Many social service nonprofit organizations have various sources of rev- enues-including federal, state and local grants, fundraising events, indi- vidual donations and corporate gifts. Most of the government grants require some form of reporting. As the CPA for a social service organization, you are asked to come up with a way to report the expenses for each grant. In looking at the ser- vices provided you see that, essentially, you are "making money" on the government grants, which then subsidize some of the other programs, including the administrative and fundraising operations. You know that the organization will be audited by the governmental agencies but also want to help ensure that the organization can keep on providing the needed community services. What factors should you consider in making the allocation model? How does the fact that you want to have the organization financially via- ble influence your decision?