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1. "State public assistance agency" means a State agency administering or supervising the <br />administration of one or more public assistance programs operated by the State as identified in <br />Subpart E of 45 CFR Part 95. For the purpose of this Attachment, these programs include all <br />programs administered by the State public assistance agency. <br />2. "State public assistance agency costs" means all costs incurred by, or allocable to, the State <br />public assistance agency, except expenditures for financial assistance, medical vendor <br />payments, food stamps, and payments for services and goods provided directly to program <br />recipients. <br />C. Policy. State public assistance agencies will develop, document and implement, and the <br />Federal Government will review, negotiate, and approve, public assistance cost allocation plans <br />in accordance with Subpart E of 45 CFR Part 95. The plan will include all programs <br />administered by the State public assistance agency. Where a letter of approval or disapproval is <br />transmitted to a State public assistance agency in accordance with Subpart E, the letter will apply <br />to all Federal agencies and programs. The remaining sections of this Attachment (except for the <br />requirement for certification) summarize the provisions of Subpart E of 45 CFR Part 95. <br />D. Submission, Documentation, and Approval of Public Assistance Cost Allocation Plans. <br />1. State public assistance agencies are required to promptly submit amendments to the cost <br />allocation plan to HHS for review and approval. <br />2. Under the coordination process outlined in subsection E, affected Federal agencies will review <br />all new plans and plan amendments and provide comments, as appropriate, to HHS. The <br />effective date of the plan or plan amendment will be the first day of the quarter following the <br />submission of the plan or amendment, unless another date is specifically approved by HHS. <br />HHS, as the cognizant agency acting on behalf of all affected Federal agencies, will, as <br />necessary, conduct negotiations with the State public assistance agency and will inform the State <br />agency of the action taken on the plan or plan amendment. <br />E. Review of Implementation of Approved Plans. <br />1. Since public assistance cost allocation plans are of a narrative nature, the review during the <br />plan approval process consists of evaluating the appropriateness of the proposed groupings of <br />costs (cost centers) and the related allocation bases. As such, the Federal Government needs <br />some assurance that the cost allocation plan has been implemented as approved. This is <br />accomplished by reviews by the funding agencies, single audits, or audits conducted by the <br />cognizant audit agency. <br />2. Where inappropriate charges affecting more than one funding agency are identified, the <br />cognizant HHS cost negotiation office will be advised and will take the lead in resolving the <br />issue(s) as provided for in Subpart E of 45 CFR Part 95. <br />3. If a dispute arises in the negotiation of a plan or from a disallowance involving two or more <br />48 <br /> <br />