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ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION

ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION . ACCOUNTING DIVISION GRANTEE TRAINING PRESENTATION . ACCOUNTING DIVISION TRAINING PRESENTATION. VICTOR KORIKO, Accounting Manager FELICIA DUMAS, Accounting Technician ASEELAH SALAAM, Staff-Accountant. OUTLINE.

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ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION

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  1. ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION ACCOUNTING DIVISION GRANTEE TRAINING PRESENTATION

  2. ACCOUNTING DIVISION TRAINING PRESENTATION VICTOR KORIKO, Accounting Manager FELICIA DUMAS, Accounting Technician ASEELAH SALAAM, Staff-Accountant

  3. OUTLINE • PROCESSING PROCEDURES • GRANTEE RESPONSIBILITIES • BUDGETLine Items • BUDGET

  4. OUTLINE • INELIGIBLE EXPENSES • MATCHING FUNDS • FINANCIAL REPORTS • MISCELLANEOUS • QUESTIONS

  5. PROCESSING PROCEDURES • FINANCIAL REPORT RECEIVED • REVIEWED BY DCAP FIELD DIRECTOR • SENT TO DIVISION DIRECTOR FOR PAYMENT APPROVAL • DIVISION DIRECTOR APPROVES PAYMENT AND SENDS TO ACCOUNTING SECTION • ACCOUNTING SECTION VERIFIES FEIN, ADDRESS , & AMOUNT

  6. PROCESSING PROCEDURES • ACCOUNTING ENTERS GRANT PAYMENT INFORMATION INTO FINANCIAL SYSTEM • VOUCHERS ARE SENT TO THE STATE COMPTROLLER’S OFFICE • WARRANTS SENT FROM COMPTROLLER’S OFFICE TO DCAP • ACCOUNTING SECTION MAILS WARRANTS TO GRANTEES

  7. GRANTEE RESPONSIBILITIES • RETURN SIGNED CONTRACT WITH THE CORRECT ADDRESS TO DCAP ON TIME • SUBMIT BUDGET REVISIONS BEFORE DEADLINE • SUBMIT COMPLETE FINANCIAL REPORTS ON TIME • SUBMIT CHANGE OF ADDRESS FORMS WHEN ADDRESS CHANGES

  8. GRANTEE RESPONSIBILITIES • REFUNDS SHOULD BE SENT WITH FINAL REPORT • REFUNDS OF $200 OR LESS CAN BE UTILIZED FOR SUPPLIES IF GRANT IS AWARDED FOR UPCOMING PROGRAM YEAR • SUBMIT FINAL REPORT SHOWING BALANCE HAS BEEN EXPENDED

  9. BUDGETLine Items • PERSONNEL /SALARIES • Expenses for all employees receiving compensation from the DCAP funded program. • Personnel who have taxes deducted from their paycheck and/or receive any employee benefits. • PERSONNEL/BENEFITS • Employer’s expense for the DCAP funded program. • FICA, Retirement, Health/Dental Insurance, & Workman’s Compensation • ACCOUNTING • Expenses related to financial reporting and management of the DCAP grant award contract.

  10. BUDGETLine Items • AUDIT/CPA SERVICES • Examination or verification of financial records, accounts, and expenditures by a CPA. • BACKGROUND CHECKS • Expenses for criminal background checks on employees, volunteers, or other individuals required to have a background check within accordance with DCAP policy. • CELLULAR PHONES • Cellular phones can be charged to the DCAP grant at a maximum of $40. • Only cell phones used by field staff working on the DCAP funded program are allowed.

  11. BUDGETLine Items • CONSULTANTS • Expenses incurred to hire contracted professionals for the DCAP funded program. • Prior WRITTEN approval must be obtained from DCAP Director unless included in the original grant and approved by the Board of Directors. • CURRICULUM • Evidence/research-based curriculum utilized to educate and provide knowledge to the program participants. • Must demonstrate impact and effectiveness for the population served. • EQUIPMENT • Expense of purchasing/leasing non-consumable items. • CAN NOT exceed $499 per item.

