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NYS Comptroller


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 1 - Annual Budget

Supplemental Display

In order to satisfy the communicative and informational requirements of the annual budget, local government officials should develop a budgetary display of major service areas as a supplement to the line item budget.

Primary characteristics of the supplemental display include:

  • A budgetary display without fund designations. Appropriations from all funds are aggregated and classified by major services provided regardless of internal organizational structure.
  • Financing sources attributable to each service area are displayed so that net service cost is readily identifiable.
  • Provisions have been made to allocate indirect costs to the service areas, resulting in a more accurate portrayal of total costs.

  Next: Identify Major Service Areas