The Statewide Cost Allocation Plan (SWCAP) is prepared by the Office of the State Controller. The SWCAP allocates the State’s central service costs to departments and institutions of higher education.
The “Fixed Costs” in the SWCAP should be incorporated into departmental indirect cost rate proposals or public assistance cost allocations plans and institutional facilities and administration plans for the respective department or institution.
The fiscal year in the name of the SWCAP indicates the base year for inclusion in a departmental or institutional proposal or plan. For example, the FY 2020 SWCAP should be used for departmental or institutional proposals or plans based on Fiscal Year 2020 costs.
If the SWCAP for the fiscal year needed is not available, please use the most recently approved SWCAP.
For questions or assistance, please contact mark.l.davis@state.co.us.
The cost allocation plans below are available as Acrobat PDF files.
Statewide Cost Allocation Plan FY2022 - Approved
Statewide Cost Allocation Plan FY2021 - Approved