Agencies authorized to allocate indirect costs; allowable indirect costs; consistent application of accounting principles.
Jacksonville Ordinance Code § 106.809
in effectSec. 106.809. - Agencies authorized to allocate indirect costs; allowable indirect costs; consistent application of accounting principles.
(a) City operating departments and activities which perform services either at the request of City using agencies and activities or by operation of law are authorized to allocate and recover direct and indirect costs associated with the performance of such services from such using departments and activities. Direct costs shall be allocated to operating departments and activities in accordance with costing principles accepted by the Director of Finance and Administration. Indirect costs shall be allocated to operating departments and activities and shall be reimbursed to such operating departments and activities by the using agency or activity.
(b) Allowable indirect costs shall include the following costs:
(1) Accounting costs.
(2) Advertising costs.
(3) Advisory boards and councils.
(4) Audit services.
(5) Automatic data processing.
(6) Bonding.
(7) Budgeting costs.
(8) Building lease management.
(9) Building space and related facilities.
(10) Capital expenditures.
(11) Communications.
(12) Compensation for personal services.
(13) Depreciation and use allowances.
(14) Disbursing and use allowance.
(15) Employee fringe benefits.
(16) Employee morale, health and welfare costs.
(17) Exhibits.
(18) Insurance and indemnification.
(19) Legal expenses.
(20) Maintenance and repairs.
(21) Management studies.
(22) Materials and supplies.
(23) Memberships, subscriptions and professional activities.
(24) Motor pools.
(25) Payroll preparation.
(26) Personnel administration.
(27) Printing and reproduction.
(28) Procurement service.
(29) Professional services.
(30) Proposal costs.
(31) Supplies, equipment and materials.
(32) Taxes.
(33) Training and education.
(34) Transportation.
(35) Travel.
(c) Such charges assessed using departments and activities as indirect costs shall be necessary and reasonable for the proper and efficient performance of services and shall not be a general expense to carry out the overall responsibility of the City. All indirect costs shall be accorded consistent treatment through the application of generally accepted accounting principles appropriate to the circumstances and shall constitute the net of all applicable credits.
(Ord. 77-691-638, § 2; Ord. 83-591-400, § 1; Ord. 2016-140-E, § 16)
Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITVADPE_CH106BUACCO_PT8INCO_S106.809AGAUALINCOALINCOCOAPACPRFetched: 10/27/2026