The federal government operates under the assumption it is expected to pay its fair share of the state's operating cost in carrying out the work under federal awards.  The Office of Management and Budget (OMB) Uniform Guidance is a federal document that provides principles and standards to present a uniform approach for establishing allowable costs to federal awards.  In order to pursue indirect cost reimbursement, the State of West Virginia is required to prepare an annual central services allocation plan and indirect cost rate proposal, known as a Statewide Cost Allocation Plan (SWCAP).


West Virginia's SWCAP

The State of West Virginia prepares a SWCAP each fiscal year in accordance with OMB Uniform Guidance.  The Department of Administration is responsible for preparation of this document, its submission to the U.S. Department of Health and Human Services (USDHHS) within six months after the close of the fiscal year, and negotiating approval of the plan with the USDHHS.


Click on link below to view the latest approved SWCAP:

SWCAP 2011

SWCAP 2012

SWCAP 2012 Schedule A

SWCAP 2013 

SWCAP 2014 

SWCAP 2015 

SWCAP 2016 

SWCAP 2017 

SWCAP 2018 


For more information on West Virginia's SWCAP, click HERE