RMS Cost Allocation The county workgroup recommended DCF to use two methods for recording the non-direct costs: Random Moment Sampling (RMS) cost allocation for claiming federal funds and the direct cost forms for reimbursements to the counties for the county allocated non-direct costs. The direct cost report will not be processed (paid) until DCF receives the monthly shared cost report and the Employee Count Report. The following report should be used to determine if the SPARC staff has received your shared cost report. Also, the RMS allocation is shown for your reference. The RMS Cost Allocation data is not used for reimbursing agencies.