Transcript Document 7347605

Florida Coalition Against Domestic Violence
FY 2011-2012 Contract Application
and Budgeting Training
February 9, 2011
Agenda
Introduction
Funding Levels
Closeout 2010/2011
Programmatic
Fiscal
Contract Application
Cost Allocation Process
FCADV Budget Process
Funding Streams
Match requirements
Contract Management Resources and Guides
Upcoming Trainings
Q & A Session/ Adjournment
Funding Levels
FY 2011-2012
Funding Levels
Please note that all budget projections are
tentative and will not be final until the 2011
legislative session has adjourned and the
Governor has signed the 2011/2012
Appropriations Act.
*
All contracts are subject to available
funding
FY 2010/2011
Close Out
Programmatic Closeout
Includes, but is not limited to, determining
and documenting that:
All deliverables (i.e. primary prevention, rural, ARRA,
etc. and reports were received and approved in
writing
Program objectives were met
Remedies have been assessed for nonperformance/non-compliance
Monitoring Corrective Plans have been submitted and
approved
Fiscal Closeout Cont.
Disallowed costs and unused grant
funds have been recovered.
Final payment to provider is made only
after all programmatic and fiscal steps
have been completed.
All financial reports has been reviewed
and approved in writing.
Expenditure review has been
performed.
Match requirements have been met.
Fiscal Closeout
Unexpended Funds
All funds disbursed under contract with FCADV
shall be fully expended on costs authorized by
and in accordance with, the terms of the
contract. Within 90 days following the end of
FCADV’s fiscal year of this contract, the provider
shall return any unexpended funds to FCADV.
FY 2010-11 Contract Overview
New contracts will be emailed to centers by prior to
July 1st for execution
An executed copy must be submitted to FCADV by
June 30th
All contracts shall be fully executed by July 1st
Once the contract has been fully executed a copy
shall be mailed to centers
Post Award Notices will be sent 90 days after
execution
Application
Components
10
Contract Application
The Contract Application was
released on January 28, 2011 and
is available for download at the
following link:
http://www.fcadv.org/fy.php
A. CERTIFIED DOMESTIC VIOLENCE
CENTER CONTACT INFORMATION
The center shall provide the following for all staff
that help facilitate the center’s operations:
• Addresses
• Telephone and fax numbers
• Email addresses
B. Acknowledgement and
Certification
This document shall be reviewed and signed by the following:
Executive Director, CEO, or an authorized official of the
business office
It is important to note that by signing the Acknowledgment
and Certification, the center is agreeing to:
Terms and Conditions as outlined
Non-supplanting of funding agreement
Certification that all information in the application is complete
and correct
Please note: The original signature of this certification must
be sent to FCADV with the hard copy of the application
C. List of Anticipated
Subcontractors
The center must provide a listing of any subcontractors that
are anticipated for the contract period.
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This would include the following:
Subcontractor name
Address
Type of services to be provided
Whether the service was provided under a subcontract for the
previous contract period
Note: In the event the name of the subcontractor is not known
at the time the application is submitted, the center must
provide a brief description of the process that will be used to
identify and select the subcontractor.
D. Services Activity Narrative
A narrative is required only if changes have
occurred to any of the nine core services since
your last approved application. The nine core
services include.
E. Cost Allocation Plan
A narrative shall be submitted as part of the CAP
providing a list of the services or programs explaining the
allotment of all funding. Centers are also required to
submit an organizational chart as part of the cost
allocation plan.
Note: Instructions for the completion of the Cost
Allocation Plan (CAP) can be located on the FCADV
website. Also, the CAP submitted FY 2010/2011 can be
updated to reflect any changes.
F. Budget Information
Centers should complete the budget based on
FY 2010/2011 award of funds.
Note: All budget projections are tentative and will
not be final until the 2011 legislative session has
adjourned and the Governor has signed the
2011/2012 Appropriations Act
G. Board of Directors
Current list of Board Members, including
any positions held. This list shall include
the following:
• Their affiliations
• Mailing and email address
• Phone numbers
H. Inter-Agency Agreements
Copies of any Inter-Agency Agreements
entered into between the center and other
organizations.
I.
Letters of Support
Include three letters of support from
community organizations showing support
for the center’s operation. At least one of
the support letter shall be from local law
enforcement.
J. Insurance
Provide a copy of the current insurance
certificate for the center.
K. Civil Rights Compliance
The center shall complete the Civil Rights
Compliance Questionnaire as part of the
application process.
L. Policies & Procedures
Include copy of complete and updated policy
and procedure manuals for the following areas:
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Personnel
Purchasing
Accounting
Board of Directors (include by-laws)
Program
Employee handbook
Emergency/Crisis Management/Risk
Management Plan
Cost Allocation
Process
Accounting Systems
Cost Allocation is predicated on the
premise that organizations maintain an
adequate accounting system and
accounting records to document costs
and support claims.
