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Statewide cost allocation explained: central services billed across agencies; $70–80 million moves through budget
Summary
The committee heard an overview of the statewide cost allocation plan (SWICAP), which spreads central service costs for the attorney general, state controller and state treasurer across state agencies and fund sources on a two‑year cycle.
Jared Tetrault briefed the Joint Finance and Appropriations Committee on Jan. 7 on the mechanics of the statewide cost allocation plan, commonly referenced in agency budgets as SWICAP. He described SWICAP as a two-part process that both documents how the state proposes to allocate central-service costs to federal and dedicated funds and creates the budget-year adjustments visible in agency appropriations.
Tetrault said the Division of Financial Management prepares a SWICAP document that the federal cognizant agency (for Idaho, Health and Human Services) reviews. The plan describes how the state will allocate central service costs — such as legal services, payroll and accounting from the attorney general, state controller and state treasurer — to eligible state funds and programs. “It’s a…
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