Section 277.9 - Administrative costs principles(a) This section prescribes specific policies and procedures governing State agencies for funding under this part.(b) The incremental cost of certifying TANF households for SNAP benefits are allowable costs for FNS reimbursement.(c) When costs for administering the program are claimed for reimbursement, the audit trail must identify the specific activities, locations, or time periods as defined in this section.(1)Direct cost. Allowable direct costs may be charged to SNAP at the 50 percent or higher funding level as specified in this part.(2)Indirect cost. Allowable indirect costs may also be claimed at the 50 percent or higher reimbursement funding level as specified in 2 CFR part 200, subpart E, and USDA implementing regulations 2 CFR parts 400 and 415 .(3) Direct and indirect costs claimed for program cost reimbursement must be incurred for the time periods, the activities or for the locations for which the rates are approved by FNS.(d) All State agency Cost Allocation Plans for determining the costs of administering the program must be approved by the cognizant Federal agency. All Cost Allocation Plans involving program funds shall be submitted to FNS for review.Amdt. 188, 45 FR 85702, Dec. 30, 1980, as amended by Amdt. 385, 65 FR 33440 , May 24, 2000; 79 FR 11 , Jan. 2, 2014; 81 FR 66499 , Sept. 28, 2016; 83 FR 14174 , Apr. 3, 2018