Analyzing allowance program administrative costs : account structures and methodology

G. Thomas Kingsley, Priscilla M. Schlegel

ResearchPublished 1979

Documents the database and methodology used in analyzing allowance program administrative costs in the Housing Assistance Supply Experiment. Program financial transactions are recorded in an object-class account structure (e.g., salaries, office rent) and a cost-center structure (by organization unit within the agency). A detailed crosswalk permits the allocation of audited costs to a function account structure that groups costs by output or types of work performed (e.g., clients enrolled, housing evaluations conducted). Costs are then related to workload data to derive productivity measures for each function. The Note includes definitions of accounts, crosswalk, and workloads; rules for allocations and productivity calculations; and complete cost and workload data for the April-December 1976 study period.

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Document Details

  • Copyright: RAND Corporation
  • Availability: Available
  • Year: 1979
  • Print Format: Paperback
  • Paperback Pages: 94
  • Paperback Price: $30.00
  • Document Number: N-1276-HUD

Citation

RAND Style Manual
Kingsley, G. Thomas and Priscilla M. Schlegel, Analyzing allowance program administrative costs : account structures and methodology, RAND Corporation, N-1276-HUD, 1979. As of September 16, 2024: https://www.rand.org/pubs/notes/N1276.html
Chicago Manual of Style
Kingsley, G. Thomas and Priscilla M. Schlegel, Analyzing allowance program administrative costs : account structures and methodology. Santa Monica, CA: RAND Corporation, 1979. https://www.rand.org/pubs/notes/N1276.html. Also available in print form.
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