What is “Cost Allocation”?
Cost Allocation is a Process to Determine the
“Total Cost” of a “Cost Objective”
Achieved By Distributing or Apportioning
Costs to a Benefiting “Cost Objective”…
Using Statistical Data or Metrics that Measure
the Usage of a Service or the Relative Benefit
Received
What is a “Cost Objective”?
A “Cost Objective” is a particular award,
contract, grant, project, service, or other
activity of an organization for which cost
data are desired and for which provision is
made to accumulate and measure the
costs.
What is the “Total Cost” of a Cost
Objective?
“Total Cost” is composed of the sum of the
allowable direct costs and allocable
indirect costs, less any applicable credits.
Total Costs = Direct + Indirect
Direct Costs
(Program)
Can be identified
specifically with a
particular final cost
objective (i.e., a
particular award,
service or direct
activity)
Indirect Costs
(Shared)
Incurred for common
or joint objectives and
cannot be readily
identified with a
particular final cost
objective
Allocating Indirect Costs
Allocation Bases:
The methodology or statistical measure by
which Indirect Costs are distributed to other
benefiting services and/or cost objectives
Examples May Include:
Number of Active Employees
Number of Transactions Processed
Square Footage Occupied
Salaries and Wages of Units Supervised
Direct Assignment
Cost Allocation Example
Copier Example:
Three Divisions Utilize
Division A – 12 Staff
Division B – 6 Staff
Division C – 22 Staff
Copier Example
(continued):
How Do We Apportion or Allocate These
“Costs” to the Three Divisions?
Equal Distribution (i.e., 1/3rd Each)
“Good”
Number of Staff Using the Copier
A – 30%, B – 15%, C – 55%
“Better”
User Codes- (This is the method which FCADV uses)
Measures Actual Usage of the Copier
“Best”
Allowable Costs
To Be Allowable, Costs Must Meet the Following General
Criteria:
Be “reasonable” for the
performance of the award
Be “allocable” to the award under
OMB A-122 cost principles
Conform to any limitations or
exclusions imposed by OMB A-122
cost principles or in the award as to
the types or amount of cost items
Be consistent with policies and
procedures that apply uniformly to
both federally-financed and other
activities of the organization
Be accorded consistent
treatment
Be determined in accordance
with generally accepted
accounting principles (GAAP)
Not be included as a cost or
used to meet cost sharing or
matching requirements of
any other federally-financed
program
Be adequately documented
Reasonable Costs
A Cost is Reasonable if it Meets the Following General
Criteria:
Pass prudent person test – it does not exceed that which
would be incurred by a prudent person under the
circumstances prevailing at the time of the decision to incur
the costs
Recognized as ordinary and necessary for the operation of
the organization or the performance of the award
Constitutes sound business practice, including arms length
bargaining, and conforms to the restraints and requirements
of Federal and State laws and regulations, and terms and
conditions of the award
Prudence exercised in the circumstances considering
responsibilities to the organization, its members, employees,
clients, public, and Federal Government
Does not significantly deviate from the organization’s
established practices
Allocable Costs
To be Allocable, Costs Must Meet the Following General
Criteria:
A cost is allocable in accordance with the relative benefits received
Treated consistently with other costs incurred for the same purpose in like
circumstances and
Incurred specifically for the award (direct relationship), or
Benefits both the award and other work and can be reasonably
distributed in proportion to the benefits received, or
Is necessary to the overall operation of the organization and a direct
relationship to any particular cost objective cannot be shown
Costs allocable to a particular award or cost objective may not be
“shifted” to other Federal awards to overcome funding deficiencies, or to
avoid restrictions by law or by terms of the award
Direct Costs
Direct Costs are those costs that can be identified
specifically with a particular final cost objective (i.e.,
a particular award, project, service, or other direct
activity of an organization)
Costs identified specifically with awards are direct
costs of the awards and are to be assigned directly to
the award
Costs identified specifically with other final cost
objectives of the organization are direct costs of those
cost objectives and are not to be assigned to other
awards directly or indirectly
Direct Costs
The following are examples of unallowable functions that
should not be included in the indirect cost pool but must
be treated as direct costs and allocated an equitable
share of indirect costs:
Maintenance of membership rolls, subscriptions,
publications, or related functions
Providing services and information to members,
legislative or administrative bodies, or the public.
Meetings and conferences except those held to
conduct the general administration of the organization.
Maintenance, protection, and investment of special
funds not used in operation of the organization.
