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Statewide cost allocation explained: how central services get billed to agencies
Summary
JFAC received an overview of the statewide cost allocation plan (SWICAP) on Jan. 7 explaining how central service agencies recover costs from state agencies and funds, the two‑year timing lag, and recent billing amounts for the controller, treasurer and attorney general offices.
Jared Tetrault, a Legislative Services Office analyst, told the Joint Finance and Appropriations Committee on Jan. 7 that the statewide cost allocation plan (SWICAP) is the mechanism by which Idaho’s central service agencies recover shared costs from state agencies and fund sources.
Tetrault said SWICAP has two parts for budget purposes: (1) recovery for statewide central service agencies — principally the attorney general, state controller and state treasurer — based on billable metrics; and (2) direct billing agencies and services such as risk management, building services, the legislative audit division and the office of information technology services.
He explained the common allocation drivers: attorney general billings are based on billable hours (excluding the criminal division); controller fees are…
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