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CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH PRO RATA

Chapter: 9200

Section: 9215.1

(Revised and renumbered from 8754) General Administrative Costs are commonly referred to as Pro Rata. As mentioned in SAM section 9215, Pro Rata is the sharing of central service costs by funds other than the General Fund and the Central Service Cost Recovery Fund (CSCRF). The cost of each central s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9215-1
RATE DETERMINED BY PERSONAL SERVICES AND/OR TOTAL COSTS

Chapter: 9200

Section: 9202.1

Deleted; consolidated under section 9213.1.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9202-1
COORDINATION BETWEEN DEPARTMENTS

Chapter: 3100

Section: 3140

The State Library's Government Publications Section is responsible for coordinating the distribution of printed and processed State publications. It also prepares monthly lists of new State publications. This Government Publications Section also helps your agency Publications Representative understa ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3100/3140
COST ALLOCATION PROCESS

Chapter: 9200

Section: 9204

Renumbered to 9213.2.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9204
TIME REPORTING

Chapter: 9200

Section: 9205

Renumbered to 9213.3.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9205
ALLOCATION OF COSTS - TIME REPORTING

Chapter: 9200

Section: 9213.3

(Revised and renumbered from 9205) Time may be reported by one or more of the following methods: Continuous Positive Time Reporting The employee prepares a time report in which they identify how they used all of their time during the period. Continuous Exception Time Reporting The emp ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9213-3
FULL COST RECOVERY - POLICY

Chapter: 9200

Section: 9210

(Revised and renumbered from 8752 01/2022) The state’s policy is to recover full costs whenever agencies/departments provide goods or services for others. See the requirements for General Fund agencies/departments in Government Code sections 11010 and 11270. This policy applies to all agencies ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9210
NON-FEDERAL RECOVERIES – COST RECOVERY

Chapter: 9200

Section: 9217

(Revised and renumbered from 8756.2) Agencies/departments which receive reimbursements from any source other than federal funding sources will also ensure that full costs are included in charges for goods provided and services performed. The basic principles and cost elements included are the same a ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9217
ALLOCATION OF COSTS – PLAN DOCUMENTATION

Chapter: 9200

Section: 9214

(Revised and renumbered from 9203) All state agencies/departments will document and retain their cost allocation procedures and methodology in a Cost Allocation Plan (CAP). Each CAP will contain detailed information regarding the costs being allocated, the allocation methodology, and the following i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9214
ALLOCATION OF COSTS - INDIRECT COST RATE DETERMINATION METHODOLOGY

Chapter: 9200

Section: 9213.1

(Revised and renumbered from 9202) Indirect (overhead) costs are incurred for services or activities that benefit one or more programs. Cost allocation is the assignment of indirect (overhead) costs to one or more programs according to a formula. Indirect costs are assigned to the programs they bene ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9213-1
FULL COST RECOVERY - ACCOUNTING FOR COSTS

Chapter: 9200

Section: 9212

(Revised and renumbered from 8757) Agencies/departments will account for reimbursements, including receipts from the federal government, according to the following cost categories: Direct Costs Departmental Indirect Costs Central Service Costs Accountability by these cost categories encourages ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9212
FULL COST RECOVERY - COST ELEMENTS

Chapter: 9200

Section: 9211

(Revised and renumbered from 8752.1) Include the following cost elements in the charges for goods and services provided to others: Direct Costs Direct costs are identified specifically to activities or services that benefit specific projects/programs. Since these activities/services are easily trace ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9211
FEDERAL COST RECOVERY - INTRODUCTION

Chapter: 9200

Section: 9216

(Revised and renumbered from 8755.1) Each agency/department receiving federal funds must do the following: File an Indirect Cost Rate Proposal (ICRP), and/or Cost Allocation Plan (CAP) or Public Assistance Cost Allocation Plan (PACAP) with the federal government. First, send the ICRP, and/or CAP, ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9216
NON-FEDERAL RECOVERIES - PROVISION REQUIRED

Chapter: 9200

Section: 9217.2

(Revised and renumbered from 8758.1) All agreements or arrangements for services will include charges for the costs identified in SAM section 9217.1. Include in any agreement a provision that the charges are computed in accordance with SAM section 9213. The following sample paragraph may be used in ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9217-2
LEASE/PURCHASE ANALYSIS—EQUIPMENT

Chapter: 3700

Section: 3710

Prepare a lease/purchase analysis in accordance with SAM Section 1276 and Management Memos regarding acquisition of equipment. The analysis must be completed on the "Lease Versus Purchase Analysis–Equipment" form shown in the Appendix at the end of this chapter. Any assumptions which are pecul ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3710
FEDERAL COST RECOVERY - INDIRECT COST RATE PROPOSAL AND COST ALLOCATION PLANS

Chapter: 9200

Section: 9216.2

Each agency/department that receives federal funds shall prepare an Indirect Cost Rate Proposal (ICRP), Cost Allocation Plan (CAP), or Public Assistance Cost Allocation Plan (PACAP) unless exempted by the Department of Finance (Finance), Fiscal Systems and Consulting Unit (FSCU). An ICRP, CAP ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9216-2
GENERAL POLICY

Chapter: 3700

Section: 3700

When acquiring equipment, determine if it would be better to lease or purchase the equipment. An analysis will make it possible to know which method of acquiring the equipment is the least expensive. This chapter gives the guidelines to make a lease/purchase analysis.

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3700
RATE DETERMINED BY OTHER METHODS

Chapter: 9200

Section: 9202.3

Deleted; consolidated under section 9213.1.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9202-3
ALLOCATION OF COSTS – PROCESS

Chapter: 9200

Section: 9213.2

Each agency/department shall ensure that all costs recorded in the general ledger as of June 30 have been allocated by reconciling the total costs allocated with the total expenditures reflected in the appropriation expenditures account (including accrual expenditures). Illustrations 9213.2 ( ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9213-2
TERMS AND DEFINITIONS

Chapter: 3700

Section: 3701

The following terms are defined as they are used in this SAM chapter. Many of the terms are explained with examples and in more detail later in this chapter. Amortization Evenly spreading equipment acquisition costs over the period of useful life or the period of payment. Annuity A ser ...

https://www.dgs.ca.gov/Resources/SAM/TOC/3700/3701

Search DGS

761 - 780 of 1849 Results

CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH PRO RATA

RATE DETERMINED BY PERSONAL SERVICES AND/OR TOTAL COSTS

COORDINATION BETWEEN DEPARTMENTS

COST ALLOCATION PROCESS

TIME REPORTING

ALLOCATION OF COSTS - TIME REPORTING

FULL COST RECOVERY - POLICY

NON-FEDERAL RECOVERIES – COST RECOVERY

ALLOCATION OF COSTS – PLAN DOCUMENTATION

ALLOCATION OF COSTS - INDIRECT COST RATE DETERMINATION METHODOLOGY

FULL COST RECOVERY - ACCOUNTING FOR COSTS

FULL COST RECOVERY - COST ELEMENTS

FEDERAL COST RECOVERY - INTRODUCTION

NON-FEDERAL RECOVERIES - PROVISION REQUIRED

LEASE/PURCHASE ANALYSIS—EQUIPMENT

FEDERAL COST RECOVERY - INDIRECT COST RATE PROPOSAL AND COST ALLOCATION PLANS

GENERAL POLICY

RATE DETERMINED BY OTHER METHODS

ALLOCATION OF COSTS – PROCESS

TERMS AND DEFINITIONS