fiscal administration overview june 2008

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Allocation & Matched Funding UnitOffice of Family Planning (OFP)

Community Challenge Grant (CCG) Program

Fiscal Administration OverviewJune 2008

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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

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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.

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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

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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.

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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 vehiclesNo purchase of land or buildings or improvementsAny 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.

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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)

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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.

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The following six documents will serve as a model for building your current fiscal year budget.1. The Grant agreement budget – Provides you with the five line

item totals needed to create your current year budget.

2. Last prior approved fiscal year budget – Provides you with an example of how you estimated expenditures in the previous fiscal year.

3. Previous fiscal year invoices – they will show you how the money was actually spent.

4. The current proposed workplan Provides you an idea of what positions may be needed in order to estimate staff’s full time equivalent (FTE).

5. Attachments B1 & B2 budget resource documents will assist you in budgeting detail line item expenditures correctly and provide budget requirements.

6. Contract Manager is also a good resource when you have questions.

Budget and Strategy

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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…

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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).

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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.

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ORIGINAL BUDGET Example Grant Agreement Budget Agency Name

XX-XXXXXExhibit B, Attachment V

Budget Year 507/01/08 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

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ORIGINAL BUDGETBudget Worksheet (1)

Personnel

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ORIGINAL BUDGETBudget Worksheet (2)

Operating and Subcontractors

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ORIGINAL BUDGETBudget Worksheet (3)

Other and Indirect Costs

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Original Budget SummaryFive Major Line Categories

Page 1 of 3

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Original Budget SummaryPersonnel and Operating

Page 2 of 3

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Budget Component Summary Subcontractors and Other Costs

Page 3 of 3

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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)

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BUDGET REVISIONSInformal Allowable Line Item Shifts

Definition Budget Format Requesting a Budget Revision Approval Process

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BUDGET REVISIONS Formal Budget Revision (no Grant

Amendment required)

DefinitionBudget FormatRequesting a Budget Revision Approval Process

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BUDGET REVISIONS Formal Budget Revision Grant Agreement Amendment

Description Budget Format Requesting a Budget Revision Approval Process

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PAYMENTSFour 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.

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PAYMENTS

Initial AllotmentCCG 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.

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PAYMENTSInitial Allotment Form

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PAYMENTSInvoices

Description Invoice Format Submitting an Invoice Initial Allotment Recovery Recoupment of unreimbursed

costs from previous quarters Receipt of payment

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PAYMENTSSupplemental/or Final Invoice

Description Invoice Format Submitting a Supplemental

or/Final Invoice Receipt of Payment

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Grantee Operation Changes

Legal grantee Changes grantee Information Change

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OTHER ADMINISTRATION

Record retention Reminder to return State

Equipment/Property

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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

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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.

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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.

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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

This Concludes the Fiscal Administration Training!

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QUESTIONS

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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