Countywide Cost Allocation Plans
County Cost Plan Approvals
General Information
- Analyst Assignments
- Annual Deadlines
- Background of County Cost Plan Unit
- Cost Avoidance Savings Generated from Cost Plan Desk and Field Review
- 2 CFR Part 200 (effective 12/26/14)
- SCO Handbook for Cost Plan Procedures for California Counties *Updated 03.01.2024
- SCO Cost Plan Training Video
- SCO Cost Plan Training Video Slides
Policy Statements
- General Costs of Government
- Pension Obligation Bonds
- POB Documentation Sample
- Office Landscaping / Modular Furniture
- Capital Expenditure Method
- Loans from Internal Service Funds
- Interest on Land
- Settlement with 1937 Act Counties
- El Paso Gas Settlement — All County Letter
- Maintenance vs. Capital Improvement
Frequently Asked Questions
- Pension Obligation Bonds (POB) Allocation of Debt Service
- Other Post Employment Benefits (OPEB) — Allowable Costs
Forms
- Exhibit 1303 — Supplemental Checklist *Updated 01.04.2022
- Exhibit 1304 — Pension Obligation Bond Certification *Updated 07.27.2022
- Exhibit 1305 — Administrative Expense Claims Certification
- Exhibit 1401 — Certificate of Cost Allocation Plan
- Exhibit 4401 — Self Insurance Data Sheet
- Certification of Actuarial Assumptions on Excess Reserves of Pension Trust Funds
- Rental Rate Schedule — Please contact the County Cost Plans Unit at LGPSDCountyCostPlans@sco.ca.gov for a copy of this schedule.