Idaho State Statutes - Idaho Attorney Directory

(1) The division
of financial management shall develop an annual statewide indirect cost
allocation plan in accordance with circular A-87 of the federal office of
management and budget. The central service costs of the various central
service agencies shall be allocated annually to the recipient state agencies,
and such central service costs shall be included in an agency's indirect cost
plans for the purpose of determining an indirect cost rate with the cognizant
federal agency, and shall be included in an agency's federal grant
application.
(2) In conjunction with the respective state service agency, the division
of financial management shall prepare an estimate of costs for state budgeting
purposes for services provided by the attorney general, the state treasurer
and the state controller. The division of financial management shall notify
all state agencies of these cost estimates for the next fiscal year on or
before November 1. The division of financial management and the legislative
services office shall allow state agencies to modify their budget requests in
response to such estimates.
(3) The division of financial management shall assess each recipient
agency up to one hundred percent (100%) of the amounts allocated in the
statewide cost allocation plan. Amounts so assessed shall be separately
accounted for and can be expended only after legislative appropriation.

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