A State plan under title I, IV-A, X, XIV, or XVI (AABD) of the Social Security Act must provide that the State agency will have an approved cost allocation plan on file with the Department in accordance with the requirements contained in subpart E of 45 CFR part 95 . Subpart E also sets forth the effect on FFP if the requirements contained in that subpart are not met.
45 C.F.R. §205.150