Learn about Cost Allocation Plans

It may not be in an Agency's best interests to create an A-87 Cost Plan. If an Agency is merely shifting grant money from operational costs to administrative costs, that may not further the Agency's larger goals. Therefore the Agency should balance any potential financial benefit with the larger record-keeping requirements of the OMB Circulars. Please contact us with any concerns or questions about whether an A-87 plan would be useful to your Agency.