SA Non-Personnel Services

4530 - SA Non-Personnel Services (Rev. 1, 05-21-04) Non-personnel services costs, to a substantial degree, will be chargeable directly to the State survey program. Expenses not charged directly may be prorated as indicated in the sections that follow. Generally, each object of expenditure should be either a direct charge in its entirety or a joint charge subject to proration. In justifiable circumstances, however, a portion of expense in an object classification may be charged as a direct cost and the remainder prorated e.g., charges for office space may be based on both direct and indirect costs where one or more rooms are occupied by individuals whose entire time is devoted to State survey activities, and other space is occupied by individuals whose time is devoted only in part to this activity. The basis for apportioning shared costs should be a matter of record and all pro rata allocations should be supported by documentation maintained in the agency.