Cost Allocation Methodologies (CAM) Toolkit

Publication Date: January 15, 2015

This Cost Allocation Methodology (CAM) Toolkit is made available to federal, state, and local agencies through a collaboration between the U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF), Office of Child Support Enforcement (OCSE); the U.S. Department of Agriculture (USDA), Food and Nutrition Service (FNS); and representatives from States of Kansas and Texas. This is version #3 of the Toolkit. It has been updated to natively support Microsoft Office Excel 2010, to fix bugs, and provide usability improvements.

The CAM Toolkit's purpose is to model a simple, consistent, and objective cost allocation methodology that serves as a "safe harbor" for States that must perform cost allocation of software development cost under an approved Advance Planning Document (APD). The toolkit can:

  1. Help states determine equitable distributions of software development costs to federal and state benefiting programs over the system development lifecycle.
  2. Help expedite the federal approval process for State Cost Allocation Plans submitted under an APD.

If you have questions, please email


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