Administration of group benefits on behalf of members
or clients, including life and hospital insurance, annuity
or retirements plans, financial aid, etc.
Indirect Costs
Indirect Costs are those that have been incurred for
common or joint objectives and cannot be readily identified
with a particular final cost objective
After direct costs have been determined and assigned
directly to awards or other work as appropriate, indirect
costs are those remaining to be allocated to benefiting
cost objectives
A cost may not be allocated to an award as an indirect cost
if any other cost incurred for the same purpose, in like
circumstances, has been assigned to an award as a direct
cost
Salaries and Wages
Documentation
Salaries and Wages
Documentation
Payroll - Charges to awards for salaries and
wages, whether treated as direct costs or indirect
costs, will be based on documented payrolls
approved by a responsible official of the
organization (subparagraph 8.m.(1) of Appendix B
to 2 CFR Part 230)
Personnel Activity Reports (PARs) – The
distribution of salaries and wages to awards
must be supported by personnel activity reports
(subparagraph 8.m.(1) of Appendix B to 2 CFR
Part 230)
Personnel Activity Reports
(PARs)
PARs reflecting the distribution of activity of each
employee must be maintained for all staff members
(professional and nonprofessionals) whose
compensation is charged, in whole or in part, directly to
awards.
PARs must also be maintained for other employees
whose work involves two or more functions or activities
in order to support the allocation of indirect costs.
(e.g., an employee engaged part-time in indirect
cost activities and part-time in a direct function)
Personnel Activity Reports
(PARs)
PARs maintained by non-profit organizations must:
Reflect an after-the-fact determination of the actual activity of
each employee (Budget estimates do not qualify as support for
charges to awards)
Account for the total activity for which employees are
compensated and which is required in fulfillment of their
obligations to the organization
Be signed by the individual employee that the distribution of
activity represents a reasonable estimate of the actual work
performed by the employee during the periods covered by the
report
Note: May be signed by a responsible supervisory official having first hand
knowledge of the activities performed by the employee, be prepared at
least monthly, and must coincide with one or more pay periods.
FCADV Budget Process
The Budget
When creating a budget it is important
that the budget does the following:
Clearly show whose dollars paid for
what
Paints a realistic picture of funding
awards (not overstated or understated)
Fully meets the needs of your center
Segregation of Funds
Whose dollars paid for what?
Federal Grant
“I’m not sure
who paid for my
salary…hmmm”
Foundation Grant
State Contract
Salaries
Supplies
Rent
Travel
Insurance
Segregation of Funds
State Contract
Salaries,
Rent,
Utilities,
Insurance,
Travel, etc.
Federal Grant
Salaries, Rent,
Utilities,
Insurance,
Travel, etc.
Foundation Grant Service Fees
Salaries, Rent,
Utilities,
Insurance,
Travel, etc.
AGENCY CHECKBOOK
Salaries, Rent,
Utilities,
Insurance,
Travel, etc.
FCADV Budget Components
Wages/Salaries
Fringe Benefits
Staff Travel
Contracted Services
Subcontract Services
Participant Program Services
Office Expenses
FCADV Budget Components
Equipment
Rental or Use of Space
Rental of Equipment
Insurance
Membership Fees & Subscriptions
Advertising
Contracted Services
Describe type of professional services or labor
All Cost will be shared or indirect such as:
Audit fees
Payroll services
Accounting services
Centers must apply a fair allocation among funding
streams regarding audit fees.
Federal/State funding exceeding $500,000 are subject to
OMB A-133 and Florida Single Audit Act requirements.
Participant Program Services
Includes the following:
Transportation
Food vouchers
Child care
Housing
Relocation costs
Utility deposit
Utility payment
Parking
Gasoline
Legal documents
Please note: Participant
program services does
not include staff food.
Other Expenses
Supplies
Detail between Direct and Shared
Detail not total only
Equipment
IRR required prior to purchase
Rental or Use of Space
Breakout between Direct and shared
Narrative must agree with summary page
Insurance
Detail types of insurance
Narrative must agree with summary page
Membership Fees & Subscriptions
Detail each type of membership or subscription fee
FCADV membership is not allowable
Advertising
Detail needed
Funding Streams
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STOP
Violence Against Women Formula Grant
Program, originating from the US Dept. of Justice
Funds may be used to provide training to staff and
allied professionals, community outreach or direct
services to victims of domestic violence or sexual
assault. Although services are primarily provided
for adult victims, limited services can be provided
to the children of victims if these services are
supplemental and complimentary to services
being provided to the adult primary victim.
