Cost Allocation Plans

Two plans are prepared for the County – a CFR Cost 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 Cost Allocation 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 an uniform approach in the preparation of the cost allocation plans. 


FY 2022-23


FY 2021-22


FY 2020-21


FY 2019-20


FY 2018-19


FY 2017-18


FY 2016-17