  12. BUDGETLine Items • OFFICE SUPPLIES • Expense of purchasing supplies for daily office operation • POSTAGE • Cost to mail or ship items related to DCAP program • PRINTING • Expense to create advertising/marketing programs, brochures, handouts, stationary, or other materials that support DCAP funded programs • All promotional material must have DCAP logo

  13. BUDGETLine Items • PROGRAM MATERIALS • Items that are used to support the DCAP funded program • EX: Curriculum, Educational Materials, Handouts, etc. • SPACE RENTAL • Expense for administrative office space or meeting space where the DCAP funded program is conducted

  14. BUDGET - Line Items • TRANSPORT/TRAVEL • Expense for travel and overnight stay necessary to support the DCAP funded program • UTILITIES • Expenses for electricity, water , gas, internet, and cable for facilities of DCAP funded programs • VOLUNTEER IN-KIND • Expenses related to anyone who volunteers for the DCAP funded program • $20.25/hr Non-Professional • Market rate should be used for professional who volunteer • OTHER • Other expenses must be clearly explained • It’s best to use predefined line items • Only use if absolutely necessary

  15. BUDGETPERSONNEL BENEFITS • ELIGIBLE EXPENSES FOR REIMBURSEMENT • FICA • RETIREMENT • HEALTH/DENTAL INSURANCE • WORKMAN’S COMPENSATION • INELIGIBLE EXPENSES FOR REIMBURSEMENT • ALL OTHER PERSONNEL BENEFITS ARE INELIGIBLE

  16. December 23 December 26 December 27 BUDGETLine Items-Common Mistakes • PERSONNEL SALARIES • EXPENSES FOR EMPLOYEES’ TIME WORKED ON DCAP PROJECT • ONLY HOLIDAYS APPROVED BY STATE OF ALABAMA CAN BE PAID • EX: State Of Alabama Approved Christmas Holiday December 26th • Grantee Christmas Holiday December 23rd, 26th, & 27th • Only December 26th Holiday Hours Can Be Charged To Project • The Other Hours Can Be Charged As Match

  17. BUDGET • BUDGET REVISION (BR-1 FORM) • SUBMITTED DURING GRANT YEAR • Prevents Spending Over Budget Line Items • Deadline For Revisions Is June 30, 2011 • Do Not Wait Till The Last Minute To Submit Revisions • REVISION THRESHOLDS • 10% - PERSONNEL SALARIES & BENEFITS • 25% - FOR ALL OTHER LINE ITEMS • BUGET REVISION MUST BE SUBMITTED • PRIOR APPROVAL IS NEEDED BEFORE • Exceeding Maximum Revision Amount • Adding New Line Items

  18. INELIGIBLE EXPENSES • PURCHASE OF FUND-RAISING SERVICES OR ITEMS • EQUIPMENT PURCHASES> $499 FOR ONE ITEM • PER DIEM OR GASOLINE PURCHASES • SUPPLANTING OR DUPLICATING SALARY OR ANY OTHER EXPENSE

  19. INELIGIBLE EXPENSES • PROMOTIONAL ITEMS • PAYMENT FOR WRITING GRANT TO DCAP • FOOD AND BEVERAGES • SALARIES AND/OR BENEFITS DURING LEAVE WITHOUT PAY, SABBATICALS, OR EXTENDED HOLIDAYS

  20. MATCHING FUNDS • MATCHING FUNDS • DCAP is Mandated by Law to Require Matching Funds-Code of Alabama 1975 Section 26-16-10 • 50% Match Required • 25% Minimum Cash Match • KEEP ALL DOCUMENTATION ON SITE • It will be reviewed during site visits ALL MATCH CAN BE CASH, BUT ALL MATCH CAN NOT BE IN-KIND.

