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Fiscal Administration Overview June 2008

Allocation & Matched Funding Unit Office of Family Planning (OFP) Community Challenge Grant (CCG) Program. Fiscal Administration Overview June 2008. AGENDA. Informational Flow Dates to Remember Before Building your Budget Budget and Strategy Budget Components Summary Original Budget

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Fiscal Administration Overview June 2008

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  1. Allocation & Matched Funding UnitOffice of Family Planning (OFP)Community Challenge Grant (CCG) Program Fiscal Administration Overview June 2008

  2. AGENDA Informational Flow Dates to Remember Before Building your Budget Budget and Strategy Budget Components Summary Original Budget Original Budget Summary Budget Revisions Payments grantee Operation Changes Other Administration Subcontractors Agreement Funding Application (AFA) Process

  3. Informational Flow Contract Manager Point person to receive all documents Answers Budget and Invoice questions Program Consultant Answers programmatic questions staffing, workplan, progress reports Project Director and/or Coordinator Role Receives CDPH letters, e-mails, and correspondence Forwards information to appropriate grantee fiscal and program staff.

  4. Dates to Remember Submission timeline for fiscal year documents Allocation Funding Application (AFA) package is due July 1st, (2xxx) October 31st, (2xxx) - 1st quarter invoice due January 31st, (2xxx) - 2nd quarter invoice due April 30th, (2xxx) - 3rd quarter invoice due Sept. 30th, (2xxx) - 4th quarter or Final Supplemental invoice due

  5. Funding Source Funding for the CCG Program comes from Federal Temporary Assistance to Needy Families (TANF) via reimbursement from the Department of Social Services. These funds support 116 CCG agencies and their subcontractors throughout California.

  6. Budget Restrictions Below is a partial list of expenses not allowed on your budget. For a complete list, refer to your grant agreement and policy letters. No purchase of vehicles No purchase of land or buildings or improvements Any costs that are not associated with the CCG approved program workplan objectives Restricted items reflected on the budget will need to be removed before the budget can be approved.

  7. Budget Restrictions Continued… These Expenditures are allowed with limitations: Food can be budgeted, but only up to 1% of the grantee’s annual budget. This amount includes subcontractors. Space rental for program staff can not be higher than the negotiated rate, which is based on total Full Time Equivalent FTE(s). (100sq ft. x FTE x $1.00 per sq ft. x 12)

  8. Budget Restrictions Continued… Liability Insurance can be budgeted as an individual line item up to 1% of grantee budget (remainder must be budgeted within the indirect costs). Indirect Costs are not to exceed 10% of salaries and benefits.

  9. The following six documents will serve as a model for building your current fiscal year budget. The Grant agreement budget – Provides you with the five line item totals needed to create your current year budget. Last prior approved fiscal year budget – Provides you with an example of how you estimated expenditures in the previous fiscal year. Previous fiscal year invoices – they will show you how the money was actually spent. The current proposed workplan Provides you an idea of what positions may be needed in order to estimate staff’s full time equivalent (FTE). Attachments B1 & B2 budget resource documents will assist you in budgeting detail line item expenditures correctly and provide budget requirements. Contract Manager is also a good resource when you have questions. Budget and Strategy

  10. Remember: The budget is always your best estimate. Invoicing is always based on actual expenditures. Seldom is your best estimate the same as actual expenditures. It is likely that you will require one if not two budget revisions during the fiscal year to accommodate actual expenditures. Budget and Strategy Continued…

  11. Budget Components Summary Five line item budget Personnel: Staff salaries & benefits. Operating Expenses: Expenses necessary to run the program. Subcontractors: If an grantee received funding level 2, a minimum of two subcontractors is required. Other Charges: Anything that is not a day to day expense. Indirect costs: costs that accrue in the normal conduct of business that can only be partially attributable to performance of a grant (e.g., administrative expense, payroll, accounting, liability insurance, janitorial, security, building maintenance, Executive Director’s time).

  12. ORIGINAL BUDGET Building the Budget Worksheet All worksheet cells that allow data input are highlighted in yellow. The white cells do not allow data input because they contain formulas that automatically calculate. Limit entries to whole numbers. After completing and reviewing the entire document, choose “save as” and save the file with a new name.

  13. ORIGINAL BUDGETExample Grant Agreement Budget Agency Name XX-XXXXX Exhibit B, Attachment V Budget Year 5 07/01/08 through 06/30/09 Personnel (total of salaries, wages, and fringe benefits) $97,175O Operating Expenses $ 10,184 Subcontracts $ -0- Other Costs $ 9,923 Indirect Costs (not to exceed 10% of Personnel including benefits) $ 9,718 Total $ 127,000

