Section R. 247.4107 - Local public transportation cost allocation planRule 107.
(1) A recipient shall submit, to the department for its approval, a cost allocation plan for general and administrative overhead costs if both of the following conditions apply:(a) The local public transportation recipient receives funds for eligible operating expenses under the act.(b) One of the following conditions applies:(i) A recipient has joint costs with a unit or units of government or has employees who simultaneously work for other governmental agencies.(ii) A recipient has multiple funding sources that require separate accounting.(iii) A recipient provides services to outside agencies, including transit agencies.(2) Specialized services agencies, as described in the act, are exempt from the provisions of this rule.(3) A recipient shall submit the cost allocation plan in narrative form. The cost allocation plan shall describe the methodology used.(4) A recipient shall submit an amended plan to the department within 60 days after any change in conditions as described in subrule (1)(b) of this rule.(5) A recipient's independent certified public accountant shall note in the recipient's annual financial and compliance audit whether the actual cost allocation is in compliance with the cost allocation plan that was submitted to the department.Mich. Admin. Code R. 247.4107