Specifications include, but are not limited to: a. Develop and prepare a detailed cost allocation plan for the County of Waushara in accordance with the United States Government Office of Management and Budget Circular A-87 (and any current circular pertaining hereto) and in accordance with all applicable local state and federal law, regulations and guidelines. b. Prepare the plan based on Waushara County’s actual year-end fiscal financial data and include only allowable costs within each central service. c. Review the County’s data collection worksheets, allocation bases, indirect cost pools and methods of distributing costs for appropriateness and also to identify alternative methodologies which may favorably impact indirect cost recoveries. d. Prepare the plan in a manner which consistently treats a type of cost as direct and indirect and in no case treat costs charged as direct costs of federally supported programs as indirect costs of the plan. e. Present, negotiate and secure approval of the plan with representatives of various State or Federal agencies, audit firms, and others as requested. f. Be prepared to represent and/or defend the plan to the Budget and Grants Appeals Board and the Federal Office of Management if requested. g. Provide instructions to County personnel to ensure the preparation of the plan and to enable the County to annually update the indirect cost rate proposals in the most efficient manner. h. Assist in preparing initial claims to the State for recovery of funds due the County. Firm will also monitor the progress of claims through the State to insure the County receives recoveries due it. i. Provide free access to all data used by the agency in creating the plan. j. Provide all services at the not-to-exceed cost quoted in the bid. The Firm will not request additional fees from the County regardless of its actual time and reimbursable expenses on the engagement.