---
kind: "section"
citation: "45 C.F.R. § 304.15"
title: "45"
number: "304.15"
heading: "Cost allocation."
url: "https://uscodex.org/cfr/45/304.15"
---

# §304.15. Cost allocation.


A State agency in support of its claims under title IV-D of the Social Security Act must have an approved cost allocation plan on file with the Department in accordance with the requirements contained in [Subpart E](/cfr/45/subpartE.md) of [45 CFR part 95](/cfr/45/part95.md). [Subpart E](/cfr/45/subpartE.md) also sets forth the effect on FFP if the requirements contained in that subpart are not met.


## Notes

### Amendments

[47 FR 17509, Apr. 23, 1982]

### Authority

Authority: 42 U.S.C. 651 through 655, 657, 1302, 1396a(a)(25), 1396b(d)(2), 1396b(o), 1396b(p), and 1396(k).

### Source

Source: 40 FR 27166, June 26, 1975, unless otherwise noted.

### Amendments

[47 FR 17509, Apr. 23, 1982]