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Financial Management

Division of Cost Allocation

Background & Scope

BACKGROUND: The Department of Health and Human Services (HHS) has been designated by OMB as the cognizant agency responsible for negotiating indirect, fringe benefit (and other specialty) rates and issuing related Rate Agreements for a significant number of organizations receiving Federal awards.

Within this Department, the Division of Cost Allocation (DCA) is responsible for negotiating and approving rate(s) that should be used to determine amounts of indirect, fringe benefit and other types of costs to be included on a Federal award. The approval is formalized by issuance of a Rate Agreement signed by the cognizant agency and an authorized representative of the organization.

SCOPE: This home page is limited to information concerning the applicable cost principles, and where to go to get additional information on proposal submission for: (i) Colleges and Universities, (ii) State and Local Governments, (iii) Hospitals and (iv) Other Nonprofit Organizations.

Please email any questions, comments or suggestions to bcaudill@psc.gov

 

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Last revised: July 10, 2003

 

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