The Department of Finance & Management, Financial Operations Division, prepares and submits the Statewide Cost Allocation Plan to the federal Department of Health and Human Services, Division of Cost Allocation (DCA), annually. The SWCAP is a statistical method of allocating central government costs to the state agencies that receive central government supportive services. The SWCAP is reviewed and approved by DCA and remains in effect for a single state fiscal year period.
- Finance & Management
- State Treasurer
- Buildings and General Services (BGS)
- Human Resources
- Secretary of Administration
- Building Depreciation
- Equipment Expenditures
- Governor’s Office
- State legislature
- Judiciary Branch
- Finance & Management: Budget Analysts’ hours worked
- State Treasurer: Vouchers and Payroll checks processed
- BGS-Purchasing: Purchase orders processed by purchasing agent
- Human Resources: Average number of filled positions
- Secretary of Administration: Average number of filled positions in the Agency
- Building Depreciation: Square footage of state-owned buildings
- Equipment Expenditures: Equipment depreciation and cost of non-depreciable equipment
Once approved by DCA, state agencies that receive federal grants may claim these costs as an indirect cost of managing federal programs. The costs may or may not be subject to further allocation within their own agency, per the terms of their own arrangement with DCA or other federal regulations.
Approved SWCAP Documents
2015 Retirement Incentive Program
The State of Vermont implemented a Retirement Incentive Program in 2015 which encouraged eligible state employees to retire between October 1, 2015 and March 1, 2016 by issuing an incentive payment of up to $15,000 per employee. In order to charge a portion of these payments to federal programs, a proposal was submitted to the U.S. Department of Health and Human Services' Division of Cost Allocation for their review and approval. Approval was granted on January 14, 2016.