SWCAP Budgeting July 30, 2003

SWCAP Budgeting SWCAP Detail by Agency reports are available on the Internet no later than October 1. Revision or change to these reports is shown at this website. Click here to see a Detail by Agency report. July 30, 2003

SWCAP Budgeting - continued Department of Finance budget analyst receive a SWCAP Apportionments. Click here to see a SWCAP Apportionments. July 30, 2003

SWCAP Budgeting - continued Budgeting for SWCAP is similar to budgeting for Pro Rata. Except the budgeted amount for federal fund is not specified in the “Detail by Agency” printout. July 30, 2003

SWCAP Budgeting - continued SWCAP Apportionments is used to determine the amount to budget for SWCAP. State departments receiving federal funds will recover SWCAP. July 30, 2003

SWCAP Budgeting - continued Finance budget analyst: Verify State department Verify amount Calculate SWCAP amount Sign and date Copy for files Return to the SWCAP analyst by the due date. July 30, 2003

SWCAP Budgeting - continued State department may complete the SWCAP Apportionments but it must be approved and signed by the Finance budget analyst. July 30, 2003

SWCAP Budgeting - continued SWCAP Apportionments not signed or incorrectly signed is returned to the Finance budget analyst for approval. Signature box is on the next slide. July 30, 2003

SWCAP Budgeting - continued Two methods to determine the amount to budget for SWCAP are: Method A Method B July 30, 2003

SWCAP Budgeting - continued Method A is the most common method to determine an amount to budget for SWCAP. Method A uses federal fund dollars and total State department appropriation for State operations. July 30, 2003

SWCAP Budgeting - continued Method B is the other method, which uses any other calculation method, to determine an amount to budget for SWCAP. Method B is acceptable providing Finance and the federal government agree and it is documented. July 30, 2003

SWCAP Budgeting - continued Method A calculation is: Federal funds/State operations $’s multiplied by the entire departmental SWCAP apportionment amount. July 30, 2003

SWCAP Budgeting - continued Method A is illustrated on the next few slide. Funding for a State department is shown on the first slide. July 30, 2003

SWCAP Budgeting - continued Apportion- ments $1.0 Million General Fund 50% Funding State department 50% Federal Fund State department receives 50% of its funding from the State General Fund and 50% from the federal government. Governor’s Budget P.S. O.E.&E. SWCAP $500,000 July 30, 2003

SWCAP Budgeting - continued Amount of SWCAP apportioned to a State department is on the next slide. July 30, 2003

SWCAP Budgeting - continued Apportion- ments $1.0 Million General Fund 50% Funding State department 50% Federal Fund Governor’s Budget P.S. O.E.&E. SWCAP 500,000 State department SWCAP amount in the Detail by Agency report is $1.0 million. July 30, 2003

SWCAP Budgeting - continued Next slide shows the SWCAP budget amount for a State department. Amount represents monies to be: Received from the federal government. Transferred to the General Fund. July 30, 2003

SWCAP Budgeting - continued Apportion- ments $1.0 Million General Fund 50% Funding State department 50% Federal Fund Amount to be included in a State department budget is $500,000. 50% x $1.0 M = Governor’s Budget P.S. O.E.&E. SWCAP $500,000 July 30, 2003

SWCAP Budgeting - continued Let’s look at a sample SWCAP Apportionments, which reflects the method shown on the previous slides. This is Method A. July 30, 2003

SWCAP Apportionment x = Instructions State department code/name Use one computation sheet for each federally funded State department. Attach this computation sheet to the SWCAP Apportionments. __________________________________________________________ As a rough guide, the State department should recover a portion of the SWCAP apportionment equal to the State department’s federal funding portion of the total State department state operations budget. Instructions State department code/name METHOD A Current Year Federal Funding $ Current Year State Operations $ Budget Year SWCAP Plan Apportionment $ Budget SWCAP Amount (whole dollars) Post this amount on SWCAP Apportionments. $ x = July 30, 2003

Budget Year SWCAP Plan Apportionment $ SWCAP Budgeting - continued Current Year Federal Funding $ Budget SWCAP amount (whole dollars) Post this SWCAP amount on SWCAP Apportionments. $ Current Year State Operations $ Budget Year SWCAP Plan Apportionment $ x = $125,000 $250,000 x $1,000,000 = $500,000 July 30, 2003

SWCAP Budgeting - continued Method B is the other method to determine an amount to budget for SWCAP. July 30, 2003

SWCAP Budgeting - continued Comments Method B __________________________________________________If Method A is not used to calculate the budgeted amount, show the computations and explain why Method A was not used. This is the budgeted SWCAP amount on the SWCAP Apportionments. This is the amount to be included in the Budget for SWCAP. Approved by Finance Budget Analyst (print name) Date Telephone Number Sample Sample Sample Sample July 30, 2003

SWCAP Budgeting - continued Method B is used when: Acceptable to the federal cognizant agency. Based on past histories. Represents the State department operation and SWCAP amount to be recovered. July 30, 2003

SWCAP Budgeting - continued Method B typically uses personal services. Other methods are: Cost allocation system. Time reporting distribution. Staffing in the federal grant to all other staffing. July 30, 2003

SWCAP Budgeting - continued Using personal services as an allocation method is illustrated on the following slide. July 30, 2003

SWCAP Budgeting - continued State department allocates SWCAP using personal service, as this reflects the administrative workload for various programs. Calculation for 2006-07 is based on budgeted personal service. Federal PY 17.2 Total PY x $207,641 = 76.2 X $207,641 = $46,869 = $47 (rounded to thousands) Budgeted SWCAP is $47.   July 30, 2003

SWCAP Budgeting - continued Amount ($47) is: Shown in the State department budget. Shown on the Supplementary Schedule of Operating Expenses and Equipment (DF-300). Included in the total SWCAP budget in Schedule 9 (Comparative Statement of Expenditures by Organization Unit, Character, Function and Fund). July 30, 2003

SWCAP Budgeting - continued Amount ($47) is: Included in Indirect Cost Rate Proposal (ICRP). Recovered from the federal government. Transferred to the General Fund. July 30, 2003

SWCAP Budgeting - continued When no amount will be recovered, State departments must document the “Zero” SWCAP amount budgeted. Documentation must include: Grant application Legislation Other relevant information July 30, 2003

SWCAP Budgeting - continued SWCAP budget amount shown on the Supplementary Schedule of Operating Expenses and Equipment (DF-300). Use UCM number 330439. Enter SWCAP amount. Do not total Pro Rata and SWCAP as one amount. July 30, 2003

SWCAP Budgeting - continued State department and Finance budget analyst verify the DF-300 amount. Discrepancies between budgeted amount and DF-300 amount must be explained to the SWCAP analyst. July 30, 2003

SWCAP Budgeting - continued Amounts not budgeted properly or not budgeted will result in: Over or understated Governor’s Budget. Deficit appropriation. Lost revenue for the General Fund. July 30, 2003

SWCAP Budgeting - continued Additional information can be found in the Budget Analyst Guide (BAG). July 30, 2003

We hoped this helped. Please view our other presentations. July 30, 2003