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funding agencies, the dispute shall be resolved in accordance with the appeals procedures set out <br />in 45 CFR Part 75. Disputes involving only one funding agency will be resolved in accordance <br />with the funding agency's appeal process. <br />4. To the extent that problems are encountered among the Federal agencies and/or governmental <br />units in connection with the negotiation and approval process, the Office of Management and <br />Budget will lend assistance, as required, to resolve such problems in a timely manner. <br />F. Unallowable Costs. Claims developed under approved cost allocation plans will be based on <br />allowable costs as identified in this Circular. Where unallowable costs have been claimed and <br />reimbursed, they will be refunded to the program that reimbursed the unallowable cost using one <br />of the following methods: (a) a cash refund, (b) offset to a subsequent claim, or (c) credits to the <br />amounts charged to individual awards. <br />ATTACHMENT E <br />Circular No. A-87 <br />STATE AND LOCAL INDIRECT COST RATE PROPOSALS <br />TABLE OF CONTENTS <br />A. General <br />B. Definitions <br />1. Indirect cost rate proposal <br />2. Indirect cost rate <br />3. Indirect cost pool <br />4. Base <br />5. Predetermined rate <br />6. Fixed rate <br />7. Provisional rate <br />8. Final rate <br />9. Base period <br />C. Allocation of Indirect Costs and Determination of Indirect Cost Rates <br />1. General <br />49 <br /> <br />