NOTE 12. Program Costs
Program costs consist of both costs related directly to the individual business lines and overall support costs allocated to the business lines. All costs are assigned to specific programs. Total program or operating costs for the years ended September 30, 2006 and 2005 by cost category were as follows:
| 2006 | |||
|---|---|---|---|
| Direct | Allocated | Total | |
|
Personnel Services and Benefits
|
$ 807,879 | $ 75,473 | $ 883,352 |
|
Travel and Transportation
|
1,399 | 7,280 | 8,679 |
|
Rent, Communications, and Utilities
|
81,063 | 30,273 | 111,336 |
|
Printing and Reproduction
|
72,187 | 413 | 72,600 |
|
Contractual Services
|
211,401 | 111,589 | 322,990 |
|
Training
|
3,430 | 1,512 | 4,942 |
|
Maintenance and Repairs
|
10,982 | 25,499 | 36,481 |
|
Supplies and Materials
|
7,927 | 1,495 | 9,422 |
|
Equipment not Capitalized
|
6,435 | 3,982 | 10,417 |
|
Insurance Claims and Indemnities
|
85 | 1 | 86 |
|
Depreciation, Amortization, or Loss on Asset Dispositions
|
30,965 | 22,899 | 53,864 |
 |
|||
|
Total Program Costs
|
$1,233,753 | $280,416 | $1,514,169 |
 |
|||
| 2005 | |||
|---|---|---|---|
| Direct | Allocated | Total | |
|
Personnel Services and Benefits
|
$ 726,540 | $ 75,673 | $ 802,213 |
|
Travel and Transportation
|
663 | 5,649 | 6,312 |
|
Rent, Communications, and Utilities
|
90,993 | 37,363 | 128,356 |
|
Printing and Reproduction
|
69,695 | 388 | 70,083 |
|
Contractual Services
|
179,337 | 114,505 | 293,842 |
|
Training
|
2,727 | 1,154 | 3,881 |
|
Maintenance and Repairs
|
11,038 | 31,896 | 42,934 |
|
Supplies and Materials
|
7,234 | 1,578 | 8,812 |
|
Equipment not Capitalized
|
7,691 | 4,821 | 12,512 |
|
Depreciation, Amortization, or Loss on Asset Dispositions
|
32,208 | 22,875 | 55,083 |
|
|||
|
Total Program Costs
|
$1,128,126 | $295,902 | $1,424,028 |
|
|||
The unfunded portion of personnel services and benefits for the years ended September 30, 2006 and 2005 were $7,328 thousand and $801 thousand, respectively.
