Specifications include, but are not limited to: a.The contractor shall prepare a cost allocation plan, based on actual costs incurred in the specified fiscal year in accordance with the provisions of OMB Circular A-87 “Cost Principles for State and Local Governments” as currently amended to determine the amount of indirect overhead costs associated with each KDHE division. b.The contractor shall compute departmental indirect cost rates based upon the completed OMB A-87 cost allocation plan in accordance with OMB A-87 guidelines. c.The contractor shall prepare a cost allocation plan, based on actual cost incurred in the specified fiscal year in accordance with the U.S. Office of Education Restricted Rate guidelines as specified in Title 34 of the Code of Federal Regulations, Chapter 76, Paragraphs 560-569 (34 CFR 76.560.569).