​​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.  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 b​elow to view the latest approved SWCAP:

​​SWCAP 2020​ 

SWCAP 2​021​ 
SWCAP 2022


For more information on West Virginia's SWCAP, click HE​RE