Downtown Phoenix Late Afternoon
Statewide Cost Allocation Plan (SWCAP)

Authorized by Federal Office of Management and Budget (OMB) Circular A-87, to charge statewide indirect administrative costs to federal programs. The SWCAP permits the State of Arizona to determine costs and to allocate a portion of these costs to federal programs. These costs may be claimed as indirect administrative costs or used as a portion of the required matching state share. The General Accounting Office (GAO) prepares and annually submits the SWCAP to the Federal Department of Health and Human Services, Division of Cost Allocation (DCA), where it is reviewed and approved.