Responsible contact(s): Agnes, Controller, for methodology and review; Laura, CFO, for approval; Program Managers for benefit evidence. Participating staff: AP Staff Accountant after onboarding; Trina for interim AP documentation; Steve for claim reconciliation; Trina for allocation-workpaper checks. During 2026, management has been working on a documented, consistently applied allocation methodology. 1. Approve a written allocation plan. Agnes will finalize shared-cost pool, the activities benefiting, the allocation driver, calculation, source records, update frequency, and approval responsibility. Program Managers will substantiate benefit, and Laura will approve the plan. Personnel allocations will follow actual activity under finding 2025-006, not budget availability. 2. Use supportable drivers. Potential drivers include occupied square footage for space-related costs, assigned users for licenses, and documented usage for shared services. These are proposed examples, not AEA's established methodology. The selected basis must fit the benefit received, include all benefiting Federal and non-Federal activities, and be documented. Available grant balances will not determine the allocation. 3. Support each calculation. Trina, and subsequently the AP Staff Accountant, will retain the invoice and approved allocation worksheet showing the full cost, driver quantities, proportions, allocated amounts, and fund/category coding. Agnes and later Trina will check calculations and reconciliation to the source amount; Laura and subsequently Agnes will approve. Steve will reconcile the approved allocation to billed costs and retain supporting references. 4. Prevent inconsistent or duplicate recovery. Agnes will review changes in space, staffing, users, or program activity and update the basis when warranted, with formal quarterly review. Directly charged costs will be excluded from any indirect recovery of the same cost. General administrative pools will follow the applicable indirect-cost method and award limitations; costs will not be shifted to another award to overcome a funding deficiency. 5. Resolve the historical population. Agnes and Program Managers will review 2026 allocations through final implementation. Any reconstructed basis will use credible period-specific evidence, not unsupported hindsight percentages. Laura will approve supported corrections and direct funder resolution where needed. Training will cover invoice preparation, benefit documentation, and approval. Anticipated completion Documented review of all new shared-cost allocations: October 15, 2026. Written allocation plan and training: October 30, 2026. Review of cited items and similar allocations: November 30, 2026. Anticipated completion: February 15, 2027.