Attachment A: Cost Categories

OMB Attachment A Cost Categories

Indian Housing Operating Cost (IHOC) Study

Attachment A: Cost Categories

The IHOC team will take cost data from existing records and assign them to these categories.

Administration
	Administrative Employee Costs
	Administrative Salaries
	Administrative Benefits
	Legal Expenses
	Training
	Travel
	Accounting/Auditing Fees
	Office Rent
	Sundry
	Telephone/Pagers
	Computers
	Shipping
	Materials and Supplies
	All Other Administrative
	Outside Management Fees
	Capital Expenditure
TOTAL Administrative Expenses
Tenant Services/ Housing Services
	Employee Costs
	Salaries
	Benefits
	Training
	Travel
	Supplies and Materials
	Other
	Telephone/Pagers
	Shipping
	All Other Tenant Services
	Capital Expenditure
TOTAL Tenant Services/ Housing Services
Utilities
	Water (& Sewer)
	Office
	Resident
	Electricity
	Office
	Resident
	Gas
	Office
	Resident
	Fuel
	Office
	Resident
	Labor
	Other Utilities Expenses
	Office
	Resident
TOTAL Utilities
Ordinary Maintenance and Operation
	Employee Costs
	Salaries
	Benefits
	Training
	Travel
	Materials
	Contract Costs
	Garbage & Trash Removal
	Yard Maintenance
	Snow removal
	Mowing and Others
	Capital expenditure
	Rent
	Other
	Telephone/Pagers
	Shipping
	All Other Maintenance and Operation
TOTAL Maintenance and Operation
General Expenses
	Insurance
	Payments
	PILOT
	Other, including payments to Tribes
	Protective Services
TOTAL General Expenses
TOTAL ROUTINE OPERATING EXPENSES
Modernization
	Employee Costs
	Salaries
	Benefits
	Training
	Travel
	Materials
	Contract Costs
	Capital expenditure
	Other
TOTAL Modernization
TOTAL EXPENDITURES INCLUDING MODERNIZATION