FULL COST RECOVERY - POLICY - 9210
(Revised: 01/2022)
(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/departments, regardless of funding sources, except where statutes prohibit full cost recovery.
The full cost of goods or services includes all direct costs attributable to the activity plus a fair share of indirect costs, including central service costs that can be reasonably attributed to the good or service provided. See SAM section 9211 for more information on the cost elements.
This chapter describes the methodology and required documentation for the recovery of costs through an Indirect Cost Rate Proposal and/or a Cost Allocation Plan.Revisions
No Revisions for this item.
Search Entire Manual
Print Entire SAM Manual
Please bear with us, generating the entire SAM for printing will take approximately two minutes.