[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR98.55] [Page 552] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES PART 98--CHILD CARE AND DEVELOPMENT FUND--Table of Contents Subpart F--Use of Child Care and Development Funds Sec. 98.55 Cost allocation. (a) The Lead Agency and subgrantees shall keep on file cost allocation plans or indirect cost agreements, as appropriate, that have been amended to include costs allocated to the CCDF. (b) Subgrantees that do not already have a negotiated indirect rate with the Federal government should prepare and keep on file cost allocation plans or indirect cost agreements, as appropriate. (c) Approval of the cost allocation plans or indirect cost agreements is not specifically required by these regulations, but these plans and agreements are subject to review.