The Division of Financial Management (DFM) oversees the development and submission of Idaho’s Statewide Cost Allocation Plan (SWCAP) in compliance with the Federal Office of Management and Budget (OMB) Circular A-87. This plan ensures that indirect costs related to federal grants, cost reimbursement contracts, and other agreements are allocated appropriately.

Submitted to and approved by the U.S. Department of Health and Human Services (HHS), the SWCAP identifies, summarizes, and distributes indirect costs across state agencies. It also includes financial data and billing rates for central services funded through internal service funds.