[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR95.505] [Page 473-474] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES PART 95_GENERAL ADMINISTRATION_GRANT PROGRAMS (PUBLIC ASSISTANCE, MEDICAL ASSISTANCE AND STATE CHILDREN'S HEALTH Subpart E_Cost Allocation Plans Sec. 95.505 Definitions. As used in this subpart: State agency costs include all costs incurred by or allocable to the State agency except expenditures for financial assistance, medical vendor payments, and payments for services and goods provided directly to program recipients such as day care services, family planning services or household items as provided for under the approved State program plan. Cost allocation plan means a narrative description of the procedures that the State agency will use in identifying, measuring, and allocating all State agency costs incurred in support of all programs administered or supervised by the State agency. FFP or Federal financial participation means the Federal Government's share of expenditures made by a State agency under any of the programs cited in Sec. 95.503. Operating Divisions means the Department of Health and Human Services (HHS) organizational components responsible for administering public assistance programs. These components are the Social Security Administration, Office of Human Development Services, Office of Child Support Enforcement,Centers for Medicare & Medicaid Services, and Office of Refugee Resettlement. Public assistance programs means the programs cited in Sec. 95.503. State means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Northern Mariana Islands, and Guam. State agency means the State agency administering or supervising the administration of the State plan for any program cited in Sec. 95.503. A State agency may be an organizational part of a larger State department that also contains other components and agencies. Where that occurs, the expression State agency refers to the specific component or agency within the State department that is directly responsible for the administration of, or supervising the administration of, one or more programs identified in Sec. 95.503. [[Page 474]] State Plan means a comprehensive written commitment by the State agency to administer or supervise the administration of any of the public assistance programs cited in Sec. 95.503 in accordance with all Federal requirements.