CENTRALIZED PERSONNEL PLAN
Introduction• Provides an overview of the requirements
for submission of CPPs:
– General rules about CPPs;– Construct of the plan; – Methodologies for determining basis of
allocation;
Introduction (continued)
– Documentation requirements;– Sample extract.
• By column explanation
• Summary Table
Centralized Personnel Plan
• CPP funding provides a mechanism for the reimbursement of direct costs incurred by a State for centralized personnel, accounting, and procurement staff activities in support of federal awards programs – to include National Guard Cooperative Agreement Appendices. (NGR5-1/ANGI63-101)
• “It costs money to spend money.”
General Rules for CPPs
• Limited to the reimbursement of the actual cost of providing centralized service activities. (OMB Circular A-87)
• Restricted to direct cost of salaries and fringe benefits only. (NGR5-1/ANGI 63-101)
• Based on an equitable distribution of costs for services provided. (OMB Circular A-87)
General Rules (continued)• Costs presented must be reasonable.
(Prudent person standard) (OMB Circular A-87, NGR5-1/ANGI 63-101)
• Prepared by State Military Department (SMD), reviewed and approved by USPFO, funded by NGB Program Manager. (NGR5-1/ANGI 63-101)
• Not an authorized charge against an agreement without USPFO approved plan. (NGR5-1/ANGI 63-101)
General Rules (continued)• Costs and workload data are projected for
upcoming budget year. (OMB Circular A-87)
• Must be reconciled to actual data. Actual salaries and wages paid; actual number of transactions processed. (OMB Circular A-87)
• Difference (+ or -) from prior year is adjusted in next projected year. Known as Carry-forward analysis. (OMB Circular A-87)
Construct of the CPP(OMB Circular A-87)
Must contain each of the following elements:
• Signed certification statement;
• Organization chart (sufficient detail to show operations including the central service activities of the state);
Construct (continued)
• Copy of the Comprehensive Annual Financial Report (or a copy of the Executive Budget) if budgeted costs are being proposed;
• Brief description of the service provided;• Identification of the unit rendering the
service and the operating agencies receiving the service;
Construct (continued)
• Items of expense included in the cost of the service (limited to wages and benefits);
• Method used to distribute cost;
• Summary schedule showing allocation to each service to the specific benefited agencies.
Methods for Determining Basis of Allocation
• Single program (appendix) only – time and effort;
• Multiple programs (appendices) – time and effort; or
• Statistical methodology – quantitative measurement
Methods (continued)
IF employee works on a single appendix or federal award program:
• Charges for salaries and wages will be supported by periodic certification that the employee worked on that one program for the period covered by the certification. Time keeping records must be certified at least semi-annually. (OMB Circular A-87)
Methods (continued)
IF employee works on multiple appendices, federal programs, state activities:
• Time and effort is substantiated by personnel activity reports or an approved statistical sampling system.
• Personnel activity reports must reflect after-the-fact distribution of the actual activity of each employee;
Multiple Programs (continued)
• Must account for the total activity for which each employee is compensated;
• Prepared monthly;
• Signed by the employee.
(OMB Circular A-87)
Methods (continued)
Statistical sampling methods for allocating salaries and wages. (OMB Circular A-87)
• Must be approved by the USPFO;• May include random moment sampling,
case counts, or other quantifiable measures of employee effort. Example, number of transactions. (Number of personnel is not a quantifiable measurement for allocation)
Allocation
Must be inclusive of all activities within the SMD even if costs are not recoverable. (OMB Circular A-87)
• If number of transactions is used as statistical basis for allocation, total number of same type transactions for the SMD must be considered.
Supporting Documents• Adequate documentation supporting actual
cost of salary and benefits for each person for whom reimbursement is requested. (Payroll reports) (OMB Circular A-87 and NGR 5-1/ANGI 63-101)
• Adequate documentation to support basis of allocation. (Monthly reports, transaction counters, time records). Method used must be approved (in advance by USPFO).(OMB Circular A-87 and NGR5-1/ANGI 63-101)
Timing
• USPFO has up to six months to review and approve. (OMB Circular A-87)
• Must be included as part of annual budget submission to NGB. (NGR5-1/ANGI 63-101)
• Failure to secure approved plan at budget submission may result in insufficient funding. (NGR5-1/ANGI 63-101)
NGB Program Manager
• Receives courtesy copy of CPP or summary of charges and signed certification as part of budget documentation. (NGR5-1/ANGI 63-101)
• CPP due at time of budget submission. NGB will fund late submissions on a case-by-case basis if funds are available. (NGR5-1/ANGI 63-101)
NGB Program Manager (continued)
• Provides funding whenever possible. Lack of available funding may preclude reimbursement to the State from initial FOMA budget; however, local funding may be used at the discretion of the USPFO. (NGR5-1/ANGI 63-101)
Sample CPP
• Sample extract – Accounts Payable Section– Explanation of services and basis of allocation.– Table of Allocation (By column explanation)– Accounts Payable Worksheet– Salaries and wages explanation – actual and
projected
• Sample extract – Summary Table
TRANSACTION TOTAL FOR ACTUAL DATA (CARRY-FORWARD) 8,620TRANSACTION TOTAL FOR PROJECTED FY__ 8,620
ACTUAL SALARY AND FRINGE COSTS PAID (CARRY-FORWARD) $119,892.98PROJECTED SALARY AND FRINGE COST FOR FY__ $193,064.05
salary and fringe costs for projected fiscal year.
