Allocate a recurring expense on a monthly basis.
Use expenditure allocation PTAs to accumulate specific expenditures, at the time the expenditure is incurred when you cannot determine which benefiting PTAs to allocate the expense to. Typical expenditures include materials, supplies, services or salaries.
Then distribute (or allocate) these expenditures monthly from the expenditure allocation PTA to the benefiting PTAs using an allocation methodology that logically relates to the type of expense incurred. Allocate costs to each PTA in reasonable proportion to the benefit received; and make certain charges to PTAs are allowable, allocable, and reasonable.
It is not necessary to open an expenditure allocation PTA for a one-time allocation of expense. One-time allocations of expense should be carefully justified, including a statement addressing the one-time nature of the allocation.
Use the Request for Expenditure Allocation PTA form to request an Allocation Expenditure PTA. This form must be used for requests for new PTAs and to request new projects and/or tasks on existing awards/projects. A guarantee award is required in order to open the expenditure allocation PTA.
Salary and non-salary expenditures are set up as separate expenditure allocation awards. Expenditures subject to different allocation methodologies should be segregated into separate project/task combinations.
Changes to information documented on the Request form made after the PTA has been set up (for example, a change in the purpose or use of the PTA, the individual responsible for clearing the account, the allocation methodology, etc.) should be transmitted to by e-mail to RFCS. Requests for changes to principal owner, award, project, and task manager as well as titles and other attributes may also be requested by e-mail.
