programs

Statewide Central Service Cost Allocation

For support please contact OSC Support Services:
(919) 707-0795 or OSC.Support.Services@osc.nc.gov

The Office of the State Controller (OSC) prepares and submits annually to the U.S. Department of Health and Human Services (USDHHS) a central service cost allocation plan (SWCAP) for negotiation and approval. Approved central service costs contained in the Cost Allocation Agreement between the OSC and USDHHS may be considered as part of the operating costs of the various state agencies in which federally supported programs are conducted.

For the State of North Carolina such central service costs include statewide functions such as: state budget, banking, retirement, auditor, administrative hearings, archives records, state health benefits, facilities maintenance, purchasing, state controller, intergovernmental affairs and relations, state personnel, state property office, attorney general, state construction, and information technology.

Following are links to Cost Allocation Agreements for the past five years, OMB Circulars which establish federal requirements for statewide central service cost allocation plans, and the Budget Manual which establishes state policy for central service cost allocation and recovery.

Links

Cost Allocation Agreement:

OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments
OMB Circular A-21, Cost Principles for Educational Institutions
State of North Carolina Budget Manual, Cost Allocation/Indirect Cost Policy
(page 106, section 3.12.4)
State of North Carolina Budget Manual, Indirect Cost Proposals
(page 107, section 3.12.5)
State of North Carolina Budget Manual, Indirect Cost To Be Included In Federal Grant Requests
(page 107,section 3.12.6)
State of North Carolina Budget Manual, Budgeting Indirect Costs
(page 108, section 3.12.7)