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2025 Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 8A - DEPARTMENT OF ADMINISTRATIVE SERVICES
Section 8A.505 - Cost allocation system — appropriation.

Universal Citation:
IA Code § 8A.505 (2025)
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8A.505 Cost allocation system — appropriation.

The department shall develop and administer an indirect cost allocation system for state agencies. The system shall be based upon standard cost accounting methodologies and shall be used to allocate both direct and indirect costs of state agencies or state agency functions in providing centralized services to other state agencies. A cost that is allocated to a state agency pursuant to this system shall be billed to the state agency and the cost is payable to the general fund of the state. The source of payment for the billed cost shall be any revenue source except for the general fund of the state. If a state agency is authorized by law to bill and recover direct expenses, the state agency shall recover indirect costs in the same manner.

2003 Acts, ch 145, §87;

2003 Acts, 1st Ex, ch 2, §34, 209

; 2006 Acts, ch 1172, §1; 2008 Acts, ch 1183, §1, 2; 2009 Acts, ch 181, §38

Referred to in §8A.502

Office of grants enterprise management, see §8.9

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