Statewide Cost Allocation Plan (SWCAP): It is the amount of state administrative, General Fund costs (example, amounts expended by the central service departments like the State Personnel Board, State Treasurer’s Office, State Controller’s Office, and the Department of Finance for the general administration of the state government) chargeable to and improved from federal funds, as established by the Department of Finance. Such statewide administrative costs are for administering federal programs that the federal government permits reimbursement.