records retention requirements contained in the Common Rule. <br />6. Appeals. If a dispute arises in the negotiation of a plan between the cognizant agency and the <br />governmental unit, the dispute shall be resolved in accordance with the appeals procedures of the <br />cognizant agency. <br />7. OMB assistance. To the extent that problems are encountered among the Federal agencies <br />and/or governmental units in connection with the negotiation and approval process, OMB will <br />lend assistance, as required, to resolve such problems in a timely manner. <br />ATTACHMENT D <br />Circular No. A-87 <br />PUBLIC ASSISTANCE COST ALLOCATION PLANS <br />TABLE OF CONTENTS <br />A. General <br />B. Definitions <br />1. State public assistance agency <br />2. State public assistance agency costs <br />C. Policy <br />D. Submission, Documentation, and Approval of Public Assistance Cost Allocation Plans <br />E. Review of Implementation of Approved Plans <br />F. Unallowable Costs <br />A. General. Federally-financed programs administered by State public assistance agencies are <br />funded predominately by the Department of Health and Human Services (HHS). In support of its <br />stewardship requirements, HHS has published requirements for the development, documentation, <br />submission, negotiation, and approval of public assistance cost allocation plans in Subpart E of <br />45 CFR Part 95. All administrative costs (direct and indirect) are normally charged to Federal <br />awards by implementing the public assistance cost allocation plan. This Attachment extends <br />these requirements to all Federal agencies whose programs are administered by a State public <br />assistance agency. Major federally-financed programs typically administered by State public <br />assistance agencies include: Temporary Assistance to Needy Families (TANF), Medicaid, Food <br />Stamps, Child Support Enforcement, Adoption Assistance and Foster Care, and Social Services <br />Block Grant. <br />B. Definitions. <br />47 <br /> <br />