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1. Billed central services <br />2. Allocated central services <br />3. Agency or operating agency <br />C. Scope of the Central Service Cost Allocation Plans <br />D. Submission Requirements <br />E. Documentation Requirements for Submitted Plans <br />1. General <br />2. Allocated central services <br />3. Billed services <br />a. General <br />b. Internal service funds <br />c. Self-insurance funds <br />d. Fringe benefits <br />4. Required certification <br />F. Negotiation and Approval of Central Service Plans <br />G. Other Policies <br />1. Billed central service activities <br />2. Working capital reserves <br />3. Carry-forward adjustments of allocated central service costs <br />4. Adjustments of billed central services <br />5. Records retention <br />6. Appeals <br />7. OMB assistance <br />A. General. <br />41 <br /> <br />