CENTRALIZED PERSONNEL PLAN (CPP)

CENTRALIZED PERSONNEL PLAN (CPP)

REFERENCE NGR 5-1/ANGI 63-101, Chap 5-4d & OMB Circular A-87

CENTRALIZED PERSONNEL PLAN • CPP is mechanism by which the State • identifies and allocates direct costs of personnel to each Cooperative Agreement • Costs must be allocable, allowable, and • reasonable (NGR 5-1, Chapter 5-3)

General Rules • Limited to the reimbursement of the actual cost of providing centralized service activities (OMB Circ A-87) • Restricted to direct cost of salaries and fringe benefits only. (NGR 5-1/ANGI 63-101) • Based on an equitable distribution of costs for services provided. (OMB Circ A-87)

CENTRALIZED PERSONNEL PLAN • CPP is negotiated between USPFO and the State • Military Department and approved by the USPFO • USPFO reviews/validates all costs charged; • therefore, the CPP shall reflect only those • actual, direct personnelcosts incurred. • The methodology used should show the separate • cost drivers and a way to measure each • allowable personnel functional area.

CENTRALIZED PERSONNEL PLAN • CPP costs are compensation for personnel WHO WOULD NOT EXIST OR PERCENTAGE THEREOF if Cooperative Agreements did not exist • Indirect costs (except fringe benefits) are not allowed. NOTE: Not all fringe benefits are allowable. USPFO must review fringe benefit rates

CENTRALIZED PERSONNEL PLAN HANDOUT #11-1

MODULE TEACHING POINTS • NOT MANDATORY • CPP - WHAT’S ALLOWABLE, WHAT’S NOT

QUESTIONS ?

CENTRALIZED PERSONNEL PLAN (CPP)