In Case Study, Cost Allocation Plans

The SFMTA is a large and complex agency serving a very diverse set of objectives, from running a complicated mass transit system with buses, above and below ground trains, and the famous cable cars, to taxi permits and parking tickets to ensuring “complete streets” are adopted throughout the City of San Francisco.

Because of its complexity, the SFMTA requires detailed and complete cost allocation plans to serve various needs, including obtaining millions of dollars in grants and transfers.

Our Cost Allocation team completed analysis of many years of costs, via a robust Cost Allocation Plan methodology that provides for the maximum amount of indirect cost recovery, including recovery from State and Federal grant programs. Through the project, we established the best cost allocation components, specific to San Francisco, that assisted with indirect overhead recovery from Non-General Funds and Grant Programs, as well as from user fees and rates or charges to other agencies.

The SFMTA has been able to achieve its goals of reimbursements and grant funding, while maintaining the complex balance of accounting among its many divisions.


For more information, please contact: Nicole Kissam, Financial Consulting Group – Cost Allocation Group Director, nkissam@nbsgov.com.

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