45 CFR § 304.15 - Cost allocation.

---
identifier: "/us/cfr/t45/s304.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 304.15 - Cost allocation."
title_number: 45
title_name: "Public Welfare"
section_number: "304.15"
section_name: "Cost allocation."
chapter_name: "OFFICE OF CHILD SUPPORT SERVICES, ADMINISTRATION OF FAMILIES AND SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "304"
part_name: "FEDERAL FINANCIAL PARTICIPATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 651 through 655, 657, 1302, 1396a(a)(25), 1396b(d)(2), 1396b(o), 1396b(p), and 1396(k)."
regulatory_source: "40 FR 27166, June 26, 1975, unless otherwise noted."
cfr_part: "304"
---


# 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 of 45 CFR part 95. Subpart E also sets forth the effect on FFP if the requirements contained in that subpart are not met.

[47 FR 17509, Apr. 23, 1982]