The Division of Financial Management is responsible for the development and submission of the Statewide Cost Allocation Plan (SWCAP) required under the provisions of the Federal Office of Management and Budget (OMB) Circular A-87. The Circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally recognized Indian tribal governments.
The SWCAP for the State of Idaho is submitted to, and approved by, the Federal Department of Health and Human Services (HHS). The SWCAP is the mechanism by which the State identifies, summarizes, and allocates indirect costs. The SWCAP also includes financial and billing rate information for billed central services directly charged to agencies or programs through internal service funds.