1 / 63

California Department of Public Health

California Department of Public Health. CalFresh Outreach Fiscal Orientation October 2012. “We are indeed much more than what we eat, but what we eat can nevertheless help us to be much more than what we are.” Adelle Davis. Goal of Fiscal Training.

brit
Download Presentation

California Department of Public Health

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. California Department of Public Health CalFreshOutreach Fiscal Orientation October 2012 “We are indeed much more than what we eat, but what we eat can nevertheless help us to be much more than what we are.” Adelle Davis

  2. Goal of Fiscal Training To ensure that CalFresh Outreach contractors have an accurate understanding of the fiscal requirements of their Network contract

  3. Training Topics • Reimbursement formulas • Contracting process • Source documentation requirements • Cost reimbursement process

  4. Terminology • State Share: Activities funded by your agency during the contract year • Federal Share: Activities reimbursed by USDA during the contract year

  5. CalFreshOutreachFunding Mechanism • 100% of State Share reimbursed by USDA to CDSS/CDPH • 75% to Prime Contractors • 25% to CDSS/CDPH

  6. State Share CalFreshOutreachReimbursement Diagram Federal Share USDA $1 CDSS CDPH $.25 Prime $.75 Subs $1 $X

  7. Reimbursement Example • Agency’s state share contribution • $300,000 • USDA’s total federal share reimbursement • $300,000 • $225,000 = Prime agency reimbursement • $75,000 = State agency reimbursement • Agency budget • $300,000 state share / $225,000 federal share

  8. State-Level Services Conducted with Federal Share Reimbursement • Contract/program management & administration • Brochures, flyers, bookmarks • Toolkit and training video • Statewide hotline • Website • Media activities • Trainings • Research and evaluation

  9. Roles & Responsibilities “A man is in general better pleased when he has a good dinner upon his table, than when his wife talks Greek.” Samuel Johnson

  10. Contract Manager • Budget justifications, budget revisions & source documentation review • Contract, fiscal & administrative issues (including negotiations & processing of contract) • Invoice processing • MOUs & subcontractor agreements • Equipment management • Travel approval • Site visits & desk reviews • Ongoing technical assistance

  11. Contractor Responsibilities • Document State & Federal Share expenditures • Complete & submit State Share documentation reports • Complete & submit Federal Share invoices • Prepare & respond to Network/USDAsite visits, desk reviews, & requests for information • Retain records for three years after contract term ends • Update address & personnel changes

  12. RFA and Contract Processing Steps • Prime agency recruits subs to participate in Network activities* • Prime agency solicits and processes sub applications and prepares RFA application* • Prime submits RFA application to Network • Network & Prime negotiate SOW and budget • Network packages contract • Prime signs contract • Network processes contract for full execution • Network/CMU approval: 4-6 weeks • DGS approval: 2-4 weeks *Umbrellas Agencies Only

  13. Source Documentation “Sharing food with another human being is an intimate act that should not be indulged in lightly.” M. F. K. Fisher

  14. Source Documentation Reviews • Desk reviews: Remote fiscal & administrative evaluation, which is conducted by Network of Prime and Prime of Subs • Site visits: In-person fiscal, administrative, & program evaluation, which is conducted by USDA, Network, and/or Prime

  15. SOW Requirements for Fiscal Reviews • Collect and review source documents for first two quarters (if invoicing quarterly) or first two months (if invoicing monthly) of invoice submission for all new subcontractors. • Conduct fiscal visits or desk reviews for at least 10 percent of Subcontractors. • Submit findings in report format to Network Contract Manager

  16. State & Federal Share Documentation • USDA guidelines apply to both State Share and Federal Share in the same way and must be documented consistently • Documentation must: • be dated • match invoices • be organized by budget line item

  17. Budget Justification • Provides basis for the costs in your budget • Must correspond directly to SOW • Prior authorization required for any changes. Some changes will require USDA approval. • Part of a contractual agreement between Contractor and CDPH—must be adhered to

  18. Budget Justification Nine Line Items • Personnel • Fringe Benefits • Operating Expenses • Equipment Expenses - Contractors Only • Travel & Per Diem • Subcontracts • Other Costs • Indirect Costs • Total Costs

