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Statewide cost allocation (SWICAP) explained: how central‑service bills shift across agency budgets
Summary
Jared Tetrault briefed JFAC on Jan. 7 about the statewide cost allocation plan that spreads attorney general, controller and treasurer central‑service costs across state agencies and fund sources; the process operates on a roughly two‑year lag and affects millions in appropriations.
Jared Tetrault told the Joint Finance and Appropriation Committee on Jan. 7 that the statewide cost allocation plan (SWICAP) establishes how central‑service costs are recovered across state agencies and fund sources and that the results appear as routine adjustments in agency budgets.
Tetrault described SWICAP as two things: a formal allocation document prepared by the Division of Financial Management and a set of budget adjustments that the committee reviews. “For Idaho,” he said, the Division of Financial Management submits the plan to the federal cognizant agency (HHS) and the plan explains how the state shares the costs of central services such as the attorney general, state controller and state treasurer.
The committee heard that the plan’s mechanics differ by central service:…
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