The original requirements relating to the development of state-wide/local cost allocation plans goes back to the late 1960’s. Prior to the issuance of these requirements, a process did not exist that would allow these governmental units to identify, document and claim central service costs.
Over the years the process of identifying and claiming all costs associated with the operation of Federal programs has become more complex. At the same time the “in-house” resources necessary to fulfill these responsibilities have been reduced. The ICS team specializes in working closely with state and local governments and other organizations in developing costing methodologies to meet this need.
Full reimbursement of all allowable costs is directly related to the requirements contained in the cost principles and the program rules and regulations.
Staff of ICS have spent their careers working with the various sets of cost principles established by the Federal Government. First as reviewers/negotiators of cost plans submitted by grantees and subsequently in providing assistance and advice in the development of these plans to various grantees. In addition, while working for the Departments of Labor and Health and Human Services, ICS staff assisted OMB in the development of the cost principles. As a result, ICS has an intimate knowledge of these requirements.