COST ALLOCATION PLAN

{
  "id": "MLC-T-ENV-006776",
  "term": "COST ALLOCATION PLAN",
  "field": "Environment",
  "definition": "1. \"Central service cost allocation plan\" the documentation identifying, accumulating, and allocating or billing the allowable costs of services provided by a governmental unit on a centralized basis to its departments/agencies as described in Attachment C of OMB Circular A 87.\n\n2. \"Public assistance cost allocation plan\" the documentation identifying, accumulating, and distributing the allowable costs of services provided by a public assistance agency/department in support of all federal Financial assistance programs administered or supervised by that agency/department as described in Attachment D of OMB Circular A 87. A narrative description of the procedures that will be used in identifying, measuring and allocating all administrative costs to all of the programs administered or supervised by State public assistance agencies as described in Attachment D of OMB Circular A 87.\n\n3. \"Indirect cost rate proposal\" the documentation prepared by a governmental unit or component thereof to substantiate its request for the establishment of an indirect cost rate as described in Attachment E of OMB Circular A 87.",
  "abbreviation": "CAP",
  "subject": "Laws, regulations and executive orders",
  "references": [
    "Grants and Debarment Glossary"
  ],
  "url": "https://mlchart.com/terminology/environment/cost-allocation-plan/"
}