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Indian Health Service’s Administration of Contract Support Costs

Announced on  | Last Modified on  | Project Number: OAS-26-05-102

OBJECTIVE

The Indian Health Service (IHS) provides funding, known as contract support costs (CSCs), to pay expenses incurred by Tribes in connection with the administration of health care programs under the Indian Self-Determination and Education Assistance Act. Our audit will provide an overview of how IHS administers CSC funds, describe the process for determination, payment, and reconciliation of CSCs, and identify trends for CSC expenditures and claims submitted for payment during fiscal years 2024 through 2026. In a separate audit, we will determine whether CSC expenditures complied with Federal and program requirements.

TIMELINE

  • June 23, 2026
    Announced