1. SWCAP Budgeting
July 30, 2003

2. 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.
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3. SWCAP Budgeting - continued
Department of Finance budget analyst receive a SWCAP Apportionments.
Click here to see a SWCAP Apportionments.
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4. 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.
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5. SWCAP Budgeting - continued
SWCAP Apportionments is used to determine the amount to budget for SWCAP.
State departments receiving federal funds will recover SWCAP.
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6. 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.
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7. SWCAP Budgeting - continued
State department may complete the SWCAP Apportionments but it must be approved and signed by the Finance budget analyst.
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SWCAP Apportionments not signed or incorrectly signed is returned to the Finance budget analyst for approval.
Signature box is on the next slide.
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9. SWCAP Budgeting - continued
Two methods to determine the amount to budget for SWCAP are:
Method A
Method B
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10. 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.
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11. 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.
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12. SWCAP Budgeting - continued
Method A calculation is:
Federal funds/State operations $’s multiplied by the entire departmental SWCAP apportionment amount.
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13. SWCAP Budgeting - continued
Method A is illustrated on the next few slide.
Funding for a State department is shown on the first slide.
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14. 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
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15. SWCAP Budgeting - continued
Amount of SWCAP apportioned to a State department is on the next slide.
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16. 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.
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17. 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.
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18. 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
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19. SWCAP Budgeting - continued
Let’s look at a sample SWCAP Apportionments, which reflects the method shown on the previous slides.
This is Method A.
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20. 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 =
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21. 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
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22. SWCAP Budgeting - continued
Method B is the other method to determine an amount to budget for SWCAP.
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23. 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
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24. 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.
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25. 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.
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Using personal services as an allocation method is illustrated on the following slide.
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27. SWCAP Budgeting - continued
State department allocates SWCAP using personal service, as this reflects the administrative workload for various programs. Calculation for is based on budgeted personal service.
Federal PY
Total PY x $207,641 = 76.2 X $207,641 = $46,869
= $47 (rounded to thousands)
Budgeted SWCAP is $47.
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28. 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).
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29. SWCAP Budgeting - continued
Amount ($47) is:
Included in Indirect Cost Rate Proposal (ICRP).
Recovered from the federal government.
Transferred to the General Fund.
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30. 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
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31. SWCAP Budgeting - continued
SWCAP budget amount shown on the Supplementary Schedule of Operating Expenses and Equipment (DF-300).
Use UCM number
Enter SWCAP amount. Do not total Pro Rata and SWCAP as one amount.
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32. 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.
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33. 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.
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34. SWCAP Budgeting - continued
Additional information can be found in the Budget Analyst Guide (BAG).
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35. We hoped this helped. Please view our other presentations.
July 30, 2003