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Resource Library – Expenditures

These SAO guides and best practices provide information on cost allocation and credit card programs.

Best Practices: Credit card programs

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Credit card programs vary in their nature and size, as does how governments use them—all of which affect the risk of misuse. These best practices can help local governments evaluate their credit card program and related internal controls.

Last updated: July 2019

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Guide: Cost allocation

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Cost allocation allows local governments to more accurately account for the complete cost of services they provide to the public. This guide provides a high-level overview of cost allocation nuts and bolts.

Last updated: 2016

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