Statewide Cost Allocation Plan (SWCAP)

The Office of Management and Budget prepares the Statewide Cost Allocation Plan (SWCAP). The SWCAP is required by the US Office of Management and Budget in accordance with 2 CFR 200. North Dakota’s SWCAP is submitted to and approved by the US Department of Health and Human Services’ Division of Cost Allocation. The SWCAP determines the costs associated with providing general administration services to state agencies and allocates the general administration costs to each state agency utilizing these services. Approved SWCAP costs can be charged to federal programs that allow indirect costs to be recovered. These costs can either be claimed as indirect administrative costs or used as a portion of the required matching state share. Furthermore, the costs allocated to state agencies in the SWCAP can be included in their Indirect Cost Rate calculation depending on the federal program’s regulations.The SWCAP also includes financial and billing information for services that are directly charged to state agencies. If you have questions, please contact the Fiscal Management Division at 701.328.2680.

Below are the approved SWCAPs by year: