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November 12, 2019

Memo Regarding Federal Approval of Allocated and Billed Costs for FY2018

The seal of the Office of the Comptroller. The seal is a blue ring with the words Office of the Comptroller, Massachusetts. Inside the blue ring is a yellow ring with the words Clarity, Accountability, Integrity. Inside the yellow ring is the State Seal of the Commonwealth of Massachusetts.

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 FY2018 SWCAP has been reviewed and approved by the federal Department of Health and Human Services, Division of Cost Allocation (DCA). The FY2019 and FY2020 SWCAPs are currently under review by the federal government and will be posted when they are approved.