florida coalition against domestic violence fy 2011-2012 contract application and budgeting training...
TRANSCRIPT
Florida Coalition Against Domestic Violence FY 2011-2012 Contract Application
and Budgeting Training
February 9, 2011
Agenda
IntroductionFunding LevelsCloseout 2010/2011
ProgrammaticFiscal
Contract ApplicationCost Allocation ProcessFCADV Budget Process
Funding StreamsMatch requirements
Contract Management Resources and GuidesUpcoming TrainingsQ & A Session/ Adjournment
Funding Levels FY 2011-2012
Funding LevelsPlease note that all budget projections are tentative and will not be final until the 2011 legislative session has adjourned and the Governor has signed the 2011/2012 Appropriations Act.
* All contracts are subject to available funding
FY 2010/2011Close Out
Programmatic Closeout
Includes, but is not limited to, determining and documenting that:
All deliverables (i.e. primary prevention, rural, ARRA, etc. and reports were received and approved in writingProgram objectives were met
Remedies have been assessed for non-performance/non-compliance
Monitoring Corrective Plans have been submitted and approved
Fiscal Closeout Cont.
Disallowed costs and unused grant funds have been recovered.Final payment to provider is made only after all programmatic and fiscal steps have been completed.All financial reports has been reviewed and approved in writing.Expenditure review has been performed.Match requirements have been met.
Fiscal CloseoutUnexpended Funds
All funds disbursed under contract with FCADV shall be fully expended on costs authorized by and in accordance with, the terms of the contract. Within 90 days following the end of FCADV’s fiscal year of this contract, the provider shall return any unexpended funds to FCADV.
FY 2010-11 Contract Overview
New contracts will be emailed to centers by prior to July 1st for execution
An executed copy must be submitted to FCADV by June 30th
All contracts shall be fully executed by July 1st
Once the contract has been fully executed a copy shall be mailed to centers
Post Award Notices will be sent 90 days after execution
Application Components
10
Contract Application
The Contract Application was released on January 28, 2011 and
is available for download at the following link:
http://www.fcadv.org/fy.php
A. CERTIFIED DOMESTIC VIOLENCE CENTER CONTACT INFORMATION
The center shall provide the following for all staff that help facilitate the center’s operations:
• Addresses
• Telephone and fax numbers
• Email addresses
B. Acknowledgement and Certification
This document shall be reviewed and signed by the following:Executive Director, CEO, or an authorized official of the business office
It is important to note that by signing the Acknowledgment and Certification, the center is agreeing to:
Terms and Conditions as outlined Non-supplanting of funding agreementCertification that all information in the application is complete and correct
Please note: The original signature of this certification must be sent to FCADV with the hard copy of the application
C. List of Anticipated Subcontractors
The center must provide a listing of any subcontractors that are anticipated for the contract period.
This would include the following:• Subcontractor name• Address• Type of services to be provided• Whether the service was provided under a subcontract for the
previous contract period
Note: In the event the name of the subcontractor is not known at the time the application is submitted, the center must provide a brief description of the process that will be used to identify and select the subcontractor.
D. Services Activity Narrative
A narrative is required only if changes have occurred to any of the nine core services since your last approved application. The nine core services include.
E. Cost Allocation Plan
A narrative shall be submitted as part of the CAP providing a list of the services or programs explaining the allotment of all funding. Centers are also required to submit an organizational chart as part of the cost allocation plan.
Note: Instructions for the completion of the Cost Allocation Plan (CAP) can be located on the FCADV website. Also, the CAP submitted FY 2010/2011 can be updated to reflect any changes.
F. Budget Information
Centers should complete the budget based on FY 2010/2011 award of funds.
Note: All budget projections are tentative and will not be final until the 2011 legislative session has adjourned and the Governor has signed the 2011/2012 Appropriations Act
G. Board of Directors
Current list of Board Members, including any positions held. This list shall include the following:
• Their affiliations
• Mailing and email address
• Phone numbers
H. Inter-Agency Agreements
Copies of any Inter-Agency Agreements entered into between the center and other organizations.
I. Letters of Support
Include three letters of support from community organizations showing support for the center’s operation. At least one of the support letter shall be from local law enforcement.
J. Insurance
Provide a copy of the current insurance certificate for the center.
K. Civil Rights Compliance
The center shall complete the Civil Rights Compliance Questionnaire as part of the application process.
