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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials

Determining and Allocating the True Cost of Services: A Tutorial for Local Governments and School Districts

Module 2 - Accounting and Recordkeeping System

Personal Service Costs Continued

The following example shows how a village DPW can accurately record the personal service cost for DPW services each pay period using a simple, yet effective recordkeeping system that facilitates the accurate allocation of personal service costs. Each day the employee records the number of hours (regular and overtime) worked performing the various highway services listed in the far left column of this timesheet. At the end of the week, the DPW superintendent reviews the timesheet and totals the number of hours the employee worked in each service area. Similar forms can be used by other municipal departments by simply modifying the Description of Work Performed in the left hand column. Part A [pdf]

At the end of the payroll period (12/16/xx) the DPW superintendent or payroll clerk should reconcile the hours reported worked by this employee with the allocation of the his gross payroll in the accounting records. The following is a sample of how this reconciliation / allocation should appear Part B [pdf].

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