1 January 22,2002

SWCAPOverview

Department of FinanceFiscal Systems and Consulting Unit

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What is SWCAP?

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SWCAP is an acronym for:Statewide Cost Allocation Plan.

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

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SWCAP is the process that . . .

Apportions the expenditures of each CSA to State departments.

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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.

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What is a Central Service Agency?

Supports the general operation of State government.

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What is a Central Service Agency?

- continued

Provides services to other State departments.

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What is a Central Service Agency?

- continued

CSA is defined in Government Code Section 11270.

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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

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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

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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

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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

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Let’s see how the SWCAP plan is developed.

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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.

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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

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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.

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March, April, May• Another table is:

– 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.

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March, April, May• 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.

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March, April, May

• 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).

Update:

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June

• Training for CSAs.• Submit Pro Rata Certification to the

State Controller’s Office.

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July through December

• Plans • Budgets

Work on the SWCAP and Pro Rata:

Provide training to:• Budget Analysts (Finance)

• State Departments:– Pro Rata– SWCAP (Statewide Cost Allocation Plan)– ICRPs (Indirect Cost Rate Proposals)

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Information needed to allocate expenditures

To develop SWCAP reports, four types of information are needed.

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Information needed to allocate expenditures - continued

• Budget data• Central service agencies• Workload data• CSA expenditures data

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Budget Data Source

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

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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.

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Workload

CSA provides workload data by their assigned function/s.

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Central Service Expenditure Data

• CSA provides their total expenditures. • Following chart displays the CSA

expenditure data.

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Central Service Expenditure Data - continued

Non-reimbursedGeneral Fund expenditures

Reimbursedexpenditures

Non-centralservice

expenditures

Central Service Agencies

Central

service

expenditures

Unallowable C

SA

Total expenditures ties to:Past Yr. Actual = Year-end Fin. StatementsBudget Yr. Estimate = Governor’s Budget

LessEquals

Note: Non-reimbursed expenditures are distributed in the plan.

These expenditures are removed.

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Budget(Schedule 10)

Data

SWCAPReports

PC program allocates this data to produce:

Detail SWCAP by Functions Reports

WorkloadData

Functions ExpenditureData

Generate Reports

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Calculation

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

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Calculation - continued

• Calculation distributes each State departments usage of the functions.

• A State departments share of these functions are reflected as total allocated expenditures.

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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

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STATE OF CALIFORNIA - - DEPARTMENT OF FINANCE 7:50 AM 2002-03 SWCAP DETAIL REPORT BY AGENCY 2000-01 2000-01 2002-03 FUNCCODE FUNCTION UNITS WORKLOAD PAST PAST ROLL-FORWARD BUDGET TOTAL YEAR YEAR YEAR ALLOCATED ACTUAL ESTIMATE ESTIMATE ( + ) ( - ) ( = ) ( + ) ( = )

13 Agency: 2920 Technology, Trade, and Commerce Agency

288 004 Finance Audits Hours 40 6,722 5,850 872 6,204 7,076 289 005 Finance Budgets Hours 1181 133,170 127,509 5,661 141,780 147,440 290 010 Finance CALSTARS Dollars 58513 3,683 3,965 -282 3,406 3,124 291 100 Department of Information Technology Dollars 184 18,017 17,089 928 18,786 19,714 292 150 CA Home Page Dollars 58513 0 0 0 3,896 3,896 293 151 State E-mail Dollars 58513 0 0 0 1,456 1,456 294 152 Network Infrastructure Dollars 58513 0 0 0 958 958 295 201 Controller Accounting Records 12201 55,661 42,996 12,665 56,184 68,849 296 202 Controller Claims Audits Warrants 3751 534 5,143 -4,609 539 -4,070 297 203 Controller Payroll Warrants 3634 3,355 1,903 1,452 3,387 4,839 298 204 Controller General Disbursements Warrants 3751 2,095 4,332 -2,237 1,484 -753 299 205 Controller Field Audits Hours 27 1,628 968 660 1,642 2,301 300 211 Controller PPSD(Payroll)/SDD(Systems) Positions 321 18,524 24,220 -5,696 18,697 13,001 301 302 Treasurer Item Processing Warrants 7385 52 168 -116 107 -9 302 303 Treasurer Cash Mgmt. and Public Finance Dollars 58513 4,582 3,479 1,103 6,829 7,933 303 400 State Personnel Board Positions 321 10,718 6,461 4,257 11,168 15,425 304 410 Personnel Administration Positions 321 16,283 8,295 7,988 28,326 36,314 305 500 Victim Comp and Gov Claim Bd, CA Records 6 840 0 840 595 1,434 306 510 Office of Administrative Law Hours 166 34,652 11,162 23,490 37,338 60,828 307 520 State Library Dollars 58513 2,608 2,431 177 2,578 2,755 308 600 Health Benefits for Annuitants(Retired) Dollars 1167743 435,419 381,197 54,222 587,946 642,169 309 605 Justice Legal Hours 194 10,402 7,979 2,423 11,371 13,794 310 799 Bureau of State Audits Hours 817 64,012 536 63,476 67,365 130,841 TOTALS: Technology, Trade, and Commerce Agency 822,957 655,683 167,273 1,012,042 1,179,314

Percent 0.15% 0.13% 0.32% 0.14% 0.15% Summary for 'agency' = 2920 (23 detail records)

SWCAP Detail Report by Agency

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Function Reports - continued

• SWCAP (and Pro Rata) reports are available at:

http://www.dof.ca.gov/fisa/proswcap/proswcap.htm

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