L. Policies & ProceduresInclude copy of complete and updated policy and procedure manuals for the following areas:
• Personnel• Purchasing• Accounting• Board of Directors (include by-laws)• Program• Employee handbook• Emergency/Crisis Management/Risk
Management Plan
Cost Allocation Process
Accounting Systems
Cost Allocation is predicated on the premise that organizations maintain an adequate accounting system and accounting records to document costs and support claims.
What is “Cost Allocation”?
Cost Allocation is a Process to Determine the “Total Cost” of a “Cost Objective”
Achieved By Distributing or Apportioning Costs to a Benefiting “Cost Objective”…
Using Statistical Data or Metrics that Measure the Usage of a Service or the Relative Benefit Received
What is a “Cost Objective”?
A “Cost Objective” is a particular award, contract, grant, project, service, or other activity of an organization for which cost data are desired and for which provision is made to accumulate and measure the costs.
What is the “Total Cost” of a Cost Objective?
“Total Cost” is composed of the sum of the allowable direct costs and allocable indirect costs, less any applicable credits.
Total Costs = Direct + Indirect
Direct Costs (Program)
Can be identified specifically with a particular final cost objective (i.e., a particular award, service or direct activity)
Indirect Costs (Shared)
Incurred for common or joint objectives and cannot be readily identified with a particular final cost objective
Allocating Indirect Costs
Allocation Bases:
The methodology or statistical measure by which Indirect Costs are distributed to other benefiting services and/or cost objectives
Examples May Include:Number of Active Employees
Number of Transactions Processed
Square Footage Occupied
Salaries and Wages of Units Supervised
Direct Assignment
Cost Allocation Example
Copier Example:Copier Example:Three Divisions Utilize
Division A – 12 Staff
Division B – 6 Staff
Division C – 22 Staff
Copier Example (continued):
How Do We Apportion or Allocate These “Costs” to the Three Divisions?
Equal Distribution (i.e., 1/3rd Each)
“Good”Number of Staff Using the Copier
A – 30%, B – 15%, C – 55%“Better”
User Codes- (This is the method which FCADV uses)
Measures Actual Usage of the Copier“Best”
Allowable CostsTo Be Allowable, Costs Must Meet the Following General
Criteria:
Be “reasonable” for the performance of the awardBe “allocable” to the award under OMB A-122 cost principlesConform to any limitations or exclusions imposed by OMB A-122 cost principles or in the award as to the types or amount of cost itemsBe consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the organization
Be accorded consistent treatmentBe determined in accordance with generally accepted accounting principles (GAAP)Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed programBe adequately documented
Reasonable CostsA Cost is Reasonable if it Meets the Following General Criteria:Pass prudent person test – it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time of the decision to incur the costsRecognized as ordinary and necessary for the operation of the organization or the performance of the awardConstitutes sound business practice, including arms length bargaining, and conforms to the restraints and requirements of Federal and State laws and regulations, and terms and conditions of the awardPrudence exercised in the circumstances considering responsibilities to the organization, its members, employees, clients, public, and Federal GovernmentDoes not significantly deviate from the organization’s established practices
Allocable CostsTo be Allocable, Costs Must Meet the Following General
Criteria:
A cost is allocable in accordance with the relative benefits received
Treated consistently with other costs incurred for the same purpose in like
circumstances and
Incurred specifically for the award (direct relationship), or
Benefits both the award and other work and can be reasonably
distributed in proportion to the benefits received, or
Is necessary to the overall operation of the organization and a direct
relationship to any particular cost objective cannot be shown
Costs allocable to a particular award or cost objective may not be “shifted”
to other Federal awards to overcome funding deficiencies, or to avoid
restrictions by law or by terms of the award
Direct Costs
Direct Costs are those costs that can be identified specifically with a particular final cost objective (i.e., a particular award, project, service, or other direct activity of an organization)
Costs identified specifically with awards are direct costs of the awards and are to be assigned directly to the award
Costs identified specifically with other final cost objectives of the organization are direct costs of those cost objectives and are not to be assigned to other awards directly or indirectly
Direct Costs
The following are examples of unallowable functions that should not be included in the indirect cost pool but must be treated as direct costs and allocated an equitable share of indirect costs:
Maintenance of membership rolls, subscriptions, publications, or related functionsProviding services and information to members, legislative or administrative bodies, or the public.Meetings and conferences except those held to conduct the general administration of the organization.Maintenance, protection, and investment of special funds not used in operation of the organization.Administration of group benefits on behalf of members or clients, including life and hospital insurance, annuity or retirements plans, financial aid, etc.
