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1821 - 1840 of 1845 Results

ALLOCATION OF COSTS – INTRODUCTION

Chapter: 9200

Section: 9213

(Revised and renumbered from 9200) This section provides the definition, methodology, and required documentation for the allocation of agency/department costs to their program budgets. Allocation is the process of assigning and distributing a cost or group of costs to one or more cost objectives i ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9213
PURPOSE AND OBJECTIVE OF PROPERTY ACCOUNTING

Chapter: 8600

Section: 8600

Legal Authority Government Code sections 13300 and 13310 Definitions None. Policy Property accounting policies and procedures establish uniform accountability for the management, control, accounting, and recordkeeping of state property and provide guidance for its acquisition, maintenance, co ...

https://www.dgs.ca.gov/Resources/SAM/TOC/8600/8600
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
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
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 – INTRODUCTION

Chapter: 9200

Section: 9200

Renumbered to 9213.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9200
DIRECT COSTS

Chapter: 9200

Section: 9201

Section deleted. Redundant information also contained in section 9211.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9201
CENTRAL SERVICE COSTS RECOVERY – INTRODUCTION TO CENTRAL SERVICE COSTS

Chapter: 9200

Section: 9215

(Revised and renumbered from 8753) Central service costs are those amounts expended by central service agencies/departments and the Legislature for the overall administration of state government and for providing centralized services to state agencies/departments. These functions are necessary for s ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9215
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
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
CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH SWCAP

Chapter: 9200

Section: 9215.2

(Revised and renumbered from 8755) The Statewide Cost Allocation Plan (SWCAP), like Pro Rata, is a "fair share" distribution of central service costs. SWCAP includes only those central services costs which are allowable for federal reimbursement purposes. In the fall of each year, the Department of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9215-2
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
FEDERAL COST RECOVERY – INDIRECT COST RATE/COST ALLOCATION RECOVERIES

Chapter: 9200

Section: 9216.1

Pursuant to Government Code sections 13332.01 and 13332.02, agencies/departments that receive federal funds are required to recover the Statewide Cost Allocation Plan (SWCAP) costs from the federal government and to transfer the recoveries to the General Fund. In accordan ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9216-1
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
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
NON-FEDERAL RECOVERIES - INTERAGENCY SERVICES

Chapter: 9200

Section: 9217.1

(Revised and renumbered from 8758) Charges for interagency services will include the same cost elements that are included in charges for services to other than state agencies/departments (e.g. direct costs, indirect costs, and central service costs) as prescribed in SAM section 9213.

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9217-1
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
NON-FEDERAL RECOVERIES - COST ACCOUNTING

Chapter: 9200

Section: 9217.3

(Revised and renumbered from 8792) Agencies/departments will account for the cost of maintaining individual structures, wards, etc. instead of cost accounting by organizational units only after carefully determining that the benefits of doing so outweigh the cost. This can be accomplished by use of ...

https://www.dgs.ca.gov/Resources/SAM/TOC/9200/9217-3
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
PROCEDURES

Chapter: 8700

Section: 8777.2

This section has been moved to Chapter 2400 and renumbered to 2456.2

https://www.dgs.ca.gov/Resources/SAM/TOC/8700/8777-2

Search DGS

1821 - 1840 of 1845 Results

ALLOCATION OF COSTS – INTRODUCTION

PURPOSE AND OBJECTIVE OF PROPERTY ACCOUNTING

ALLOCATION OF COSTS - INDIRECT COST RATE DETERMINATION METHODOLOGY

ALLOCATION OF COSTS – PROCESS

ALLOCATION OF COSTS – PLAN DOCUMENTATION

ALLOCATION OF COSTS – INTRODUCTION

DIRECT COSTS

CENTRAL SERVICE COSTS RECOVERY – INTRODUCTION TO CENTRAL SERVICE COSTS

CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH PRO RATA

ALLOCATION OF COSTS - TIME REPORTING

CENTRAL SERVICE COSTS RECOVERY–RECOVERIES THROUGH SWCAP

FEDERAL COST RECOVERY - INTRODUCTION

FEDERAL COST RECOVERY – INDIRECT COST RATE/COST ALLOCATION RECOVERIES

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

NON-FEDERAL RECOVERIES – COST RECOVERY

NON-FEDERAL RECOVERIES - INTERAGENCY SERVICES

NON-FEDERAL RECOVERIES - PROVISION REQUIRED

NON-FEDERAL RECOVERIES - COST ACCOUNTING

FULL COST RECOVERY - COST ELEMENTS

PROCEDURES