Cost Allocation Service (CAS) Cost Allocation Services (CAS) is located within the Department of Health and Human Services (HHS), Program Support Center (PSC). HHS is designated by the Office of Management and Budget (OMB) as the cognizant federal agency for reviewing and negotiating facility and administrative (indirect) cost rates, fringe benefit rates, special rates as determined to be appropriate, research patient care rates, statewide cost allocation plans and public assistance cost allocation plans. These indirect cost rates and cost allocation plans are used by grantee institutions to charge Federal programs for administrative and facility costs associated with conducting Federal programs.
