Section 4752 Of Chapter 6. Local Expenses From California Penal Code >> Title 5. >> Part 3. >> Chapter 6.

. As used in this chapter, reasonable and necessary costs shall be based upon all operating costs, including the cost of elected officials, except superior court judges, while serving in line functions and including all administrative costs associated with providing the necessary services and securing reimbursement therefor. Administrative costs include a proportional allowance for overhead determined in accordance with current accounting practices.