X hits on this document

105 views

0 shares

0 downloads

0 comments

26 / 38

4. Direct allocation method. Some non-profit organizations treat all costs as direct costs except general administration and general expenses. These organizations generally separate their costs into three basic categories: (i) General administration and general expenses, (ii) fundraising, and (iii) other direct functions (including projects performed under Federal awards). Joint costs, such as depreciation, rental costs, operation and maintenance of facilities, telephone expenses, and the like are prorated individually as direct costs to each category and to each award or other activity using a base most appropriate to the particular cost being prorated. Source: OMB Circular A-122

Document info
Document views105
Page views105
Page last viewedFri Dec 09 18:00:15 UTC 2016
Pages38
Paragraphs97
Words2537

Comments