Guideline on the Attribution of Internal Services
These guidelines update the current guidance that supports the Policy on Management, Resources and Results Structures (MRRS). The objective is to establish consistency in recording and reporting of internal services.
Date modified: 2016-03-21
Long description for image: Figure 1. Production of Historical Program Cost Information
Figure 1 is a flow diagram that illustrates how historical program cost information is produced. The diagram depicts an organization that has three programs (Program One, Program Two and Program Three) plus an Internal Services Program.
The diagram shows that the internal service expenditures are divided into three portions and attributed to each of the programs. For each program, the attributed Internal Service costs are added to the program expenditures to arrive at the department's cost to deliver the program (i.e., the historical program cost).