Sec. 106.810. - Nonfederal indirect cost allocation.

(a) The Director shall prepare a nonfederal indirect cost allocation plan for City operating agencies and activities which shall reflect all agencies and activities authorized to assess and recover indirect costs incurred and included the assessment and recovery methods of such indirect costs and shall file a copy of such nonfederal indirect cost allocation plan with the Council Secretary. (b) The Director of Finance and Administration is authorized to implement the nonfederal indirect cost allocation plan based upon direct services provided by City operating departments and activities to City using departments and activities. The Director shall allocate all indirect costs incurred in the performance of direct services and provide for methods of reimbursement of such operating departments and activities by using departments and activities. The using department or activity shall, upon the direction and approval of the Director, reimburse the operating department or activity for indirect costs incurred. Upon the failure of a using department or activity to provide reimbursement, the Director is authorized to transfer such reimbursable amounts from the using department or activity to the operating department or activity, subject to the approval of the Mayor. Each City using department and activity that shall employ the direct services of a City operating department or activity shall include either in its fiscal year budget or in appropriations during the fiscal year a specific line item containing the indirect costs attributable to direct services provided for specific program administration. (c) The nonfederal indirect cost allocation plan prepared by the Director shall be applicable only to City operating and using departments and activities and shall not be applicable to independent agencies. (Ord. 77-691-638, § 2; Ord. 83-591-400, § 1; Ord. 2016-140-E , § 16) Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization. Note— Former § 126.810.