FY2021-06: Federal Approval of Allocated and Billed Costs for FY2019
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 FY2019 SWCAP has been reviewed and approved by the federal Department of Health and Human Services, Division of Cost Allocation (DCA). The FY2020 and FY2021 SWCAPs are currently under review by the federal government and will be posted when they are approved.
The accompanying schedule (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.