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e-CFR data is current as of September 24, 2020


2 CFR--PART 200

View Printed Federal Register page 85 FR 49581 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49581

Effective Dates: Nov. 12, 2020

122. Amend appendix V to part 200 by revising:

a. Section A, paragraph 2;

b. Section B, paragraph 4;

c. Section C

d. Section E, paragraph 3.b.(1); and

e. Section G, paragraph 5.

The revisions read as follows:

Appendix V to Part 200—State/Local Governmentwide Central Service Cost Allocation Plans

A. General

*   *   *   *   *

2. Guidelines and illustrations of central service cost allocation plans are provided in a brochure published by the Department of Health and Human Services entitled “A Guide for State, Local and Indian Tribal Governments: Cost Principles and Procedures for Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government.” A copy of this brochure may be obtained from the HHS Cost Allocation Services or at their website.

B. Definitions

*   *   *   *   *

4. Cognizant agency for indirect costs is defined in §200.1. The determination of cognizant agency for indirect costs for states and local governments is described in section F.1.

*   *   *   *   *

C. Scope of the Central Service Cost Allocation Plans

The central service cost allocation plan will include all central service costs that will be claimed (either as a billed or an allocated cost) under Federal awards and will be documented as described in section E. omitted from the plan will not be reimbursed.

E. Documentation Requirements for Submitted Plans

*   *   *   *   *

3. Billed Services

*   *   *   *   *

b. *  *  *

(1) For each internal service fund or similar activity with an operating budget of $5 million or more, the plan must include: A brief description of each service; a balance sheet for each fund based on individual accounts contained in the governmental unit's accounting system; a revenue/expenses statement, with revenues broken out by source, e.g., regular billings, interest earned, etc.; a listing of all non-operating transfers (as defined by GAAP) into and out of the fund; a description of the procedures (methodology) used to charge the costs of each service to users, including how billing rates are determined; a schedule of current rates; and, a schedule comparing total revenues (including imputed revenues) generated by the service to the allowable costs of the service, as determined under this part, with an explanation of how variances will be handled.

*   *   *   *   *

G. Other Polices

*   *   *   *   *

5. Records Retention

All central service cost allocation plans and related documentation used as a basis for claiming costs under Federal awards must be retained for audit in accordance with the records retention requirements contained in subpart D of this part.

*   *   *   *   *

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