Statewide Cost Allocation Plan and Interagency Billing Processes - 071-0131-18

Description of Agency

The State of Michigan’s Statewide Cost Allocation Plan (SWCAP) is the mechanism by which the State identifies, summarizes, and allocates unbilled indirect costs in a logical and systematic manner. The SWCAP also includes financial and billing rate information for billed central service costs directly charged to agencies or funds. The SWCAP substantiates the State’s request for the establishment of an indirect cost rate and a central service cost allocation plan to obtain reimbursement from the federal government for Statewide indirect costs. The Department of Technology, Management, and Budget’s (DTMB’s) mission is to provide vital administrative and technology services and information to enable Michigan’s reinvention.

Audit Objectives

  1. To assess the effectiveness of DTMB’s efforts to establish and implement the SWCAP.
  2. To assess the effectiveness of DTMB’s processes for recovery of selected central service costs.


Estimated Release Date: Late 2018

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