Specifications include, but are not limited to: Develop and prepare a detailed indirect cost allocation plan for the County of Roanoke in accordance with the Office of Management and Budget (OMB) Circular A-87. This plan will contain a determination of the allowable costs of providing each supporting service such as purchasing, legal counsel, finance, etc. Review data collection work sheets, allocation bases, indirect cost pools, and methods of distributing costs for appropriateness and also identify alternative methodologies which may favorably impact indirect cost recoveries. Conduct interviews of appropriate County of Roanoke personnel to ensure an appropriate understanding of provisions of services allocated within such cost allocation plan. Present, negotiate and secure approval of the plan with the Assistant Director of Finance, or their designee, and applicable state or federal agencies.