  21. MATCHING FUNDS • CASH MATCH • REAL CASH CONTRIBUTED TO PROJECT CLEARLY DOCUMENT SOURCE • NO DCAP Funds • NO State of Alabama General Funds • NO State of Alabama Education Trust Funds • PROVIDE SUPPORTING DOCUMENTATION • Invoices & Canceled Checks • Payroll Register & Pay Check Stubs KEEP ALL DOCUMENTAION ON SITE. IT WILL BE REVIEWED DURING SITE VISITS.

  22. MATCHING FUNDS • IN-KIND MATCH • CONTRIBUTIONS OTHER THAN CASH • PERSONAL TIME • Volunteer Time @ $20.25/Hr • Professional Time @ Local Market Rate • USE OF EXISTING EQUIPMENT • Basis Is The Fair Rental Rate In The Market • Allocate Expense To Show DCAP Fair Share • USE OF EXISTING FACILITIES • Basis Is The Fair Rental Rate In The Market • Allocate Expense To Show DCAP Fair Share KEEP ALL DOCUMENTAION ON SITE. IT WILL BE REVIEWED DURING SITE VISITS.

  23. FINANCIAL REPORTS • QUARTERLY REPORT DUE DATES • November 15, 2011 (1ST QTR) • February 15, 2012 (2ND QTR) • May 15, 2012 (3RD QTR) • July 31, 2012 (4TH QTR) • SEMI-ANNUAL REPORT DUE DATES • Continued Programs • February 15, 2012 (Mid-Year) • July 31, 2012 (Final)

  24. FINANCIAL REPORTS • FINANCIAL REPORT FORMS • INSTRUCTIONS • GENERAL INFO • BUDGET • BR-1 • PS-1 • QFR/SFR • QBE/SBE Forms can be downloaded from DCAP website. http://ctf.alabama.gov

  25. FINANCIAL REPORTS • FINANCIAL REPORT FORMS • GE-1 • CM-1 • IKM-1 • SP-1 • HP-1 • ICP-1 Forms can be downloaded from DCAP website. http://ctf.alabama.gov

  26. http://ctf.alabama.gov/

  27. FINANCIAL REPORTS • SUPPORTING DOCUMENTATION • COPY OF ITEMIZED INVOICES/RECEIPTS • Identify Items for Program • CANCELED CHECKS • Copy Of Checks & Bank Statement • BUILDINGS/EQUIPMENT • Formula/Basis To Show How Cost Derived • Keep Documentation On Site If Used For Match • ALLOCATE TO SHOW DCAP FAIR SHARE

  28. FINANCIAL REPORTS • SUPPORTING DOCUMENTATION • MILEAGE REIMBURSEMENT FORMS • Dates And Times Of Travel • Total Miles And Rate • Mileage Rate Eff. 7/1/11-55.5 Cents • Approval Signature • PAYROLL TIMESHEETS • Employee Name • Dates And Hours Worked • Approval Signature • VOLUNTEER SIGN-IN SHEETS • Volunteer Name • Dates And Hours Worked • Keep On Site With Match Documentation • ALLOCATE TO SHOW DCAP FAIR SHARE

  29. FINANCIAL REPORTS • PROGRAM YEAR END PROCESS • ESTIMATE EXPENSES FOR FINAL REPORT • Include All Expenses That Will Be Incurred Before Program End Date • Submit Final Report With Supporting Documentation Once All Information Has Been Obtained • 1st Quarter Payment For Upcoming Year Will Be Withheld If Final Report Is Not Received • UNEXPENDED FUNDS • ≤ $200 Spend On Supplies For Upcoming Year • > $200 Return To DCAP

  30. AUDIT CONFIRMATIONS • Must be requested on agency letterhead • Request must include: • Agency Federal Identification Number • List of Payments to Confirm • Processed within three days after receipt

  31. QUESTIONS

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