Statewide Cost Allocation Plan and Indirect Costs (SWCAP)

• Program allows Arkansas state agencies to claim indirect costs as matching funds for federal grant programs, potentially increasing federal funding • Two main components: 1. Statewide Cost Allocation Plan (SWCAP) - allocates central government costs to agencies 2. Agency Indirect Cost Plans - allows agencies to claim internal administrative costs • Key participating central service agencies: - State Treasurer - State Auditor - Claims Commission - Arkansas Building Authority - Finance and Administration • Allocation mechanisms include: - Number of warrants processed - Claims processed - Space leased - Procurement activities - Personnel positions - Fund expenditures • Department of Health and Human Services has 12-month review period for SWCAP approvals • Agencies can use most recent approved plan while waiting for new plan approval • Program is ongoing and updated annually with new SWCAP approvals