Central service agencies (e.g., Department of Finance, State Controller’s Office, Department of Human Resources, and Legislature) provide budgeting, accounting, auditing, payroll, and other services to all state agencies and are supported by the General Fund. However, the services provided benefit not only General Fund programs but also programs supported by special funds and federal funds. Consequently, Finance uses the Pro Rata and SWCAP cost allocation and recovery process to recover a fair share of indirect costs from special funds (Pro Rata) and from federal funds (SWCAP). The amounts recovered are transferred to the General Fund.
The State Administrative Manual Sections 9210 through 9217 provides a detailed explanation of the State’s full cost recovery policy, Pro Rata, and SWCAP.
- Pro Rata Overview
- SWCAP Overview
- Pro Rata / SWCAP Frequently Asked Questions
- Central Administrative Service Agencies Information
- Indirect Cost Rate Proposals (ICRPs)
- Internal Service Funds (ISFs)
- Statewide Cost Allocation Training