CFIS Reports Training

1. CFIS Reports Training OJFSDA Conference, June 2009 Office of Fiscal & Monitoring Services Bureau of County Finance & Technical Assistance

2. Agenda • CFIS reports • Configuration Files • SFY 2009 Year-end Reminders

3. CFIS Reports • 1.A - Statement of Financial Mapping • 1.C – Statement of Cost Pool Mapping • 1.D – Statement of Net Expenditures by Source

4. CFIS Reports • 1.F – Statement of Expenditure Reconciliation • CFIS Ledger Over/Under Reconciliation • CFIS Budget and Actual Allocated Expenditures Report

5. 1.A -Statement of Financial Mapping • Quarterly • Unallocated Expenditures • Details from 2750, 2820, 2827 • Sorted by project then account code

6. 1.A -Statement of Financial Mapping Best Practices • The 1.A report’s monthly total amount agrees with the Monthly Financial Reports. • This report is a good place to look for raw data entry details like transfers, NRB receipts/expenditures

7. 1.C-Statement of Cost Pool Mapping • Quarterly • Details cost pools • Provides FTE % • Shows RMS statistics, program & activity codes • IM and SS Allocated Shared cost % is same as IM Combined and SS Apportioned %

8. 1.C-Statement of Cost Pool Mapping • No 1.C report for PCSA agencies combined with CDJFS • No 1.C report for WIA agencies combined with CDFJS • RMS no longer allocated at the state level

9. 1.C-Statement of Cost Pool Mapping Best Practices • Check for FTE percentages and RMS statistics – if none exist, make sure correct quarter was uploaded • Changes made to RMS statistics – re-allocate and re-upload • Each month, re-allocate and re-upload the first month of every quarter after entering new RMS

10. 1.DStatement of Net Expenditures by Source • Quarterly • Combines 1.A and 1.C reports • By fund, then Project and Account Code • Shows both Direct & RMS expenditures • RMS distinguished by “IM” or “SS”

11. 1.DStatement of Net Expenditures by Source Best Practices • Used to find Post Allocated Adjustment detail • This is a good place to find CSEA transfer, WIA RMS, Mandated Share Deposits, and Child Welfare Services • Details Non-reimbursable expenditures categories

12. 1.F - State Expenditure Reconciliation • Quarterly • Re-caps the 1.D report by Federal, State, and Local Components

13. 1.F - State Expenditure Reconciliation Best Practices The QuIC+ Expenditure Reconciliation Detail report is a recommended option for deltas.

14. CFIS Ledger Over/Under Reconciliation • Cumulative SFY report • Uses “Voucher Accounting Date” – Date draw is requested • By Quarter: Jan - Mar (Q3)

15. CFIS Ledger Over/Under Reconciliation • 3 Sections: • State provided information: Budget Reference, Grant Project, Fund, Budget Amount • County Activity: Draw Amount, Expenditures, Revenue, Linked Adjustments • Calculations: Potential Reimbursement, Ceiling Excess, Cash Adjustment, Over/Under

16. CFIS Ledger Over/Under Reconciliation • The over/under calculation: Potential Reimbursement amount - ceiling excess - draws = over/under amount

17. CFIS Ledger Over/Under Reconciliation Expenditure Linked Adjustments • Post-allocated Adjustments • County adjustments or configuration file • Mandated Share reduction • Only Expenditure Reimbursable Amounts shown • May not always be zero due to NRB & Mandated Share

18. CFIS Ledger Over/Under Reconciliation Non-Reimbursable Expenditures include the following: • NRB expenditures • NRB receipts • Children Services Transfer • WIA Transfer • CSEA Shared Transfer • State Advances Beginning with the Quarter 3 (Jan – March) these categories will be separated.

19. CFIS Ledger Over/Under Reconciliation Best Practice When a funding source is in ceiling excess, check the possibility of these expenditures being allowable under another funding source through the manual linkage process.

20. CFIS Budget & Actual Allocated Expenditures • Cumulative SFY report • Provides a budget balance

21. Configuration Files Configuration files include adjustments from the following: • Certification of Funds • Certification of Local Match • Form 2713 Retroactive coding adjustments

22. SFY 2009 Year-End Reminders • Re-process allocations and re-upload all three months of the quarter for every subset before quarter close • Check View Monthly Summary Screen for deltas • Submission of the Certification of Funds by the deadline is critical to ensuring expenditures are reported in the applicable quarter. • Any cost pool, RMS, or FTE change will affect the Certification of Funds

23. CFIS Reports Training QUESTIONS & ANSWERS