2011-2012 County-Wide Cost Allocation Plan

COUNTY OF SAN BERNARDINO
2011-2012
COUNTYWIDE COST ALLOCATION PLAN
AUTHORITY SUMMARY
This document has been prepared under the authority and guidelines of the
Office of Management and Budget Circular (OMB) A-87, “Cost Principles for
State, Local, and Indian Tribal Governments.” The OMB circular establishes
principles and standards to provide a uniform approach for determining costs for
Federal awards. The principles are designed to provide that Federal awards
bear their fair share of cost recognized under these principles except where
restricted or prohibited by law. The total cost for Federal awards is comprised of
the allowable direct cost of the program, plus its allocable portion of allowable
indirect costs, less applicable credits. Basic guidelines, as well as selected cost
items, are detailed within the circular to identify factors to be applied in
establishing the allowable and unallowable costs. While the cost allocation plan
is prepared for federal funding purposes, San Bernardino County has chosen to
use the same cost methodology for other cost purposes where appropriate.
The County of San Bernardino is required to submit a cost allocation plan
annually. The plan is subject to review and approval by the California State
Controller acting for the cognizant Federal agency, the Department of Health and
Human Services (HSS). When the State Controller deems it to be appropriate, a
field review is performed to verify that the data incorporated in the county cost
plan is adequately supported. A field review was completed for the plan used
during County fiscal year 2010.
1-03