If the plan is approved, Rent Program staff will determine the allowable pass through based on a formula set forth in the Capital Improvement Policy. Residential land in unincorporated Alameda County is generally already built out, so the sites inventory includes nonvacant sites.The Accounting Procedures Manual (APM) is designed to provide California's network of fairs guidance on state-mandated accounting policies and procedures. Bond issuance costs are expensed as incurred in the statement of activities. Completely fill in the oval to the right of your Candidate choice.