55 Pa. Code § 4300.55 – County indirect costs.

(a) The Department will participate in indirect costs for counties. These costs are for supportive activities which are necessary to maintain the direct effort involved in providing the services.
(b) The Department will participate in county indirect costs which are identified and claimed under the Department’s published guidelines for cost allocation plans and indirect costs.
(c) Departmental participation in county indirect costs will not exceed 2.0% of the amount reimbursed by the Department for the county program. Counties/joinders requesting reimbursement of indirect costs which exceed 2.0% shall submit their cost allocation plan to the Department for review and approval prior to claiming these costs.

This section cited in 55 Pa. Code § 4300.41 (relating to applicability).