Louisiana Division of Administration

Statewide Cost Allocation

Part of the responsibilities of Office of Statewide Reporting and Accounting Policy is to prepare the Statewide Cost Allocation Plan. The Statewide Cost Allocation Plan is defined as the documentation identifying, accumulating and allocating or developing billing rates based on the allowable costs of services provided by a governmental unit on a centralized basis to its departments and agencies. The costs of these services may be allocated or billed to users.

As mentioned above, the Plan is divided into two parts, the allocated or Section A costs and the billed or Section B costs. Central service costs such as the cost of operating this office, the Office of Planning & Budget or the Secretary of State’s Archives section comprise Section A (the allocated costs). Section B costs are the billed costs from such entities as the Office of Technology Services, the Office of Risk Management and the Louisiana State Employees Retirement System. State agencies may only charge federal programs for these costs if the state has an approved Statewide Cost Allocation Plan. With the large amount of federal funds coming into the state, the importance of the Plan cannot be over emphasized.

The links below include the documents that state agencies may need when they are preparing their own cost allocation plans or indirect cost rate proposals.


Most Recently Approved SWCAP:

2021 SWCAP (based on FY19 costs) 


Previously Approved SWCAPs:

2020 SWCAP 

2019 SWCAP

2018 SWCAP