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State official explains SWICAP: how Idaho recovers central service costs across agencies
Summary
Budget staff explained the statewide cost allocation plan (SWICAP) and how the attorney general, state controller and state treasurer and certain direct‑billing services allocate central costs; the plan works on a two‑year lag and recovers most but not all central agency costs to the general fund.
Jared Tetrault, budget analyst with the Legislative Services Office, briefed the Joint Finance and Appropriations Committee on Jan. 7 on the statewide cost allocation plan (SWICAP), the formula the state uses to recover central service costs from agencies and fund sources.
Tetrault said SWICAP is a documented plan the Division of Financial Management submits to the federal cognizant agency (for Idaho, HHS) to show how the state shares central costs equitably across fund sources when federal programs benefit from statewide services. The plan identifies how to allocate allowable costs for the attorney general, the state controller and the state treasurer and also covers several direct billing services such as risk management, building services, Legislative Services Office audits and Information Technology Services.
How it works: a two‑year recovery cycle Tetrault told the committee the legislature…
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