California Department of General Services

Subject	Section
RECORD OF CREDIT CARDS	8711.1
CONTINGENT REFUNDS UNDER AGREEMENTS FOR INSTALLATION OF UTILITYSERVICE LINES	8750
FULL COST RECOVERY POLICY	8752
COST ELEMENTS INCLUDED	8752.1
CENTRAL SERVICE COSTS	8753
GENERAL ADMINISTRATIVE COSTS (PRO RATA)	8754
STATEWIDE COST ALLOCATION PLAN (SWCAP)	8755
DEPARTMENTAL PROCESS	8755.1
INDIRECT COST RATE RECOVERIES	8755.2
FEDERAL INDIRECT COST RATE PROPOSAL (ICRP) AND/OR COST ALLOCATION PLANS	8756.1
NON-FEDERAL INDIRECT COST RECOVERIES	8756.2
ACCOUNTING FOR DIRECT AND INDIRECT COSTS	8757
CHARGES FOR INTERAGENCY SERVICES	8758
AGREEMENT PROVISION REQUIRED	8758.1
BLOCK GRANT FISCAL REPORTING REQUIREMENTS	8760
RETURNABLE CONTAINERS	8765
ACCOUNTING FOR INVESTMENT SECURITIES	8770
GENERAL	8777.1
PROCEDURES	8777.2
ACCOUNTING FOR PUBLICATIONS	8785
MAINTENANCE OF STRUCTURES COST ACCOUNTING	8792
CHANGE IN METHOD OF ACCRUAL	8793
ACCOUNTING FOR WITHHELD PAYMENTS	8795

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