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Cost Allocation Plans

Cost Allocation Plans. Indirect Costs Allocation.

Two Cost Allocation Plans are prepared for the County – a2 CFR PART 200(CFR)Plan and a Full Cost Plan.

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.

FY 2024-25

Full Plan (PDF 2.78 MB)

FY 2023-24

Full Plan (PDF 2.78 MB)

FY 2022-23

Full Plan (PDF 1.7 MB)

FY 2021-22

Full Plan (PDF 1.18 MB)

FY 2020-21

Full Plan (PDF 1.21 MB)
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