Multifamily Housing Program Financial Management Toolkit

10f. Direct Charge of Non-Personnel Costs

Non-personnel direct costs are allocated through associating each cash outlay with a particular activity and fund source. For example, supplies and resources purchased for a specific program are recorded as direct expenses at the time of payment, based on purchase order requests or other such authorizing documentation. Costs to lease office space, vehicles or equipment are charged to the appropriate funding source, based on documented use of the resources, such as square footage analysis and utilization logs.