Idaho § 67-3531 - Annual statewide indirect cost allocation plan

Full text of Idaho Idaho Statutes § 67-3531 — Annual statewide indirect cost allocation plan, with citation guidance and answers to common questions.

§ 67-3531. Annual statewide indirect cost allocation plan

(1) The division of financial management shall develop an annual statewide indirect cost allocation plan in accordance with 2 CFR 225 et seq. 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, the office of administrative hearings, 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.

[67-3531, added 1982, ch. 222, sec. 1, p. 597; am. 1995, ch. 153, sec. 18, p. 630; am. 2001, ch. 61, sec. 8, p. 118; am. 2015, ch. 244, sec. 54, p. 1036; am. 2025, ch. 210, sec. 1, p. 968.]

Source: official Idaho text · Last verified 2026-08-27

Frequently Asked Questions About Idaho § 67-3531

What does Idaho Statutes § 67-3531 cover?

Section 67-3531 ("Annual statewide indirect cost allocation plan") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Idaho § 67-3531?

A common citation format is "Idaho Statutes § 67-3531" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Idaho law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.

How does Idaho § 67-3531 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.