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Iowa Attorney General
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Cognizant State Agency

The cognizant state agency shall be responsible for approving subrecipients' cost allocation plans. Other state funding agencies, which have awarded the subrecipient with grant funds, must abide by the methods of cost allocation approved by the cognizant state agency.  

The cognizant state agency is generally defined to be the state agency whose funds compose the greatest percentage of state grant funds received by a grantee agency.  Determination of the cognizant state agency shall be made by CVAD. Once assigned, the term of responsibility shall be indefinite, although responsibility may be reassigned upon written request and justification to CVAD by either the cognizant state agency or the grantee agency.

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