First thing I would do is to call the geotechnical consultant who prepared the report and ask if the safety factor is already applied or not.
The term "allowable" means(supposed to) that all the factors that are to be applied are applied and you can pick up the number from the report and do your work. sometimes the wording of the report may not be ideal! so a phone call will help clear things up. it may also be a good idea to clerify whether the allowable pressure is the net bearing pressure or not (it usually is). ie, is the number given the load that the soil can carry above and beyond the existing overburden or including it.
hope this helps

Agree with VSTR allowable includes the SF.

B(allowable)=B(actual)/SF

For allowable bearing capacities stated in Geotechnical reports, the "safety factor" is already included.  It ranges from about 2.0 to 4.0, depending upon soil conditions, expected bearing depth of the foundation, and other variables.

The 3.2 tsf given means that the footings should be sized such that the pressure exerted on the soil at the bearing level should not exceed this value.  They should also be sized such that all of the footings exert essentially the same bearing pressure on the soil, while remaining below the stated allowable bearing capacity.

Sorry for the typo in my last post...that should be 3.2 ksf not 3.2 tsf.....big difference!!