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Cost Allocation

Graphic of coins and percentages.Cost allocation ensures that federal funds are dedicated solely to their intended programs, with no other purposes. Use these resources to understand cost allocation principles and practices, including methods for assigning shared costs. 

Learn how to organize funding sources and comply with federal regulations.

Cost Allocation Narrative

Cost allocation was created to ensure that federal funds are used solely for programs and that no other federal funds may be used for any other purpose. Grantees who have more than one funding source will find this information useful for making sure that each program bears its appropriate share of the costs.

Cost Allocation Tip Sheet

Learn about the key concepts and vocabulary that frame cost allocation discussions and practical ways to assign the shared cost of a resource, good, or service.

Management Matters: Cost Allocation

Cost allocation is the process of assigning the shared cost of an item or service to two or more programs, and it's a key element of fiscal management systems.

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