  19. Personnel • % of actual time spent on allowable activities • Personnel time documented must be calculated for each employee as follows: # of hours documented x actual hourly salary = personnel expense

  20. Personnel: Weekly Time Log

  21. Weekly time logs required for all personnel, per USDA

  22. B. Fringe Benefits • Records actual expenditures associated with fringe benefits for each employee • Average fringe can be used during budgeting; actuals used when reporting to Network • Based on hours documented using time log for each employee

  23. 3. Operating Expenses • Represents expenses that are routine & ongoing; costs may occur on a monthly or weekly basis: phone bills, office supplies, utilities, etc. • Supported by vendor invoices, bills, & receipts; prorated if not utilized 100% CalFresh staff • Facility costs must be based on actual expenses (not fair market value or realized cost)

  24. Calculating Operating Expenses • Prorating formula FTE of CalFresh Outreach Staff = % proration FTE of Organization Staff % to prorate for CalFresh Outreach x monthly expenses cost = cost claimed

  25. 4. Equipment • Non-expendable property used to conduct CalFresh Outreach • For staff < 100% FTE, must be prorated by FTE of staff using the equipment • Costs must be supported by vendor invoices, bills, receipts • Equipment with a unit cost of more than $5,000 must be pre-approved by the USDA, but is usually denied.

  26. Equipment • Prior written authorization is required by CM/PM for any equipment purchases not in the approved Budget Justification (both State and Federal) • Equipment must follow recommended guidelines for replacement for non-operational status. • Disposition of equipment must be documented by Contractor when contract terminates by Disposition of CDPH-funded Equipment Exhibit J and electronically submitted to your assigned CM.

  27. Equipment After purchase of equipment: • Contractor must complete a Contractor Equipment Purchased with CDPH Funds form (Exhibit I) and submit it electronically to your assigned CM along with the invoice that includes equipment expense • Immediatelyreport damaged, lost or stolen equipment so that proper procedures can be followed • CDHP no longer requires tagging or tracking of equipment on subvention contracts; however, USDA and the Network still has a requirement to track assets

  28. Equipment

  29. Equipment

  30. Equipment • Computer, laptops & mobile devices must have encryption and anti-virus software installed. • Laptops assigned to staff 100% FTE in the field • Subcontractors may not purchase electronics with CalFresh funds.

  31. Equipment • Network subvention Contractors are responsible for the security of their (and their Subs’) computer and mobile devices per Program Letter 12-01 • The Network no longer requires encryption verification prior to paying invoice. Upon completion of your contract all computer assets must be reported to your CM, per Program Letter 12-01 • Signed contract states you will ensure computer equipment is wiped, using hard disk wiping software, prior to disposal.  Contractor must ensure all CDPH data is both protected and wiped prior to disposal.

  32. 5. Travel & Per Diem • Network sponsored trainings, conferences, & meetings are 100% allowable for all staff • All non-Network sponsored trainings, conferences, & meetings (e.g., FRAC) must be pre-approved by your CM/PM prior to travel & pro-rated for CalFresh • All Travel expenses mustadhere to current DPA rates (Exhibit G). This applies to the Prime, all Subs, & advisory committee members. • Prime should provide DPA travel information to all Subs & consultants

  33. Travel & Per Diem

  34. Travel & Per Diem • The Networkwill not reimburse costs above maximum DPA allowable rates • Mileage charged at current federal rate of $0.555 per mile • Most in-state lodging charged @ $84/night. Alameda, SF, San Mateo, & Santa Clara counties charged @ $140/night. LA and San Diego charged @ $110/night.

  35. DPA Rates/Guidelines • Breakfast ($6), Lunch ($10), Dinner ($18), Incidentals ($6) • Lunch is not reimbursed unless you have an overnight stay • Breakfast and/or dinner is reimbursed if your travel begins before 6:00am & continues one hour past your normal work time • “Working meals” are not allowable & cannot be reimbursed Effective December 14, 2009, per USDA, no meals may be provided or catered at Network meetings or conferences with USDA funds. Any invoices for such meal services provided to the Network after December 14, 2009 will not be reimbursed. Attendees of Network conferences, meetings, trainings, working lunches, or dinners are required to pay for their meals through registration fees, per diem claims to their sponsoring agencies, or out of pocket.