TANF
Temporary Assistance to Needy Families
Domestic Violence Prevention, originating from the
US Dept. of Health & Human Services
Funds may be used to provide domestic violence
prevention services for TANF eligible participants
including face to face crisis counseling (for adults
and children), case management, legal advocacy,
social services and other eligible crisis intervention
services provided by Domestic Violence Centers
to victims of domestic violence. The Domestic
Violence Centers are required to certify and
maintain all TANF participants eligibility records.
FVPSA
Family Violence & Prevention Services Act/Domestic Violence Task Force
Funds provide for costs associated with Domestic
Violence Centers including establishing, maintaining and
expanding programs and projects to prevent family
violence; immediate shelter and related assistance for
victims of family violence and their dependents; and
establishment of safety plans for the victims. The
eligible services provided by shelters also include
information and referral, counseling, case management,
temporary emergency shelter for more than 24 hours, 24
hour-hotline, safety planning training for law enforcement
personnel, assessment and appropriate referral of
resident children and community education.
DVTF/GR/PPE
Domestic Violence Trust Fund/General Revenue
Funds provide for costs associated with Domestic
Violence Centers including establishing, maintaining and
expanding programs and projects to prevent family
violence; immediate shelter and related assistance for
victims of family violence and their dependents; and
establishment of safety plans for the victims. The
eligible services provided by shelters also include
information and referral, counseling, case management,
temporary emergency shelter for more than 24 hours, 24
hour-hotline, safety planning training for law enforcement
personnel, assessment and appropriate referral of
resident children and community education.
Unallowable Expenditures
The following are examples of unallowable costs that should not be
included in the indirect cost pool:
Equipment and other capital expenditures (15)
Alcoholic beverages (2)
Bad debts (3)
Contingency provisions (8)
Contributions (9)
Legal expenses for prosecution of claims against the federal government
(10)
Entertainment costs (14)
Fines and penalties (16)
Goods and services for personal use (18)
Fund raising (23)
Lobbying (25)
Losses on other awards (26)
Organization costs (31)
Selling and marketing (48)
Note: The numbers represent the section numbers of each item in OMB
Circular A-122 Attachment B
Match Requirements
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Match Requirements
FVPSA
Match required - 20%
FVPSA match may be cash or in-kind and shall be utilized
for services in compliance with the terms and conditions of
your FCADV contract
STOP
Match required - 25%
STOP match may be cash or in-kind and shall be utilized for
services in compliance with the terms and conditions of
your FCADV contract
DVTF and GR are allowable for matching purposes
Please note: Federal dollars are not allowable as match for
state funds or federal funds
Match Requirements
The provider shall certify its commitment of cash
or in-kind match through Attachment II, of the
contract.
The provider shall submit documentation of the
match on a quarterly basis as a part of the
Quarterly Financial Report, as described in your
core FCADV contract.
Please note: If the provider fails to meet the
match requirements, the provider shall remit a
payment to FCADV for the amount of the
unmatched federal dollars within 30 days of the
end of each corresponding state fiscal year.
Contract Management
Resources and
Guides
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Reference Guide For
State Expenditures
Reference Guide For
State Expenditures
Provides guidance state agencies and entities as it
relates to various categories of expenditures.
Does not cover all situations. Each situation should
be addressed on case by case basis.
Please Note:
Undocumented expenditures are always unallowable
(Incidental expenditures may be excepted.) Also, any
expenditure that would be disallowed as a direct
expense may not be charged as an indirect expense.
Contract Management
Resources and Guides
Additional guidelines can be found on the
FCADV website at the following link:
http://www.fcadv.org/qualitycontract_guidelines.php
Reference Materials
OMB Circular A-122, “Cost Principles for Non-Profit Organization”
OMB Circular A-110, “Uniform Administrative Requirements for
Grants and Agreements with Institutions of Higher Education,
Hospitals, and Other Non-profit Organizations”
OMB Circular A-133 “Audits of States, Local Governments, and NonProfit Organization.”
ASMB C-5, “A Guide for Nonprofits”
Grants Administration Manual/Grants Policy Directives
45 CFR Part 74, “Uniform Administrative Requirements for Awards
and Subawards to Institutions of Higher Education, Hospitals, Other
Nonprofit Organizations, and Commercial Organizations; And Certain
Grants and Agreements with States, Local Governments and Indian
Tribal Governments” – U.S. HHS Implementing Regulations for OMB
A-110.
Internet Sites:
OMB Circulars - www.whitehouse.gov/omb/grants/index.html
HHS Cost Policy Issuances- http://rates.pcs.gov/fms/dca/np.html
CFR Sections - www.access.gpo.gov/nara/cfr/index.html
Adjournment
If at anytime you have questions or concerns
please contact us directly using the following:
[email protected]
FCADV
425 Office Plaza Dr.
Tallahassee, FL 32301
(850)425-2749