This Request for Proposal (RFP) is for the purpose of establishing a contract with a qualified firm to perform a cost allocation study that results in a county wide indirect cost rate that is in compliance with federal and state reporting requirements. The successful proposer will develop a comprehensive Indirect Cost Allocation Plan according to prescribed deadlines by Lake County. The development of an indirect cost allocation rate must be in accordance with Federal Office of Management and Budget (OBM) 2 CFR Part 200 - Super Circular (formerly Circular A-87). The selected proposer will be available for questions regarding interpretation and reconciliation of the indirect cost allocation rate. The selected proposer will also be asked to provide an in-depth explanation of the plan components, basis of the cost allocation, and the indirect cost rate.