On-Demand Session 2: How to Develop a Cost Allocation Plan

Wendy Heath, CFE, is the Assistant Director of the Fiscal Unit for the State of Tennessee, Office of Criminal Justice Programs.  Ms. Heath has worked for State Government for 22 years and for the vast majority of those years, has been in the audit field. Her audit experience goes back to being an auditor for the State of Tennessee Comptroller of Treasury Office. During her years as an auditor, she gained a lot of experience with federal grants and performing single audits. After 16 years, she took a position as the Finance Director for the Tennessee Department of Education. Her main function was to over see the Achievement School Districts budget. In this position she managed federal funding and all expenses for the school district. She held that position for a few years and moved to her current position. This position is the perfect fit for Ms. Heath’s combination of audit and finance experience. Ms. Heath has the primary responsibility for developing OCJP’s IDC rate. Through years of training and other lessons learned, Ms. Heath has become well versed in creating indirect cost plan proposals and reviewing subrecipient indirect cost rate proposals, as well as communicating with their federal cognizant agency during the process. She has a passion for this work and looks forward to bringing her knowledge to help others develop their own process.