Cost Allocation: Building Practical, Defensible Approaches
Fiscal Series: Part 1
Date: November 12, 2026
Time: 9:00 AM – 11:00 AM
Price: FREE
Mandatory DCEO Training for fiscal staff at each agency
Shared costs are a reality for Community Action Agencies, but deciding where those costs belong isn’t always simple.
This training explores practical approaches to cost allocation, including:
- Direct vs. indirect costs
- Shared expenses
- Allocation methods
- Documentation and consistency
You’ll look at common financial risk areas and the key questions that help determine whether an allocation approach makes sense and reflects the programs actually receiving the benefit. The focus is on practical application and sound financial decision-making, not a one-size-fits-all.
Meet Your Speakers
Andrew Ferguson
CPA | Senior Manager
James Moore & Co.
Andrew brings more than 6 years of auditing and accounting experience, focused on nonprofits, especially Community Action Agencies and Head Start programs. His expertise in single audit requirements and OMB Uniform Grant Guidance helps agencies stay compliant and operate soundly.
Amy Dorn
Senior Manager
James Moore & Co.
With over 25 years of professional accounting experience, Amy leads accounting, consulting, and advanced bookkeeping services with a focus on nonprofit clients. She has extensive expertise in grant accounting, federal and state grants, and general nonprofit accounting.