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Finance Department
Finance Department


The annual Indirect Cost (IDC) Allocation Plan documents costs associated with City services, and the most equitable basis available for distribution of indirect costs to operating departments in the current fiscal year.

The IDC Allocation Plan, the basis of distribution of indirect costs, is presented in whole and in sections for your use. 
Each of these is a pdf file:


Contact Information

If you have questions about this material, please contact Alyssa Loo at (510) 981-7335.

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Finance Department, 1947 Center Street, Berkeley, CA 94704
Questions or comments? Email: Phone: (510) 981-7200
(510) 981-CITY/2489 or 311 from any landline in Berkeley
TTY: (510) 981-6903