Department of Finance
915 L Street
Sacramento, CA 95814

Pro Rata (Statewide General Expenditures) / SWCAP (Statewide Cost Allocation Plan)

Pro Rata and SWCAP represent General Fund recoveries of statewide general administrative costs (i.e., indirect costs incurred by central service agencies) from special funds (Government Code [GC] Sections 11270 through 11277) and from federal funding sources (GC Sections 13332.01 through 13332.02), respectively. More 

• Pro Rata Overview
  • Pro Rata Library
• SWCAP Overview
  • SWCAP Library
  • SWCAP Recoveries
• Frequently Asked Questions (FAQs)
• Central Administrative Service Agencies Information
• Indirect Cost Rate Proposals (ICRPs)
• Internal Service Funds (ISFs
• Power Point Presentations
  • Pro Rata/SWCAP Training for Central Service Agencies -- June 12, 2012
    • List of Common Errors Handout
  • Pro Rata/SWCAP Overview Training May 7, 2013

Other Resources

• A-87 (www.whitehouse.gov)
• State Review Guide (rates.psc.gov, .pdf, <1 MB)
• ASMB C-10 (rates.psc.gov, .pdf, <1 MB)
• Federal DHHS — Cost Allocation (rates.psc.gov)
• SWCAP — All States Agreements (rates.psc.gov)
• SWCAP — California (rates.psc.gov)

Training

Visit the FSCU Training webpage to enroll in the following training:

• Pro Rata Training
• Indirect Cost Rate Proposal (ICRP) Training
• Statewide Cost Allocation Plan (SWCAP) Training
• Central Administrative Service Agency Procedures Training — Workload Data
• Central Administrative Service Agency Procedures Training — Expenditure Data