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H.Required Certifications. Each cost allocation plan or indirect cost rate proposal required by <br />Attachments C and E must comply with the following: <br />1. No proposal to establish a cost allocation plan or an indirect cost rate, whether submitted to a <br />Federal cognizant agency or maintained on file by the governmental unit, shall be acceptable <br />unless such costs have been certified by the governmental unit using the Certificate of Cost <br />Allocation Plan or Certificate of Indirect Costs as set forth in Attachments C and E. The <br />certificate must be signed on behalf of the governmental unit by an individual at a level no lower <br />than chief financial officer of the governmental unit that submits the proposal or component <br />covered by the proposal. <br />2. No cost allocation plan or indirect cost rate shall be approved by the Federal Government <br />unless the plan or rate proposal has been certified. Where it is necessary to establish a cost <br />allocation plan or an indirect cost rate and the governmental unit has not submitted a certified <br />proposal for establishing such a plan or rate in accordance with the requirements, the Federal <br />Government may either disallow all indirect costs or unilaterally establish such a plan or rate. <br />Such a plan or rate may be based upon audited historical data or such other data that have been <br />furnished to the cognizant Federal agency and for which it can be demonstrated that all <br />unallowable costs have been excluded. When a cost allocation plan or indirect cost rate is <br />unilaterally established by the Federal Government because of failure of the governmental unit <br />to submit a certified proposal, the plan or rate established will be set to ensure that potentially <br />unallowable costs will not be reimbursed. <br />12 <br /> <br />