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.

Document Name
Approved 2021 Statewide Cost Allocation Plan (FY19 expenditures)
Approved 2020 Statewide Cost Allocation Plan (FY18 expenditures)
Approved 2019 Statewide Cost Allocation Plan (FY17 expenditures)
Approved 2018 Statewide Cost Allocation Plan (FY16 expenditures)
Approved 2017 Statewide Cost Allocation Plan (FY15 expenditures)
Approved 2016 Statewide Cost Allocation Plan (FY14 expenditures)
Approved 2015 Statewide Cost Allocation Plan (FY13 expenditures)
Approved 2014 Statewide Cost Allocation Plan (FY12 expenditures)
Approved 2013 Statewide Cost Allocation Plan (FY11 expenditures)
Approved 2012 Statewide Cost Allocation Plan (FY10 expenditures)
Approved 2011 Statewide Cost Allocation Plan (FY09 expenditures)
Approved 2010 Statewide Cost Allocation Plan (FY08 expenditures)
Approved 2009 Statewide Cost Allocation Plan (FY07 expenditures)
Approved 2008 Statewide Cost Allocation Plan (FY06 expenditures)

Contact Information

For questions regarding a single audit, the Statewide Cost Allocation Plan, or federal and cost accounting, contact: