Full Cost Allocation Plan (89 pages)
OMB A-87 Cost Allocation Plan (89 pages)
FY2012
FY2012 Proposed Indirect Cost Rates

FY2012 City of Houston
Full Cost Allocation Plan (409 pages)
OMB A-87 Cost Allocation Plan (344 pages)
OMB Plan Certification
(1 page)

FY2012 Police Department
Full Cost Allocation Plan (43 pages)
OMB A-87 Cost Allocation Plan (43 pages)
FY2012 Fire Department
Full Cost Allocation Plan (71 pages)
OMB A-87 Cost Allocation Plan (71 pages)
FY2011
FY2011 Proposed Indirect Cost Rates

FY2011 City of Houston
Full Cost Allocation Plan (407 pages)
OMB A-87 Cost Allocation Plan (323 pages)
OMB Plan Certification
(1 page)

FY2011 Police Department
Full Cost Allocation Plan (51 pages)
OMB A-87 Cost Allocation Plan (51 pages)
FY2011 Fire Department
Full Cost Allocation Plan (73 pages)
OMB A-87 Cost Allocation Plan (73 pages)
FY2010
FY2010 Proposed Indirect Cost Rates

FY2010 City of Houston
Full Cost Allocation Plan (396 pages)
OMB A-87 Cost Allocation Plan (337 pages)
OMB Plan Certification
(1 page)

FY2010 Police Department
Full Cost Allocation Plan (51 pages)
OMB A-87 Cost Allocation Plan (51 pages)
FY2010 Fire Department
Full Cost Allocation Plan (73 pages)
OMB A-87 Cost Allocation Plan (73 pages)

 

FY2009
November 5, 2008 Letter from Maximus
FY2009 Proposed Indirect Cost Rates

FY2009 City of Houston
Full Cost Allocation Plan (347 pages)
OMB A-87 Cost Allocation Plan (277 pages)
OMB Plan Certification
(1 page)

FY2009 Police Department
Full Cost Allocation Plan (61 pages)
OMB A-87 Cost Allocation Plan (61 pages)
FY2009 Fire Department
Full Cost Allocation Plan (83 pages)
OMB A-87 Cost Allocation Plan (82 pages)
FY2008
September 7, 2007 Letter from Maximus
FY2008 Proposed Indirect Cost Rates

FY2008 City of Houston
Full Cost Allocation Plan (238 pages)
OMB A-87 Cost Allocation Plan (201 pages)
OMB Plan Certification
(1 page)

FY2008 Police Department
Full Cost Allocation Plan (65 pages)
OMB A-87 Cost Allocation Plan (66 pages)
FY2008 Fire Department
Full Cost Allocation Plan (73 pages)
OMB A-87 Cost Allocation Plan (73 pages)