Transaction count for carry forward analysis is based on actual performance during prior fiscal year. Transaction totalfor projected costs is based on prior year actual performance unless known circumstances require adjustments.
Narrative justification will be provided for any exception.
Allocation of costs for this element is based on the number of transactions processed for each department within theState Military Department. Transaction details are collected from a physical count of documentation resulting from
monthly transaction reports.
Expenses allocated in this cost area include salary and fringe benefits paid for carry forward analysis and projected
Allocation of this cost element includes proportionate share of accounts payable transactions processed for National Guard Cooperative Agreement accounting transactions.Transactions included are: invoice processing; journal entries; journal vouchers; etc.
SAMPLE CPPACCOUNTS PAYABLE
The Accounts Payable section is a department within the Budget and Finance Directorate. This section has the primary responsibility of processing all payable transactions for each department within the State Military Department.
Explanation of services and basis of allocation.
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
Column A reflects each CA appendix within the
SMD. When not listing all state activities, list SMD total transactions for all
activities.
Table of Allocation – Accounts Payable (By Column explanation)
A
SMD Total Transactions
Column B lists the transaction counter as estimated in the
prior year CPP.
Program Title
Prior FY Estimated Counter
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE 1,842
ENVIRONMENTAL 456
SECURITY GUARD ACTIVITIES 132
TELECOMMUNICATIONS 2,280
AUTOMATED TARGET SYSTEMS RANGES 66
STORE FRONT LEASES 66
FULL-TIME DINING FACILITY OPERATIONS 96
TOTAL ARNG 4,938
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE 1,212
ENVIRONMENTAL 76
SECURITY GUARD ACTIVITIES 114
FIRE PROTECTION ACTIVITIES 126
ENVIRONMENTAL - NATURAL RESOURCES 85
TOTAL ANG 1,613
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE 275
TOTAL NG YOUTH PROGRAMS 275
GRAND TOTAL NATIONAL GUARD PROGRAMS 6,826
AGENCY TOTAL 25,290
B
Prior FY Actual Counter
774
278
50
790
31
44
47
2,014
253
72
63
41
0
429
86
86
2,529
Column C lists the actual transaction count for the
prior fiscal year based on an after-the-fact review.
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
C
Column D reflects the percentage relationship of the appendix or
program transaction count to the SMD total number of transactions (accounts payable in this example).
Percent to Agency Total (Based on Actual Counter)
0.0897911832947
0.0322505800464
0.0058004640371
0.0916473317865
0.0035962877030
0.0051044083527
0.0054524361949
0.2336426914153
0.0293503480278
0.0083526682135
0.0073085846868
0.0047563805104
0.0000000000000
0.0497679814385
0.0099767981439
0.0099767981439
0.2933874709977
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
D
Prior FY Projected Allocation Cost
4,225.31
1,046.00
302.79
5,230.02
151.40
151.40
220.21
11,327.13
1,209.01
75.81
113.72
125.69
84.79
1,609.02
182.88
182.88
13,119.03
Column E reflects the amount ($ for salaries and
wages) previously requested on prior year CPP
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
E
Prior FY Adjusted Allocation (Based on Actual Performance)
10,765.33
3,866.62
695.43
10,987.87
431.17
611.98
653.71
28,012.11
3,518.90
1,001.43
876.25
570.26
0.00
5,966.84
1,196.15
1,196.15
35,175.10
Column F computes prior year actual amount based on
actual transactions and actual salaries and wages paid. (Column
D * actual salaries and wages paid prior year)
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
F
Difference (+ or -)
6,540.02
2,820.62
392.64
5,757.85
279.77
460.58
433.50
16,684.98
2,309.89
925.62
762.53
444.57
-84.79
4,357.82
1,013.27
1,013.27
22,056.07
Column G represents the difference (+ or -) between the amount estimated in prior year CPP and the
actual cost for prior year. (Column F – Column E)
