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Office of Program Policy Analysis and Government Accountability

More Uniform Methodology Is Needed for State Agencies' Unit Cost Information, Report No. 05-35, May 2005
 
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  • All agencies submitted unit cost information for activities in their Fiscal Year 2005‑06 legislative budget requests as required by law.  However, several factors limit the Legislature’s ability to validly compare the efficiency of similar activities performed by different agencies and assess changes in agency performance over time. 
  • To enhance the usefulness of activity and unit cost information, a more uniform methodology for allocating costs should be developed and used by reporting agencies.  The Legislature may wish to consider directing agencies to use the federal government’s cost allocation methodology to calculate activity and unit cost information.  Such a cost allocation methodology would require agencies to develop an indirect cost allocation plan that could be used to appropriately allocate all agency expenditures to activities.

Which Government Program Summaries contain related information?

Treasury
Department of Financial Services

What other OPPAGA-related materials are available?

  • Report No. 07-39 The Legislature Has Taken Steps to Promote the Self-Sufficiency of Regulatory Programs, published in September 2007.
  • Report No. 05-57 Legislature Should Consider Uniform Process to Determine Appropriate Regulatory Program Funding Levels, published in December 2005.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address: oppaga@oppaga.fl.gov


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