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4/13/76 AC 150/5100-10A Appendix 4 • • to the extent feasible, should be presented in a single document. The allocation plan should contain, but not necessarily be limited to, the following: a. The nature and extent of services pro- vided and their relevance to the Federally sponsored programs. b. The items of expense to be included. c. The methods to be used in distributing cost. 3. Instructions for preparation of cost allo- cation plane. The Department of Health, Education, and Welfare, in consultation with the other Federal agencies concerned, will be responsible for developing and issuing the in- structions for use by State and local govern- ment grantees in preparation of cost allocation plans. This responsibility applies to both central support services at the State and local government level as well as indirect cost pro- posals of individual grantee departments. 4. Negotiation and approval of indirect cost proposals for States. a. The Department of Health, Education, and Welfare, in collaboration with the other Federal agencies concerned, will be respon- sible for negotiation, approval and audit of cost allocation plans, which will be submitted to it by the States. These plans will cover central support service costs of the State. b. At the grantee department level in a State, a single Federal agency will have re- sponsibility similar to that set forth in a. above for the negotiation, approval and audit of the indirect cost proposal. Cogni- zant Federal agencies have been designated for this purpose. Changes which may be required from time to time in agency assign- ments will be arranged by the Department of Health, Education. and Welfare in col- laboration with the other interested agencies, and submitted to the Office of Management and Budget for final approval. A current list of agency assignments will be main- tained by the Department of Health, Edu- cation, and Welfare. c. Questions concerning the cost allocation plans approved under a. and b. above should be directed to the agency responsible for such approvals. 5. Negotiation and approval of indirect cost proposals for local governments. a. Cost allocation plans will be retained at the local government level for audit by a designated Federal agency except in those cases where that agency requests that cost allocation plans be submitted to it for nego- tiation and approval. b. A list of cognizant Federal agencies assigned responsibility for negotiation, ap- proval and audit of central support service cost allocation plans at the local government level is being developed. Changes which may be required from time to time in agency assignments will be arranged by the Depart- ment of Health, Education, and Welfare in collaboration with the other interested agen- cies, and submitted to Office of Management and Budget for final approval. A current list of agency assignments will be main- tained by the Department of Health, Edu- cation, and Welfare. c. At the grantee department level of local governments, the Federal agency with the predominant interest in the work of the grantee department will be responsible for necessary negotiation, approval and audit of the indirect cost proposal. 6. Resolution of problems. To the extent that problems are encountered among the Federal agencies in connection with 4. and 5. above, the Office of Management and Budget will lend assistance as required. PART II —STANDARDS FOR SELECTED ITEMS OF COST. A. Purpose and applicability. 1. Objective. This part of Appendix J provides standards for determining the allow - ability of selected items of cost. 2. Application. These standards will apply irrespective of whether a particular item of cost is treated as direct or indirect cost. Failure to mention a particular item of cost in the standards is not intended to imply that it is either allowable or unallowable, rather Page 5