Adult Education and Literacy Appropriations & Supporting Technical Data Appendix
Cost Allocation Tools
These tools are provided to assist programs with the cost allocation process. The use of these tools is optional and is not intended to replace any existing and effective tool in use by a program. The tools can be used either for planning or as a method of allocating costs on a regular basis based on the cost allocation process in use by a program. Program should ensure compliance with all ICCB AEL Policies.
- Program Costs – Instruction Guide
- Program Costs – Cost Allocation Tool – This tool is intended to be used for cost allocation of various program costs. (Excluding employee salary and benefits)
- Employee Salary and Benefits – Instruction Guide
- Employee Salary and Benefits – Cost Allocation Tool – This tool is intended to be used for cost allocation of the salaries and benefits of part-time and full-time employees. (Excluding part-time Instructional staff only)