Analyzing allowance program administrative costs : account structures and methodology
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.