The PSC Cost Allocation Services (CAS) carries out HHS’s Office of Management and Budget-designated cognizant federal agency functions for indirect cost rate and cost allocation plan review and approval. These approved rates allow colleges and universities, nonprofit organizations, hospitals, and state and local governments to recover allowable administrative and facility costs charged to federal programs. In carrying out this responsibility, CAS reviews and negotiates multiple types of indirect cost rates and cost allocation plans in accordance with applicable federal cost principles and regulatory requirements. In executing these responsibilities, CAS reviews and negotiates the following types of indirect cost rates and cost allocation plans:
- Facilities and Administrative (F&A) or indirect cost rates
- Fringe benefit rates
- Special rates, as appropriate
- Research patient care rates
- Statewide cost allocation plans
- Public assistance cost allocation plans
These indirect cost rates and cost allocation plans enable grantee institutions to charge federal programs for administrative and facility costs associated with conducting federal programs. Approvals are formalized through the issuance of a Rate Agreement, signed by the cognizant agency and an authorized representative of the organization. CAS is also responsible for resolving audits involving indirect costs and cost allocation methodologies and provides technical assistance and guidance to federal departments, agencies, and the grantee community.
Cost Allocation Contact
Olulola (Lola) Oluborode
Email: olulola.oluborode@psc.hhs.gov
Indirect Cost Rate Proposal Submissions
All proposals must be submitted through the Indirect Cost Allocation System (ICAS).
ICAS Portal: http://portal.icas.hhs.gov
General Inquiries (Administrative, Billing, and Other)
Email: cas_admin@psc.hhs.gov
Indirect Cost Rate Proposal Inquiries
Email: support_icas@psc.hhs.gov
Information to include when submitting an inquiry:
- Organization Name
- UEI (if applicable)
- EIN (if applicable)
- Entity Type (e.g., nonprofit, hospital, college/university, state/local/tribal government)
- Primary State or Territory of Operation
- Brief Summary of Your Request