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Statewide cost allocation plan explained to JFAC: how central‑service charges flow through agency budgets
Summary
Officials briefed committee members on SWICAP — the statewide cost allocation plan — and how central service costs for the attorney general, state controller and treasurer, plus direct billings, are recovered and allocated to agency budgets.
Jared Tetrault, budget analyst with the Legislative Services Office, briefed the Joint Finance and Appropriation Committee on Jan. 7 about the statewide cost allocation plan (SWICAP), explaining how central service costs are recovered and reflected in agency budgets.
Tetrault said SWICAP is a document the Division of Financial Management compiles and transmits to the federal cognizant agency (for Idaho, Health and Human Services) to describe how the state allocates central services across eligible funds and agencies. In the budget process, SWICAP adjustments typically produce appropriations or authority changes related to: attorney general legal services, the…
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