Since 1996, Pioneer Consulting Group, Inc. has completed more than 50 indirect cost studies.
Indirect costs are those that cannot be directly or exclusively assigned to one service. Enterprise funds often benefit from expenditures made by the general fund.
For example, a collector whose salaries are paid by the general fund makes process enterprise user-billed payments. We recommend that these indirect costs be identified and allocated to the enterprise fund using clearly established formulas to prorate the expense among departments.