Appendix F to Part 1200 - Planning and Administration (P&A) Costs
23:1.0.2.13.1.9.1.1.38 : Appendix F
Appendix F to Part 1200 - Planning and Administration (P&A)
Costs
(a) Policy. Federal participation in P&A activities shall
not exceed 50 percent of the total cost of such activities, or the
applicable sliding scale rate in accordance with 23 U.S.C. 120. The
Federal contribution for P&A activities shall not exceed 13
percent of the total funds the State receives under 23 U.S.C. 402.
In accordance with 23 U.S.C. 120(i), the Federal share payable for
projects in the U.S. Virgin Islands, Guam, American Samoa and the
Commonwealth of the Northern Mariana Islands shall be 100 percent.
The Indian country, as defined by 23 U.S.C. 402(h), is exempt from
these provisions. NHTSA funds shall be used only to finance P&A
activities attributable to NHTSA programs.
(b) Terms.
Direct costs are those costs identified specifically with
a particular planning and administration activity or project. The
salary of an accountant on the State Highway Safety Agency staff is
an example of a direct cost attributable to P&A. The salary of
a DWI (Driving While Intoxicated) enforcement officer is an example
of direct cost attributable to a project.
Indirect costs are those costs (1) incurred for a common
or joint purpose benefiting more than one cost objective within a
governmental unit and (2) not readily assignable to the project
specifically benefited. For example, centralized support services
such as personnel, procurement, and budgeting would be indirect
costs.
Planning and administration (P&A) costs are those
direct and indirect costs that are attributable to the management
of the Highway Safety Agency. Such costs could include salaries,
related personnel benefits, travel expenses, and rental costs
specific to the Highway Safety Agency.
Program management costs are those costs attributable to
a program area (e.g., salary and travel expenses of an impaired
driving program manager/coordinator of a State Highway Safety
Agency).
(c) Procedures. (1) P&A activities and related costs shall
be described in the P&A module of the State's Highway Safety
Plan. The State's matching share shall be determined on the basis
of the total P&A costs in the module. Federal participation
shall not exceed 50 percent (or the applicable sliding scale) of
the total P&A costs. A State shall not use NHTSA funds to pay
more than 50 percent of the P&A costs attributable to NHTSA
programs. In addition, the Federal contribution for P&A
activities shall not exceed 13 percent of the total funds in the
State received under 23 U.S.C. 402 each fiscal year.
(2) A State at its option may allocate salary and related costs
of State highway safety agency employees to one of the
following:
(i) P&A;
(ii) Program management of one or more program areas contained
in the HSP; or
(iii) Combination of P&A activities and the program
management activities in one or more program areas.
(3) If an employee works solely performing P&A activities,
the total salary and related costs may be programmed to P&A. If
the employee works performing program management activities in one
or more program areas, the total salary and related costs may be
charged directly to the appropriate area(s). If an employee is
working time on a combination of P&A and program management
activities, the total salary and related costs may be charged to
P&A and the appropriate program area(s) based on the actual
time worked under each area(s). If the State Highway Safety Agency
elects to allocate costs based on actual time spent on an activity,
the State Highway Safety Agency must keep accurate time records
showing the work activities for each employee. The State's
recordkeeping system must be approved by the appropriate NHTSA
Approving Official.