Indirect CostsIndirect Costs are those that have been incurred for common or joint objectives and cannot be readily identified with a particular final cost objective
After direct costs have been determined and assigned directly to awards or other work as appropriate, indirect costs are those remaining to be allocated to benefiting cost objectives
A cost may not be allocated to an award as an indirect cost if any other cost incurred for the same purpose, in like circumstances, has been assigned to an award as a direct cost
Salaries and Wages Documentation
Salaries and Wages Documentation
Payroll - Charges to awards for salaries and wages, whether treated as direct costs or indirect costs, will be based on documented payrolls approved by a responsible official of the organization (subparagraph 8.m.(1) of Appendix B to 2 CFR Part 230)
Personnel Activity Reports (PARs) – The distribution of salaries and wages to awards must be supported by personnel activity reports (subparagraph 8.m.(1) of Appendix B to 2 CFR Part 230)
Personnel Activity Reports (PARs)
PARs reflecting the distribution of activity of each employee must be maintained for all staff members (professional and nonprofessionals) whose compensation is charged, in whole or in part, directly to awards.
PARs must also be maintained for other employees whose work involves two or more functions or activities in order to support the allocation of indirect costs.
(e.g., an employee engaged part-time in indirect cost activities and part-time in a direct function)
Personnel Activity Reports (PARs)
PARs maintained by non-profit organizations must:Reflect an after-the-fact determination of the actual activity of each employee (Budget estimates do not qualify as support for charges to awards)
Account for the total activity for which employees are compensated and which is required in fulfillment of their obligations to the organization
Be signed by the individual employee that the distribution of activity represents a reasonable estimate of the actual work performed by the employee during the periods covered by the report
Note: May be signed by a responsible supervisory official having first hand knowledge of the activities performed by the employee, be prepared at least monthly, and must coincide with one or more pay periods.
FCADV Budget Process
The Budget
When creating a budget it is important that the budget does the following:
Clearly show whose dollars paid for what
Paints a realistic picture of funding awards (not overstated or understated)
Fully meets the needs of your center
Segregation of FundsWhose dollars paid for what?
State Contract
Federal Grant
Foundation Grant
Salaries
RentInsurance
Supplies
Travel
“I’m not sure who paid for my salary…hmmm”
Segregation of FundsState Contract Federal Grant Foundation Grant Service Fees
Salaries, Rent, Utilities,
Insurance, Travel, etc.
Salaries, Rent, Utilities, Insurance, Travel, etc.
Salaries, Rent, Utilities,
Insurance, Travel, etc.
Salaries, Rent, Utilities,
Insurance, Travel, etc.
AGENCY CHECKBOOK
FCADV Budget Components
Wages/Salaries
Fringe Benefits
Staff Travel
Contracted Services
Subcontract Services
Participant Program Services
Office Expenses
FCADV Budget Components
Equipment
Rental or Use of Space
Rental of Equipment
Insurance
Membership Fees & Subscriptions
Advertising
Contracted Services
Describe type of professional services or labor
All Cost will be shared or indirect such as:Audit feesPayroll servicesAccounting services
Centers must apply a fair allocation among funding streams regarding audit fees.
Federal/State funding exceeding $500,000 are subject to OMB A-133 and Florida Single Audit Act requirements.
Participant Program Services Includes the following:
Transportation Food vouchers Child care HousingRelocation costs Utility deposit Utility payment Parking Gasoline Legal documents
Please note: Participant program services does not include staff food.
Other ExpensesSupplies
Detail between Direct and SharedDetail not total only
EquipmentIRR required prior to purchaseRental or Use of Space
Breakout between Direct and sharedNarrative must agree with summary page
Insurance Detail types of insuranceNarrative must agree with summary page
Membership Fees & Subscriptions Detail each type of membership or subscription feeFCADV membership is not allowable
Advertising Detail needed
Funding Streams
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STOP
Violence Against Women Formula Grant Program, originating from the US Dept. of Justice
Funds may be used to provide training to staff and allied professionals, community outreach or direct services to victims of domestic violence or sexual assault. Although services are primarily provided for adult victims, limited services can be provided to the children of victims if these services are supplemental and complimentary to services being provided to the adult primary victim.
TANF Temporary Assistance to Needy Families
Domestic Violence Prevention, originating from the US Dept. of Health & Human Services
Funds may be used to provide domestic violence prevention services for TANF eligible participants including face to face crisis counseling (for adults and children), case management, legal advocacy, social services and other eligible crisis intervention services provided by Domestic Violence Centers to victims of domestic violence. The Domestic Violence Centers are required to certify and maintain all TANF participants eligibility records.
