Statewide Indirect Cost Allocation Plan (SWCAP)
The Statewide Cost Allocation Plan (SWCAP) is an accounting mechanism used to identify, summarize and distribute the indirect costs of central support services to the individual operating agencies that benefit from them. Governed primarily by the United States Office of Management and Budget Uniform Guidance (2 CFR Part 200), its primary purpose is to allow states to recoup their fair share of statewide administrative overhead from federal grant funding sources.