Fiscal Year Memos 2026-16 and 2026-17: Federal Approval of Allocated and Billed Costs for FY2026 using FY2024 data, and FY2025 using FY2023 data
The Office of the Comptroller is responsible for the development and submission of the Statewide Cost Allocation Plan (SWCAP) under the provisions of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The SWCAP is a statistical method of allocating central government costs to the state agencies that receive central government support services.
The FY2026 SWCAP proposal, based on FY2024 data, was reviewed and approved by the federal Department of Health and Human Services, Division of Cost Allocation (DCA).
The FY2025 SWCAP proposal, based on FY2023 data, was reviewed and approved by the federal Department of Health and Human Services, Division of Cost Allocation (DCA).
The accompanying schedules (Exhibit A) identifies the approved costs that are associated with the general administration of the Commonwealth of Massachusetts. State agencies that receive federal grants may claim these costs as an indirect cost of managing federal programs.
All documents are hosted at macomptroller.org/swcap.