FVPSAFamily Violence & Prevention Services Act/Domestic Violence Task Force
Funds provide for costs associated with Domestic Violence Centers including establishing, maintaining and expanding programs and projects to prevent family violence; immediate shelter and related assistance for victims of family violence and their dependents; and establishment of safety plans for the victims. The eligible services provided by shelters also include information and referral, counseling, case management, temporary emergency shelter for more than 24 hours, 24 hour-hotline, safety planning training for law enforcement personnel, assessment and appropriate referral of resident children and community education.
DVTF/GR/PPEDomestic Violence Trust Fund/General Revenue
Funds provide for costs associated with Domestic Violence Centers including establishing, maintaining and expanding programs and projects to prevent family violence; immediate shelter and related assistance for victims of family violence and their dependents; and establishment of safety plans for the victims. The eligible services provided by shelters also include information and referral, counseling, case management, temporary emergency shelter for more than 24 hours, 24 hour-hotline, safety planning training for law enforcement personnel, assessment and appropriate referral of resident children and community education.
Unallowable ExpendituresThe following are examples of unallowable costs that should not be
included in the indirect cost pool:Equipment and other capital expenditures (15)Alcoholic beverages (2)Bad debts (3)Contingency provisions (8)Contributions (9)Legal expenses for prosecution of claims against the federal government (10)Entertainment costs (14)Fines and penalties (16)Goods and services for personal use (18)Fund raising (23)Lobbying (25)Losses on other awards (26)Organization costs (31)Selling and marketing (48)
Note: The numbers represent the section numbers of each item in OMB Circular A-122 Attachment B
Match Requirements
58
Match Requirements
FVPSA Match required - 20% FVPSA match may be cash or in-kind and shall be utilized for services in compliance with the terms and conditions of your FCADV contract
STOPMatch required - 25%STOP match may be cash or in-kind and shall be utilized for services in compliance with the terms and conditions of your FCADV contract
DVTF and GR are allowable for matching purposes
Please note: Federal dollars are not allowable as match for state funds or federal funds
Match Requirements
The provider shall certify its commitment of cash or in-kind match through Attachment II, of the contract.
The provider shall submit documentation of the match on a quarterly basis as a part of the Quarterly Financial Report, as described in your core FCADV contract.
Please note: If the provider fails to meet the match requirements, the provider shall remit a payment to FCADV for the amount of the unmatched federal dollars within 30 days of the end of each corresponding state fiscal year.
Contract Management Resources and
Guides
61
Reference Guide For State Expenditures
Reference Guide For State Expenditures
Provides guidance state agencies and Provides guidance state agencies and entities as it relates to various entities as it relates to various categories of expenditures.categories of expenditures.
Does not cover all situations. Each Does not cover all situations. Each situation should situation should be addressed on case by case basis.be addressed on case by case basis.
Please Note:Please Note:Undocumented expenditures are always Undocumented expenditures are always unallowableunallowable(Incidental expenditures may be excepted.) (Incidental expenditures may be excepted.) Also, any Also, any expenditure that would be disallowed as a expenditure that would be disallowed as a direct direct expense expense may notmay not be charged as an indirect be charged as an indirect expense.expense.
Contract Management Resources and Guides
Additional guidelines can be found on the FCADV website at the following link:
http://www.fcadv.org/quality-contract_guidelines.php
Reference Materials
OMB Circular A-122, “Cost Principles for Non-Profit Organization”OMB Circular A-110, “Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-profit Organizations”OMB Circular A-133 “Audits of States, Local Governments, and Non-Profit Organization.”ASMB C-5, “A Guide for Nonprofits”Grants Administration Manual/Grants Policy Directives45 CFR Part 74, “Uniform Administrative Requirements for Awards and Subawards to Institutions of Higher Education, Hospitals, Other Nonprofit Organizations, and Commercial Organizations; And Certain Grants and Agreements with States, Local Governments and Indian Tribal Governments” – U.S. HHS Implementing Regulations for OMB A-110.Internet Sites:OMB Circulars - www.whitehouse.gov/omb/grants/index.htmlHHS Cost Policy Issuances- http://rates.pcs.gov/fms/dca/np.htmlCFR Sections - www.access.gpo.gov/nara/cfr/index.html
Adjournment
If at anytime you have questions or concerns please contact us directly using the following:
FCADV425 Office Plaza Dr.Tallahassee, FL 32301(850)425-2749