BCS, The Chartered Institute for IT Annual Report and Consolidated ...

BCS, The Chartered Institute for IT
NOTES (continued)
5 Support Costs Allocation
- 29 -
12 months
ended 31
August 2010
16 months
ended 31
August 2009
Staff Direct Total Total
Costs Costs
£000 £000 £000 £000
IT 745 605 1,350 1,523
Finance, HR and Legal 487 1,345 1,832 1,884
Premises 227 893 1,120 1,417
Offices Supplies and Equipment - 160 160 378
Depreciation - 447 447 571
Secretariat 249 207 456 362
Directorate including External Relations and PR 973 108 1,081 1,382
───── ───── ───── ─────
2,681 3,765 6,446 7,517
Allocation to individual Charitable Activities (2,335) (3,479) (5,814) (7,010)
───── ───── ───── ─────
Governance Costs 346 286 632 507
───── ───── ───── ─────
Governance costs comprise:
Secretariat 249 207 456 362
Audit - 47 47 60
Governance legal costs - 21 21 16
Apportionment of Directorate
(based on time spent)
97
─────
11
─────
108
─────
69
─────
346 286 632 507
───── ───── ───── ─────
Cost allocation includes an element of judgement and the Institute has had to consider the cost benefit of
detailed calculations and record keeping. To ensure full cost recovery on projects the charity adopts a policy
of allocating costs to the respective cost headings through the period. This allocation includes support costs
where they are directly attributable. Therefore the support costs shown are a best estimate of the costs that
have been so allocated.
The above total support costs have been allocated to individual charitable activities on the basis of staff
numbers engaged in the relevant activity as shown in note 4.