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.

The Legislature Has Taken Steps to Promote the Self-Sufficiency of Regulatory Programs
Report 07-39 September 2007
Career Academy Students Perform Better Than Other Students During High School; Later Outcomes Vary
Report 07-39 October 2007
Legislature Should Consider Uniform Process to Determine Appropriate Regulatory Program Funding Levels
Report 05-57 December 2005

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.