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Finance

Metro's Local Cost Allocation Plan (LOCAP)

This is the Metro Nashville central services cost allocation plan.  Most governmental units provide certain services, such as motor pools, computer centers, purchasing, accounting, etc., to operating agencies on a centralized basis.  Since federally - supported awards are performed within the individual operating agencies, there needs to be a process whereby these central service costs can be identified and assigned to benefited activities on a reasonable and consistent basis.  The central service cost allocation plan provides that process.  All costs and other data used to distribute the costs included in the plan should be supported by formal accounting and other records that will support the propriety of the costs assigned to Federal awards.