  14. ORIGINAL BUDGETBudget Worksheet (1)Personnel

  15. ORIGINAL BUDGETBudgetWorksheet (2)Operating and Subcontractors

  16. ORIGINAL BUDGETBudget Worksheet (3)Other and Indirect Costs

  17. Original Budget Summary Five Major Line Categories Page 1 of 3

  18. Original Budget Summary Personnel and Operating Page 2 of 3

  19. Budget Component Summary Subcontractors and Other Costs Page 3 of 3

  20. Budget RevisionsThere are 3 Types of Revisions Informal Allowable Line Item Shift Formal Budget Revision (no Grant Amendment required) Formal Budget Revision (Grant Amendment required)

  21. BUDGET REVISIONSInformal Allowable Line Item Shifts Definition Budget Format Requesting a Budget Revision Approval Process

  22. BUDGET REVISIONSFormal Budget Revision (no Grant Amendment required) Definition Budget Format Requesting a Budget Revision Approval Process

  23. BUDGET REVISIONS Formal Budget Revision Grant Agreement Amendment Description Budget Format Requesting a Budget Revision Approval Process

  24. PAYMENTS Four types of payments Initial Allotment Up to twenty-five (25) percent of the yearly grant amount and can be requested at the beginning of each fiscal year. Quarterly Invoices Invoice for actual expenditures. Submitted each quarter of the fiscal year. Supplemental Invoice – Final Invoice One supplemental invoice can be submitted each fiscal year. Submit supplemental invoice after all four quarterly invoices are submitted to close out the fiscal year. Final Invoice – Expiration of Grant Term A final undisputed invoice will be submitted at expiration of the grant term. A Contractor’s Release Form must be included.

  25. PAYMENTS Initial Allotment CCG agencies may annually request an initial allotment up to 25% of their annual grant amount. Initial allotment payments can be requested only if all of the following criteria are met: The grant has been fully executed; The Governor’s Budget for the fiscal year has been signed; and The grantee has repaid all of the previous years initial allotment. The initial allotment is recouped in 1/3 increments from the first three quarterly invoices. If unable to recoup the entire allotment within the first three quarters, we will continue to recoup through the 4th quarter and any supplemental invoices, if needed. (If after all invoicing has been completed and the grantee still has a balance owing, they would need to contact their contract manager to discuss repayment options.) The form to request the initial allotment is included in the budget template. It must be printed on grantee letterhead when submitted. See an example of the form on the next slide.

  26. PAYMENTSInitial Allotment Form

  27. PAYMENTSInvoices Description Invoice Format Submitting an Invoice Initial Allotment Recovery Recoupment of unreimbursed costs from previous quarters Receipt of payment

  28. PAYMENTSSupplemental/or Final Invoice Description Invoice Format Submitting a Supplemental or/Final Invoice Receipt of Payment

  29. Grantee Operation Changes Legal grantee Changes grantee Information Change

  30. OTHER ADMINISTRATION Record retention Reminder to return State Equipment/Property

  31. Agreement Funding Application(AFA) Process Description The AFA package consists of specific documents that are required to be submitted prior to the start of each fiscal year. These documents must be approved by your Contract Manager and Program Consultant. Once approved, the grantee may invoice. Due Date July 1st, unless alternate date is provided by OFP

  32. Agreement Funding Application(AFA) Process Requirements grantee’s must use the most current documents to create their AFA Package. grantee’s computers are required to contain software applications necessary to conduct business with OFP. Refer to your grant and CCG Program Policy Letters for computer and software requirements. grantee must submit all required documents listed on the AFA Checklist. For Fiscal Year 08-09 you will be required to submit your AFA Package electronically to your assigned Contract Manager. grantee’s are required to use the following naming protocol in the subject line of your AFA submission e-mail. FY 08-09 AFA Package – Grant # (grantee Complete Name) This will assist us with identifying your documents quickly.

  33. Agreement Funding Application(AFA) Process Submission Method Each grantee will submit one e-mail that contains all of the required AFA documents to their assigned Contract Manager. You may submit AFA documents in word, excel or PDF format. However, it is required that any document containing a signature, e.g., grantee Budget, grantee Information Form, School Agreements and AFA Checklist be sent in the PDF format.

  34. Agreement Funding Application(AFA) Process Approvals – Contract managers and Program Consultants will review your AFA documents simultaneously. If there are any questions or changes that are required your CM will contact you. If at any time you require a status on the approval of your AFA Package, please contact your CM. Once all of the AFA documents are preliminarily approved by your CM and PC you will receive an e-mailed PDF copy of your formal AFA approval letter along with pertinent documents from your CM. Reminder: All fiscal and resource documents are located on the OFP website at: www.cdph.ca.gov/programs/OFP/Pages/default.aspx

  35. This Concludes the Fiscal Administration Training!

  36. QUESTIONS ?

  37. Webinar Follow-up • Please complete the feedback survey for the Webinar. The survey can be located at www.etr.org/ofp/webinar • If you have additional questions once the webinar is completed, email questions to ofp.mailbox@cdph.ca.gov   (All questions need to be submitted by June 24th) • The CCG Fiscal Administration webinar presentation can be downloaded at:   http://www.etr.org/ofp/webinar/index.htm • 37 • 37

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