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State Controllerís Handbook

Part IV of the Handbook for Cost Plan Procedures for California Counties (PDF - 517kb)* includes the Guidelines for Grant Reimbursement of Self Insurance Program Costs with which the County complies in its cost allocation methodology.

The State Controller's Office has developed this handbook to assist California counties in the understanding and application of the cost principles established by the federal Office of Management and Budget Rules and Regulations 2-CFR-Part 225 (referenced throughout this handbook under the former title of OMB A-87) for state, local, and federally-recognized Indian tribal governments. This handbook contains the latest policies and procedures for the preparation and application of countywide cost allocation plans. It is intended to be used in conjunction with OMB A-87 and Assistant Secretary Management and Budget Cost Principles and Agreements with the Federal Government (ASMB C-10), issued by the Department of Health and Human Services.

Federal costing principles are intended to apply to the fifty states and to thousands of local governmental jurisdictions across the country. Consequently, the cost principles promulgated by OMB A-87 are designed to be generally applicable to all government units that receive grants and/or cost reimbursements or have contracts with the federal government.

* Portable Document Format (PDF) file requires the free Adobe Reader.

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