  36. DPA Rates (Cont.) • Breakfast can be claimed at/before 6 a.m. • Lunch can be claimed at/before 11 a.m. if the trip is more then 24 hours with an overnight stay • Dinner can be claimed at/before 5 p.m. • Lunch and incidentals cannot be claimed for a trip less than 24 hours in duration. • Please retain all receipts for source documentation.

  37. Travel & Per Diem Documentation Travel logs/claims for each staff (separately) which lists the following: • Name/title of person traveling • Date(s) of travel • Start and end time • Purpose and location of travel • Hotel, parking, airline and any other receipts • An agenda must accompany the travel log/claim.

  38. 6. Subcontractors Each Sub must submit to Prime: Budget Justification SOW Description of Service(s) Signed MOU Indirect Cost Certification Form Documentation Retention for 3 Years Subs & Consultants must adhere to allNetwork guidelines & rules Sub expenses must be documented with invoices or receipts

  39. 7. Other Costs • Non-routine, occasional or one-time expenses such as: • Publications/materials/videos • Printing materials or applications • CalFresh Outreach materials • Must be itemized on the budget justification & show the basis for the costs • Must be documented by vendor invoices or receipts

  40. 8. Indirect Costs • Expenses not directly associated with deliverables, such as: • Bookkeeping & payroll services • Janitorial services • Insurance • If Prime/Sub has federally-negotiated indirect costs rate, this rate must be used • If no federally negotiated indirect cost rate exists, rate must be established • Indirect Rate Certification Form

  41. Indirect Rate: Calculations • Indirect cost rate methodology must be pre-approved by the Network • Indirect Rate Certification Form • Indirect rate can not exceed 26% of Total Modified Direct Costs

  42. Cost Reimbursement “One cannot think well, love well, sleep well, if one has not dined well.” Virginia Woolf

  43. Federal & State ShareInvoice & State Share Documentation Report • Costs must be spent on allowable activities Guidance includes a list of allowable activities • Must be based on actualexpenses incurred during the invoice period; include cents, do not round-off dollar amounts • Correspond directly with the approved budget justification. Cannot expense for more than your line item allotment per year, • Budget Adjustment Requests (BAR) • Be substantiated by supporting documents, which may be periodically requested

  44. Federal & State ShareInvoice & State Share Documentation Report • Reimbursement cannot be requested until after payment is made • Costs must be billed for the month/quarter in which the expense occurred. Expenses made in one month/quarter cannot be billed to a future quarter. • Supplemental invoices should be used to account for costs not in the original invoice • Costs must be prorated where applicable

  45. Federal & State ShareInvoice & State Share Documentation Report Reminders: • Do not use correction fluids or tapes • Submit original documentation to the Network signed with blue ink by the authorized contract representative • Include contract period, contractor name, contract term, period covered, address, telephone number • Federal Share invoices cannot have any negative numbers in the “unexpended balance” column • State Share documentation may show negative balances

  46. State Share Example

  47. Federal Share Example

  48. Two Types of Budget Amendments • Line shift: moving money between line items (BAR) • Intra-line shift: moving money within same line item • All requests should be submitted in advance of any invoice affected by requested adjustment • Some line shifts and some intra-line shifts require USDA approval

  49. Budget Amendments That Require CDSS/USDA Approval • Salary increases (above a COLA) or promotions • Staff/benefits - adding positions • Theft sensitive items, such as computers, cameras, etc., regardless of cost • Equipment totaling over $5,000 • Adding conferences or out of state travel

  50. Budget Amendments That Require CDSS/USDA Approval • Line shift in the budget that is over 5% or $100K (CDSS has the authority to require more than what USDA has set as the minimum). • Subcontractor Budgets: Same criteria as above plus any adding of new subcontractors and/or deletions of subcontractors.

More Related