Department of Finance

Cost Accounting

Our Mission Statement

The purpose of the Cost Planning and Management Program is to provide planning, implementation and support products to Metro departments and agencies so they can manage key products costs within predetermined performance targets and use the cost information to make resource and operational improvement decisions.

NEW! Internal Service Fund Billings

Understanding Your Internal Service Fund Billings

Frequently Asked Questions

The Office of Management and Budget provides the following cost accounting services:

  • Development of cost accounting guidelines
  • Technical assistance to Metro agencies on the preparation of indirect cost rate proposals and departmental cost allocation plans
  • Training to Metro agencies regarding cost accounting guidelines and procedures
  • Assistance to Metro agencies with resolving indirect cost rate disputes with Federal and/or State grantor agencies
  • Technical assistance to Metro agencies on preparing billing rate structures
  • Full cost analyses of Internal Service and Enterprise Funds
  • Monitoring the recovery of indirect costs from grantor agencies
  • Serves as the Metro liaison on cost accounting issues with external stakeholders and business partners

Cost Recovery

Take a Look

Metro's Local Cost Allocation Plan (LOCAP)

Cost Allocation Questions & Answers Note: these files are in .PDF format. Because they are quite large (+ 7MB each) your download time might be lengthy depending upon the method you connect to the internet.

Contact Information

Herbert Majors, CPA 615-862-6483

Essie Robertson, CPA 615-862-6542

Finance > Management & Budget > Cost Accounting