FFIS & TCAS Data Sources Offset vs. Direct Charge. The devil is in the details!. We speak a foreign language so -- a little terminology discussion first:. Cost – Associated salary and benefits based on actual hours worked and entered into WebTCAS .
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Treasury discussion first:
Social Security Trust Fund
In CIS, TA refers to these object classes:
11 - Personnel Compensation
12 - Personnel Benefits
21 - Travel
22 - Transportation of things
23 - Rent, communication, and utilities
24 - Printing and reproduction
25 - Other Services (including agreements)
26 - Supplies and materials
31 - Equipment
32 - Land and structures (excluding easements)
42 - Insurance claims and indemnities
43 - Interest and dividends
44 - Refunds
In CIS, FA refers to these object classes:
2591 - Construction Contracts
2592 - Project Services
2691 - Project Materials
3211-3219 - Easements
33 - Investments and loans
41 - Grants
FA is never “prorated” in CIS to the county or Congressional district.
Title 31 of the United States Code (1301(a)) requires that all costs associated with implementing a program to be charged to the benefiting program.
NRCS implemented “offset” policy many years ago. “Offset” allows costs to be “charged as budgeted” based on the following assumptions:
Yes, as long as each allowance holder:
A GAO audit of NRCS titled “Additional Actions Needed to Strengthen Program and Financial Accountability reported: …”the policy of charging as budgeted and not as worked often misstates a project’s costs by underestimating the costs to one account and overstating the costs to another….”
(GAO/RCED-00-83 dated April 2000)
Official External Reporting
Internal Decision Making
Costs associated with 40 hours of Mr. NRCS EQIP included here.
Costs associated with 40 hours of Mr. NRCS CRP included here.
Mr. NRCS dollars and associated hours are included here.
It could be the difference between:
Bottom line –
By the end of the fiscal year, direct charge hours should be very close to cost allocation hours except for those funds in which NRCS was not fully reimbursed for actual work performed
Current policy is to use “offset” (called cost allocation in FFIS) for salary, benefits, and most support costs.
Thank you! cost allocation charge of time?