Department of Finance Fiscal Systems and Consulting Unit SWCAP Overview January 22,2002

What is SWCAP? January 22,2002

SWCAP is an acronym for: Statewide Cost Allocation Plan. January 22,2002

SWCAP is the process that . . . Recovers for the General Fund the central service agencies’ (CSA) expenditures from federal funds. January 22,2002

SWCAP is the process that . . . Apportions the expenditures of each CSA to State departments. January 22,2002

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. January 22,2002

What is a Central Service Agency? Supports the general operation of State government. January 22,2002

What is a Central Service Agency? - continued Provides services to other State departments. January 22,2002

What is a Central Service Agency? - continued CSA is defined in Government Code Section 11270. January 22,2002

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 January 22,2002

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 January 22,2002

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 January 22,2002

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 January 22,2002

Let’s see how the SWCAP plan is developed. January 22,2002

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. January 22,2002

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 January 22,2002

March, April, May Another table is: Splitdol, which has: Fund number State department (4-digit number) Fund number Amount by fund Data source is the proposed Governor’s Budget. January 22,2002

March, April, May Function, which has: Another table is: 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. January 22,2002

March, April, May Past Year Estimate tables Another table is: 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. January 22,2002

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). January 22,2002

June Training for CSAs. Submit Pro Rata Certification to the State Controller’s Office. January 22,2002

July through December Work on the SWCAP and Pro Rata: Plans Budgets Provide training to: Budget Analysts (Finance) State Departments: Pro Rata SWCAP (Statewide Cost Allocation Plan) ICRPs (Indirect Cost Rate Proposals) January 22,2002

Information needed to allocate expenditures To develop SWCAP reports, four types of information are needed. January 22,2002

Information needed to allocate expenditures - continued Budget data Central service agencies Workload data CSA expenditures data January 22,2002

Budget Data Source From the proposed Governors Budget: Mid-year column Source is from the Schedule 10’s Obtained by State department January 22,2002

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. January 22,2002

CSA provides workload data by their assigned function/s. January 22,2002

Central Service Expenditure Data CSA provides their total expenditures. Following chart displays the CSA expenditure data. January 22,2002

Central Service Expenditure Data - continued Central service expenditures Non-reimbursed General Fund expenditures Unallowable CSA Equals Less Non-central service expenditures Note: Non-reimbursed expenditures are distributed in the plan. Reimbursed expenditures Central Service Agencies Total expenditures ties to: Past Yr. Actual = Year-end Fin. Statements Budget Yr. Estimate = Governor’s Budget These expenditures are removed. January 22,2002

Budget (Schedule 10) Data Generate Reports Functions Budget (Schedule 10) Data Workload Data Expenditure Data PC program allocates this data to produce: Detail SWCAP by Functions Reports SWCAP Reports January 22,2002

Calculation Database allocates the central service expenditures to each CSA function for each State department. January 22,2002

Calculation - continued Calculation distributes each State departments usage of the functions. A State departments share of these functions are reflected as total allocated expenditures. January 22,2002

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 January 22,2002

SWCAP Detail Report by Agency January 22,2002

Function Reports - continued SWCAP (and Pro Rata) reports are available at: http://www.dof.ca.gov/fisa/proswcap/proswcap.htm January 22,2002

We hoped this helped. Please view our other presentations. January 22,2002