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
G
Projected FY Allocation Cost
(Projected Cost * Percent to Total
Estimated Counter)
17,335.45
6,226.43
1,119.86
17,693.81
0.00
985.48
0.00
43,361.03
5,666.50
1,612.60
1,411.02
918.29
0.00
9,608.41
1,926.16
1,926.16
54,895.60
Column H indicates amount projected for budget year based on actual number of
transactions in prior year at projected salaries and wages for budget year. (Column D
* $ amount projected for budget year)
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
H
Projected FY Allocation Cost
Adjusted (Based on Col G Results)
23,875.47
9,047.05
1,512.50
23,451.66
279.77
1,446.06
433.50
60,046.01
7,976.39
2,538.22
2,173.55
1,362.86
-84.79
13,966.23
2,939.43
2,939.43
76,951.67
Column I reflects allocated amount based on projection for
budget year and + or – adjustment from prior fiscal year. (Column G
+ Column H)
Program Title
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
TELECOMMUNICATIONS
AUTOMATED TARGET SYSTEMS RANGES
STORE FRONT LEASES
FULL-TIME DINING FACILITY OPERATIONS
TOTAL ARNG
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE
ENVIRONMENTAL
SECURITY GUARD ACTIVITIES
FIRE PROTECTION ACTIVITIES
ENVIRONMENTAL - NATURAL RESOURCES
TOTAL ANG
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE
TOTAL NG YOUTH PROGRAMS
GRAND TOTAL NATIONAL GUARD PROGRAMS
AGENCY TOTAL
I
Projected Costs
Program Title
Prior FY Estimated Counter
Prior FY Actual Counter
Percent to Agency Total (Based on Actual Counter)
Prior FY Projected Allocation Cost
Prior FY Adjusted Allocation (Based on Actual Performance)
Difference (+ or -)
Projected FY Allocation Cost
(Projected Cost * Percent to Total
Estimated Counter)
Projected FY Allocation Cost
Adjusted (Based on Col G Results)
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE 1,842 774 0.0897911832947 4,225.31 10,765.33 6,540.02 17,335.45 23,875.47
ENVIRONMENTAL 456 278 0.0322505800464 1,046.00 3,866.62 2,820.62 6,226.43 9,047.05
SECURITY GUARD ACTIVITIES 132 50 0.0058004640371 302.79 695.43 392.64 1,119.86 1,512.50
TELECOMMUNICATIONS 2,280 790 0.0916473317865 5,230.02 10,987.87 5,757.85 17,693.81 23,451.66
AUTOMATED TARGET SYSTEMS RANGES 66 31 0.0035962877030 151.40 431.17 279.77 0.00 279.77
STORE FRONT LEASES 66 44 0.0051044083527 151.40 611.98 460.58 985.48 1,446.06
FULL-TIME DINING FACILITY OPERATIONS 96 47 0.0054524361949 220.21 653.71 433.50 0.00 433.50
TOTAL ARNG 4,938 2,014 0.2336426914153 11,327.13 28,012.11 16,684.98 43,361.03 60,046.01
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE 1,212 253 0.0293503480278 1,209.01 3,518.90 2,309.89 5,666.50 7,976.39
ENVIRONMENTAL 76 72 0.0083526682135 75.81 1,001.43 925.62 1,612.60 2,538.22
SECURITY GUARD ACTIVITIES 114 63 0.0073085846868 113.72 876.25 762.53 1,411.02 2,173.55
FIRE PROTECTION ACTIVITIES 126 41 0.0047563805104 125.69 570.26 444.57 918.29 1,362.86
ENVIRONMENTAL - NATURAL RESOURCES 85 0 0.0000000000000 84.79 0.00 -84.79 0.00 -84.79
TOTAL ANG 1,613 429 0.0497679814385 1,609.02 5,966.84 4,357.82 9,608.41 13,966.23
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE 275 86 0.0099767981439 182.88 1,196.15 1,013.27 1,926.16 2,939.43
TOTAL NG YOUTH PROGRAMS 275 86 0.0099767981439 182.88 1,196.15 1,013.27 1,926.16 2,939.43
GRAND TOTAL NATIONAL GUARD PROGRAMS 6,826 2,529 0.2933874709977 13,119.03 35,175.10 22,056.07 54,895.60 76,951.67
AGENCY TOTAL 25,290
SAMPLE CPP
ACCOUNTS PAYABLE - STATE OPERATIONS
CARRY FORWARD ADJUSTMENT
Complete Accounts Payable Worksheet
A B C D E F G
HI
Description of Costs
Total transaction count derrived from accounts payable transaction records. Transaction history
records assigned processor initials. (Attachment 8)
Actual salary information 1 October 20xx through 30 September 20xx
Employee A: $27,863.12 salary (Payroll Report - Attachment 9)
Employee A: $9,813.60 (Annual Fringe Benefit Report - Attachment 3)
Employee B: $8,573.51 salary (Payroll Report - Attachment 10) Note: Employee worked 1Oct 20xx
through 15 March 20xx only - transfer to another department within the Agency (non-MCA).
