SUBSECTION 4.3.3.1
GENERAL

4.3.3.1.1

Purpose and Scope

Effective Date:

March 1, 1999

This section establishes state policies and procedures governing cost allocation and indirect cost recoveries. The policies and procedures are built upon federal law and federal administrative regulation for federal funded situations and state law regarding interagency situations.

4.3.3.1.2

Authority

Effective Date:

March 1, 1999

This section is issued, as revised, pursuant to the authority granted to the Director of Financial Management to "... adopt and periodically update an accounting procedures manual" [RCW 43.88.160(1)].

4.3.3.1.3

Applicability

Effective Date:

March 1, 1999

4.3.3.1.3.a

This part is applicable and binding on all agencies of the state of Washington receiving, administering or expending federal assistance, unless otherwise exempted by federal or state law. The Budget and Accounting Act (RCW 43.88.020) defines the term "Agency" to mean "Every state office, officer, each institution, whether educational, correctional or other, and every department, division, board and commission, except as otherwise provided…"

4.3.3.1.3.b

Agencies may request a waiver from complying with specific requirements of this part. The request must be in writing and must be approved, in writing by the Director of OFM, before the waiver may take effect. Such waivers automatically expire at the end of the fiscal biennium for which they were granted and must be reapproved, in writing, to remain in force.