Accounting and Financial Reporting

10 Steps to Program or Service Costing

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Understanding the cost of the programs and services your government provides is vital, particularly when budget decisions are being made—but calculating those costs is a daunting task. Where will you get the data? How will you allocate personnel costs? How will you treat one-time capital investments? To help demystify the costing process, GFOA has broken it down into ten steps.

  • Publication date: February 2024