The Statewide Cost Allocation Plan (SWCAP) is an accounting mechanism used to identify, summarize and distribute the indirect costs of central support services to the individual operating agencies that benefit from them. Governed primarily by the United States Office of Management and Budget Uniform Guidance (2 CFR Part 200), its primary purpose is to allow states to recoup their fair share of statewide administrative overhead from federal grant funding sources. 

The below resources provide access to the most recent approved plan for the state of South Carolina, report archives and a link to the federal guidance for cost allocation.

Current Plan, Reporting Year 2018

Statewide Cost Allocation Plans, Report Archives

Code of Federal Regulations* (2CFR 200)

*Will redirect to the U.S. government information website.