Employee B: $3,131,95 (Annual Fringe Benefit Report - Attachment 3)
Employee C: $10,701.88 salary (Payroll Report - Attachment 11)
Employee C: $3,308.20 (Annual Fringe Benefit Report - Attachment 3)
Employee D: $26,782,88 (Payroll Report - Attachment 12)
Employee D: $7,838.03 (Annual Fringe Benefit Report - Attachment 3)
Employee E: $5,202.46 (Annual Fringe Benefit Report - Attachment 3)
TOTAL SALARY AND FRINGE COMPENSATION PAID: $119,892.98
FY200XX PROJECTION
Employee A: Projected salary $41,060 (Attachment 5, page 10)
Employee A: Projected fringe benefit cost $9,531,11 (Attachment 3)
Employee B: Projected salary $25,720 (Attachment 5, page 16)
Employee B: Projected fringe benefit cost $8,415.81 (Attachment 3)
Employee C: Projected salary $33,000 (Attachment 5, page 1)
Employee C: Projected fringe benefit cost $5,914.10 (Attachment 3)
Employee D: Projected salary $30,000 (Attachment 5, page 11)
Employee D: Projected fringe benefit cost $0.00 (Attachment 3)
Employee E: Projected salary $31,585 (Attachment 5, page 13)
Employee E: Projected fringe benefit cost $7,838.03 (Attachment 3)
TOTAL PROJECTED SALARY AND FRINGE COMPENSATION: $193,064.05
SAMPLE CPP
ACCOUNTS PAYABLE
Salaries and wages explanation – actual and projected.
Program Title
Accounts Payable (See
Note 1)
Accounts Receivable (See
Note 1)Human Resources
(See Note 2)
Purchasing and Contracting (See
Note 3)FY __ Total Allocation
ARMY NATIONAL GUARD APPENDICES
REAL PROPERTY OPERATION AND MAINTENANCE 23,875.47 5,036.57 20,428.72 24,489.47 73,830.23ENVIRONMENTAL 9,047.05 583.18 6,210.79 3,669.27 19,510.29SECURITY GUARD ACTIVITIES 1,512.51 -937.49 1,941.62 0.00 2,516.64TELECOMMUNICATIONS 23,451.66 -779.57 1,587.51 1,682.89 25,942.49
AUTOMATED TARGET SYSTEMS RANGES 279.77 -883.88 670.41 2,722.21 2,788.51STORE FRONT LEASES 1,446.06 -833.88 0.00 296.58 908.76
FULL-TIME DINING FACILITY OPERATIONS 0.00 -1,105.43 0.00 0.00 -1,105.43
TOTAL ARNG 59,612.51 1,129.49 30,839.05 24,050.22 115,631.27
AIR NATIONAL GUARD APPENDICES
FACILITIES OPERATION AND MAINTENANCE 7,976.39 -828.87 12,807.49 3,806.21 23,761.22ENVIRONMENTAL 2,538.22 -917.85 670.41 0.00 2,290.78SECURITY GUARD ACTIVITIES 2,173.55 -754.92 8,607.95 0.00 10,026.58FIRE PROTECTION ACTIVITIES 1,362.85 -809.23 14,255.76 6,417.20 21,226.58
ENVIRONMENTAL - NATURAL RESOURCES -84.79 -1,026.47 670.41 -377.35 -818.20
TOTAL ANG 13,966.22 -4,337.35 37,012.02 9,846.06 56,486.95
NATIONAL GUARD YOUTH PROGRAMS
YOUTH CHALLENGE 2,939.43 -1,154.73 13,237.24 218.27 15,240.21
TOTAL NG YOUTH PROGRAMS 2,939.43 -1,154.73 13,237.24 218.27 15,240.21
GRAND TOTAL NATIONAL GUARD PROGRAMS 76,518.16 -4,362.59 81,088.30 34,114.55 187,358.42
Note 1: Method of allocation is based on number of accounting transactions processed for each program activity within the SMD.
Note 2: Method of allocation cannot be based on number of employees assigned within each work activity. This is not an
acceptable measurement of workload. Use a quantifiable method such as number of personnel actions, payroll processing when
performed by this functional activity, or document direct time spent performing duties for each federal awards program.
Note 3: Method of allocation can include weighted performance factors for workload intense contracts. Cannot include time
and effort of decentralized purchasing activities.
Sample CPP
Summary Allocation Table
Summary Table
Final Thoughts• Worksheet for each allowable functional
area is required in the same detail. (OMB Circular A-87)
• Restricted to non-supervisory compensation costs in personnel, procurement, and accounting functional areas. (NGR 5-1/ANGI 63-101)
• Representative of direct time and effort.(OMB Circular A-87 and NGR 5-1/ANGI 63-101)