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SWCAP Overview

Department of Finance Fiscal Systems and Consulting Unit. SWCAP Overview. What is SWCAP ?. SWCAP is an acronym for: S tate w ide C ost A llocation P lan. SWCAP is the process that. Recovers for the General Fund the central service agencies’ (CSA) expenditures from federal funds.

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SWCAP Overview

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  1. Department of FinanceFiscal Systems and Consulting Unit SWCAPOverview

  2. What is SWCAP?

  3. SWCAP is an acronym for: Statewide Cost Allocation Plan.

  4. SWCAP is the process that . . . Recovers for the General Fund the central service agencies’ (CSA) expenditures from federal funds.

  5. SWCAP is the process that . . . Apportions the expenditures of each CSA to State departments.

  6. SWCAP is the process that . . . Allocates the CSA’s expenditures by workload to each State department. Workload is the unit that identifies a State department’s use of the CSA.

  7. What is a Central Service Agency? Supports the general operation of State government.

  8. What is a Central Service Agency?- continued Provides services to other State departments.

  9. What is a Central Service Agency?- continued CSA is defined in Government Code Section 11270.

  10. Central Service Agencies are: Department of Finance (Finance) Department of Information Technology Department of General Services for: California Home Page State E-mail System Network Infrastructure

  11. Central Service Agencies are: - continued State Controller’s Office State Treasurer’s Office State Personnel Board Department of Personnel Administration California Victim Compensation and Government Claims Board

  12. Central Service Agencies are: - continued Office of Administrative Law California State Library Health Benefits for Retired Annuitants Department of Justice Bureau of State Audits Legislature

  13. Central Service Agencies are: - continued State Agencies Secretaries: Health and Human Services Youth and Adult Correctional State and Consumer Services Business, Transportation, and Housing Resources

  14. Let’s see how the SWCAP plan is developed.

  15. February Obtain budgetary data (Schedule 10 data) for each State department by: State department Amount Data is from the mid-year column of the proposed Governor’s Budget.

  16. March, April, May Develop the data for various tables to be used in the plan. One of these tables is: Agency table, which has: State department number State department name

  17. March, April, May Another table is: Splitdol, which has: State department (4-digit number) Fund number Amount by fund Data source is the proposed Governor’s Budget.

  18. March, April, May Another tableis: Function, which has: Amounts by each function for budget year estimate and past year actual. Amounts adjusted for unallowable expenditures, reimbursements, and non-central service expenditures. Data source is CSA expenditures.

  19. March, April, May Another tableis: Past Year Estimate tables There are four of these tables, each with a unique purpose. Data they contain: State department Function Amount Data source is the Pro Rata and SWCAP plans of two years ago.

  20. March, April, May Update: Website for workload and expenditures. Spreadsheets for such changes as State departments’ numbers, names, and fiscal years. Training for Pro Rata, SWCAP, and ICRPs (Indirect Cost Rate Proposals).

  21. June Training for CSAs. Submit Pro Rata Certification to the State Controller’s Office.

  22. Work on the SWCAP and Pro Rata: July through December Provide training to: • Budget Analysts (Finance) • State Departments: • Pro Rata • SWCAP (Statewide Cost Allocation Plan) • ICRPs (Indirect Cost Rate Proposals) Plans Budgets

  23. Information needed to allocate expenditures To develop SWCAP reports, four types of information are needed.

  24. Information needed to allocate expenditures - continued Budget data Central service agencies Workload data CSA expenditures data

  25. Budget Data Source From the proposed Governors Budget: Mid-year column Source is from the Schedule 10’s Obtained by State department

  26. Central Service Agencies (CSA) CSA is assigned a number. Assigned number is called a function number. Function number represents the service performed by the CSA.

  27. Workload CSA provides workload data by their assigned function/s.

  28. Central Service Expenditure Data CSA provides their total expenditures. Following chart displays the CSA expenditure data.

  29. Central Service Expenditure Data - continued Central service expenditures Non-reimbursedGeneral Fund expenditures Unallowable CSA Equals Less Non-central service expenditures Note:Non-reimbursed expenditures are distributed in the plan. Reimbursedexpenditures Central Service Agencies Total expenditures ties to: Past Yr. Actual = Year-end Fin. Statements Budget Yr. Estimate = Governor’s Budget These expenditures are removed.

  30. Generate Reports Functions Budget(Schedule 10)Data ExpenditureData WorkloadData PC program allocates this data to produce: Detail SWCAP by Functions Reports SWCAPReports

  31. Calculation Database allocates the central service expenditures to each CSA function for each State department.

  32. Calculation - continued Calculation distributes each State departments usage of the functions. A State departments share of these functions are reflected as total allocated expenditures.

  33. Reports Following this slide is a sample of a detail by function report. Notice . . . At the top of the report State department number and name Along the left side Function number followed by . . . Function name Workload type Allocated amounts

  34. SWCAP Detail Report by Agency

  35. Function Reports - continued SWCAP (and Pro Rata) reports are available at: http://www.dof.ca.gov/fisa/proswcap/proswcap.htm

  36. We hoped this helped. Please view our other presentations.

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