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JFAC staff explain SWICAP: how central-service costs are allocated across Idaho agencies
Summary
Budget staff walked JFAC through the statewide cost allocation plan (SWICAP), how central service costs (attorney general, controller, treasurer) are recovered and the two-year lag between service delivery and recovery in the appropriation cycle.
Jared Tetrault, budget analyst with the Legislative Services Office, briefed the Joint Finance and Appropriation Committee on Jan. 7 on the statewide cost allocation plan known in budget documents as SWICAP and how its adjustments appear in agency budgets.
Tetrault described SWICAP as a formal plan the Division of Financial Management sends to the federal cognizant agency (HHS for Idaho) that documents how central service agencies will allocate shared costs. "Statewide cost allocation or SWICAP," he said, "...we're gonna share costs for central service agencies equally, and here's our plan of how we're gonna do that."
Nut graf: SWICAP reallocates portions of central-service costs (Attorney General, State Controller, State…
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