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gain focussustainable services

Cost allocation, rate setting, user fee development, revenue enhancement, and cost analysis 

We perform assessments, develop cost allocation plans, and set rates that help state and local agencies lower costs and increase revenues in a manner that complies with 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”) and other federal cost accounting rules. 

More than ever, agencies today are being asked to do more with less. To address this challenge our experienced consultants help state and local agencies increase their revenues, lower costs, and improve performance through a variety of tools that include cost allocation plans, rate setting, and user fee development. While cost allocation plans, rates, and user fees are vital to the sustainability of local and state government organizations, agencies may not have the expertise or the capacity to do what needs to be done. 

We can help your organization update your Statewide Cost Allocation Plan (SWCAP), Public Assistance Cost Allocation Plan (PACAP), and agency Cost Allocation Plans (CAPs) to ensure that you are compliant with the Uniform Guidance and other federal cost accounting requirements and maximizing the recovery of federal revenues.  We can develop rates for a wide variety of health and human services, including aging, behavioral health, child care, child welfare, disabilities, healthcare, juvenile justice, public health, special education, and substance use disorder (SUD) services. 

We can help your agency address critical rate and cost issues, including: 

  • Comparative rate analysis. We build comparative analyses of the rates other organizations charge for similar services. This analysis shows where your rates fall on a continuum of your peers, and helps you determine whether you need to adjust your rates.
  • Service evaluation. Our team compares the costs of services to the resources necessary to provide them—and develops objective assessments of the value those services provide to program clients. 
  • Indirect cost analysis. In addition to direct fees, BerryDunn works with clients to identify indirect costs passed on to programs, and to determine whether those costs provide commensurate value. 
  • Government compliance. BerryDunn’s expertise in governmental accounting ensures that your organization benefits from clear guidance on satisfying regulatory guidelines—helping to preserve ongoing grant support. 

To learn more, please contact our financial management services team

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