{"id":7701,"date":"2020-03-31T09:23:54","date_gmt":"2020-03-31T16:23:54","guid":{"rendered":"http:\/\/cdcr.test\/dom\/chapter-2-fiscal-management\/article-5-reimbursements\/21050-4-2-full-cost-recovery\/"},"modified":"2020-03-31T09:23:54","modified_gmt":"2020-03-31T16:23:54","slug":"21050-4-2-full-cost-recovery","status":"publish","type":"dom","link":"https:\/\/www.cdcr.ca.gov\/operations-manual\/dom\/chapter-2-fiscal-management\/article-5-reimbursements\/21050-4-2-full-cost-recovery\/","title":{"rendered":"21050.4.2 Full Cost Recovery"},"content":{"rendered":"\t<ul class=\"cdcr-dom-group-block\">\n\t\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>It is State policy that departments recover full costs whenever goods or services are provided for others. These costs of goods or services include all costs attributable directly to the activity plus a fair share of indirect costs which can be ascribed reasonably to the goods or services provided. Refer to SAM \u00a7\u00a7 8752, 8752.1 and 8753.<\/p>\n\t\t\t\t\t<ul class=\"cdcr-dom-group-block\">\n\t\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Direct costs are those which can be identified specifically with a particular program, e.g., salaries and wages of assigned staff to a reimbursable activity.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Indirect costs are support costs which usually benefit more than one program or organizational unit. They are accumulated and allocated periodically to the cost objective or organizational units which benefit from the support activity\/function.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Central service costs are costs incurred by central service departments for the benefit of all State departments. This is a pro-rata share of statewide central services costs as determined by the Fiscal Systems and Consulting Unit of the State DOF through the Statewide Cost Allocation Plan (SWCAP).<\/p>\n\t\t\t\t\t<\/li>\n\t\t<\/ul>\n\t\t<\/li>\n\t\t<\/ul>\n\t","protected":false},"parent":7695,"template":"","class_list":["post-7701","dom","type-dom","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>21050.4.2 Full Cost Recovery - Department Operations Manual (DOM)<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"21050.4.2 Full Cost Recovery - Department Operations Manual (DOM)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cdcr.ca.gov\/operations-manual\/dom\/chapter-2-fiscal-management\/article-5-reimbursements\/21050-4-2-full-cost-recovery\/\" \/>\n<meta property=\"og:site_name\" content=\"Department Operations Manual (DOM)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-5-reimbursements\\\/21050-4-2-full-cost-recovery\\\/\",\"url\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-5-reimbursements\\\/21050-4-2-full-cost-recovery\\\/\",\"name\":\"21050.4.2 Full Cost Recovery - Department Operations Manual (DOM)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/#website\"},\"datePublished\":\"2020-03-31T16:23:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-5-reimbursements\\\/21050-4-2-full-cost-recovery\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-5-reimbursements\\\/21050-4-2-full-cost-recovery\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-5-reimbursements\\\/21050-4-2-full-cost-recovery\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DOM\",\"item\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Chapter 2 &#8211; 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