What is a Central Service Cost Allocation Plan (CAP)?
A Central Service CAP is a means by which allowable costs of ‘central service departments’ are gathered, analyzed, and reported in an acceptable format which summarizes indirect costs applicable to ‘operating departments.’ These operating departments can then use the certified plan to claim federal reimbursement or to include the indirect costs as matching funds on grant applications.
Related Questions
- Must the indirect cost rate proposal or the central service cost allocation plan be prepared centrally for each state department performing under federal grant programs?
- If someone needs to adjust the cost plan because of the tier cap, what is the procedure to change to a service they do not currently have?
- What is a Central Service Cost Allocation Plan (CAP)?