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Cost Allocation Policy

Authority:

• General Statutes 143B-426.39
• U.S. Office of Management and Budget (OMB) Circular A-87

Effective Date:
7/1/95

Policy:
The State of North Carolina maximizes the recovery of direct and indirect costs for administering and implementing federal grants. All State agencies use a statewide indirect cost plan (SWCAP) and a state information processing services indirect cost plan (SIPS-CAP) to recover the State's central service costs as allowable per the U.S. OMB Circular A-87.

OSC is responsible for preparing, gaining approval from the federal government, and distributing the central service cost plans. Each agency is responsible for integrating these central service costs into their cost plans in order that they recover the optimum allowable indirect costs from their federal grants. OSC is the coordinating State agency for issues concerning statewide indirect costs, but individual agency cost plans are the responsibility of the agency.