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4/13/76 AC 150/5100-10A <br />Chap 6 <br />Par 63 <br />a. Definitions. <br />(1) Cost allocation plan refers to a document that identifies, <br />accumulates, and distributes allowable indirect costs under <br />grants and contracts and identifies the allocation methods <br />used for such distribution. <br />(2) Grantee agency means any'department or agency of a state or <br />local government. <br />(3) Consolidated statewide cost allocation plan covers the <br />distribution of the cost of central state support services <br />provided to state grantee agencies. <br />(4) Indirect cost rate proposal covers the distribution of the <br />indirect .costs within an individual grantee or contractor <br />agency, including the costs of services allocated to it under <br />the consolidated statewide cost allocation plan, to all work <br />performed by that agency. <br />(5) Consolidated local government -wide cost allocation plan covers <br />the distribution of the cost of central support services <br />provided to local government agencies. <br />(6) Indirect cost proposal covers the distribution of the indirect <br />costs within an individual grantee agency, including the costs <br />of services allocated to it under the consolidated local <br />government -wide cost allocation plan, to all work performed <br />by that agency. <br />b. Preparation of Cost Allocation Plans. <br />(1) State Agencies. Cost allocation plans and indirect cost rates <br />should be prepared in accordance with the instructions <br />contained in Department of Health, Education, and Welfare <br />(HEW) publicationhOASC-6, entitled, "A Guide for State Govern- <br />ment Agencies - Establishing Cost Allocation Plans and Indirect <br />Cost Rates for Grants and Contracts with the Department of <br />Health, Education, and Welfare." <br />(2) Local Governments. Consolidated local government -wide cost <br />allocation plans and indirect cost proposals should be prepared <br />in accordance with instructions contained in HEW publication <br />OASC-8, entitled, "A Guide for Local Government Agencies - <br />Establishing Cost Allocation Plans and Indirect Cost Proposals <br />for Grants and Contracts with the Federal Government. <br />Page 27 <br />