Two Cost Allocation Plans are prepared for the County – a2 CFR PART 200(CFR)Plan and a Full CostPlan.
The CFR Plan conforms completely to the guidelines set forth in the Code of Federal Regulations Title 2, Chapter I, Chapter II, Part 200 (formerly OMB A-87) and includes only costs allowable under those guidelines.
The Full Plan, in order to present a true cost of direct services, includes all reasonable indirect costs regardless of their allowability under 2 CFR part 200. Other than differences in allowability, this plan is prepared according to the guidelines set forth in 2 CFR part 200 by the Office of Management and Budget to ensure a uniform approach in the preparation of the cost allocation plans.