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

2. What is SWCAP?
January 22,2002

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

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

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

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.
January 22,2002

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

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

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

10. Central Service Agencies are:
Department of Finance (Finance)
Department of Information Technology
Department of General Services for:
California Home Page
State System
Network Infrastructure
January 22,2002

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
January 22,2002

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
January 22,2002

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
January 22,2002

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

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.
January 22,2002

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
January 22,2002

17. 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

18. 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

19. 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

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).
January 22,2002

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

22. 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

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

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

25. 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

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.
January 22,2002

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

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

29. 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

30. 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

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

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.
January 22,2002

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
January 22,2002

34. SWCAP Detail Report by Agency
January 22,2002

35. Function Reports - continued
SWCAP (and Pro Rata) reports are available at:
January 22,2002

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