Cost
Principles and Procedures for
Developing Cost Allocation Plans and
Indirect Cost Rates for Agreements
with the Federal Government
Implementation
Guide for
Office of Management and Budget
Circular A-87
- ASMB-C10 PDF File (Entire Document)
- Front and Inside Covers
- Transmittal letter from Terrence Tychan
- Preface
- Table of Contents
- Part 1: Basic Information
- Part 2: Attachment A -- General Principles for Determining Allowable Costs
- Part 3: Attachment B -- Selected Items of Cost
- Part
4: Attachment C -- Requirements for Cost Allocation Plans
- Illustration 4-6: Summary of Actual and Imputed Revenues by Fund
- Illustration 4-7: Reconciliation of Retained Earnings
- Part 5: Attachment D -- Public Assistance Cost Allocation Plans
- Part 6: Attachment E -- State and Local Indirect Cost Rates Proposals
- Reference
- Appendix 1, Appendix 2 and Appendix 3
- State and Local Indirect Cost Rate Agreement
- Index