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Statewide cost allocation (SWICAP) explained: how central-service billings flow through agency budgets
Summary
Jared Tetrault of the legislative budget office walked JFAC through the statewide cost allocation plan (SWICAP), explaining how central service agencies' costs (attorney general, state controller, state treasurer, ITS, risk management and others) are allocated and recovered across funds with a two-year lag in the budget cycle.
Jared Tetrault, budget analyst, provided the Joint Finance and Appropriations Committee a primer on the statewide cost allocation plan (SWICAP) and how central-service costs are recovered across state agencies.
What SWICAP is: Tetrault said SWICAP is both a procedural plan and a federal-facing document the Division of Financial Management prepares and submits to the cognizant federal agency (Health and Human Services for Idaho). The plan allocates costs from central service providers' — notably the attorney general's office, state controller and state treasurer's offices' and certain direct-billing services such as risk management, building services, Legislative Services audit billings and Information Technology…
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