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What's New in Workforce Investment Archive: Headlines (2001)

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Resource Sharing and Cost Allocation Methodologies
May 31, 2001
Through the May 31 FEDERAL REGISTER, ETA provides guidance on resource sharing methodologies for the shared costs of a One-Stop service delivery system, which is required to be established under the Workforce Investment Act of 1998 (WIA) for a number of Federal employment and training programs. The guidance has been revised, in part, based on the comments received on the notice published in the Federal Register on June 27, 2000.

In order to effectively present this concept, this document discusses the two distinctly different concepts of cost allocation and resource sharing. ETA anticipates that the primary users of this guidance will be the financial and accounting staff, as well as auditors, of the One-Stop partner programs and the One-Stop operators. The guidance should also provide program operators and others with a fuller understanding of cost allocation principles and possible ways through which each partner program can pay for its fair share of common One-Stop costs.