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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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SWCAP Budgeting - continued
• Department of Finance budget analyst receive a SWCAP Apportionments.
• Click here to see a SWCAP Apportionments.
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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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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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• 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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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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• Two methods to determine the amount to budget for SWCAP are:
• Method A
• Method B
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• 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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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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• Method A calculation is:
Federal funds/State operations $’s multiplied by the entire departmental SWCAP apportionment amount.
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• Method A is illustrated on the next few slide.
• Funding for a State department is shown on the first slide.
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Governor’sBudget
P.S.O.E.&E.SWCAP $500,000
State departmentFunding
SWCAPApportion-
ments$1.0
Million
General Fund50%
50%FederalFund
State department receives 50% of its funding from the State General Fund and 50% from the federal government.
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SWCAP Budgeting - continued
• Amount of SWCAP apportioned to a State department is on the next slide.
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Governor’sBudget
P.S.O.E.&E.SWCAP 500,000
State departmentFunding
SWCAPApportion-
ments$1.0
Million
General Fund50%
50%FederalFund
State department SWCAP amount in the Detail by Agency report is $1.0 million.
SWCAP Budgeting - continued
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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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SWCAP Budgeting - continued
Governor’sBudget
P.S.O.E.&E.SWCAP $500,000
State department
Funding
SWCAPApportion-
ments$1.0
Million
General Fund50%
50%FederalFund
Amount to be included in a State department budget is $500,000.50% x $1.0 M =
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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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SWCAP Apportionment
Instructions
State departmentcode/name
METHOD A
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.
Current YearFederal Funding
$
xxCurrent Year
State Operations
$
Budget Year SWCAP
Plan Apportionment
$
Budget SWCAP Amount(whole dollars)
Post this amount on SWCAP Apportionments.$
==
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Current Year Federal Funding
$
Current YearState Operations
$
Budget Year SWCAP
Plan Apportionment
$
Budget SWCAP amount(whole dollars)
Post this SWCAP amount on SWCAP Apportionments.
$==xx
$125,000 $250,000 $1,000,000 $500,000xx ==
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• Method B is the other method to determine an amount to budget for SWCAP.
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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 SampleSample Sample
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• 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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• 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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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.
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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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• Amount ($47) is:
• Included in Indirect Cost Rate Proposal (ICRP).
• Recovered from the federal government.
• Transferred to the General Fund.
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• 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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• 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.
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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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• 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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SWCAP Budgeting - continued
• Additional information can be found in the Budget Analyst Guide (BAG).
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