It is the City's goal to have a well-documented and defensible cost allocation plan that conforms to all State of California and Federal guidelines, including the State Controller's Office Guidelines for Cost Claiming and the OMB Circular A-87. The cost allocation plan will incorporate appropriate general and administrative cost allocations into the budget and identify overhead rates that can be used in the calculation of billable hourly rates for grants, fees, federal reimbursements and other billings.