This module covers the terms and requirements of the Uniform Guidance in relation to the allocation of costs to federal grants, and developing and using a Cost Allocation Plan (CAP). It distinguishes between the different types of costs and how each is allocated.
It explains the elements of a CAP and provides sample language. It also provides guidance to distinguish when a CAP or an Indirect Cost Rate is needed, but does not go into detail on indirect cost rates since that is the subject of a separate module.