Advancing Accountability. For Recipients and Sub-Recipients. Best Practices in Contract and Grant Management

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Cordelia Benson
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1 Advancing Accountability For Recipients and Sub-Recipients Best Practices in Contract and Grant Management Presented by Florida Department of Financial Services Training Material For Class Participants

2 Cost Analysis: Exercise March 2018 Advancing Accountability for Providers 2

3 Background For high school students, the steps that follow graduation can be confusing and intimidating. There are several avenues to consider, and students often need help determining the best path. With career counseling, students are able to pinpoint their post-graduation goals and the steps necessary to achieve those goals. This program will be piloted at XYZ High School for the school year and will expand to surrounding high schools in the near future. Facts The State of Florida has decided to enter into a one-year agreement with Counseling USA, Inc. to provide career counseling to high school seniors attending XYZ High School in Leon County, Florida. Career Counseling Services: Career counseling services will be available to 162 high school seniors attending XYZ High School. Location/Service Dates &Times Counseling sessions will be held in the XYZ High School guidance office. Staffing Staff will consist of: One (1) Program Director Funding The total contract amount is $300,000 subject to the availability of funds. Expenditure Categories and Limits o Staffing: $85,000 o Supplies and Materials: $20,000 o Counseling Sessions: $195,000 March 2018 Advancing Accountability for Providers 3

4 Cost Analysis Budget Program Director (1) $89,000 (Salary and benefits) Counseling (650 hours) $195,000 Miscellaneous $16,000 $300,000 *Total funding amount: $300,000 March 2018 Advancing Accountability for Providers 4

5 EXAMPLE - Cost Analysis Cost Elements 1. Program Director $89,000 Works 6 hours a day on this project. $89,000 / 1080 hrs. = $79.63 per hour salary and benefits (Allowable? Reasonable? Necessary? Allocable?) 2. Counseling: $195, hours (Allowable? Reasonable? Necessary? Allocable?) 3. Miscellaneous $16,000 Workbooks, paper, pens, pencils, printer cartridges, etc. $4000 Gift cards $1,000 Ergonomic chair $1,000 Pens with provider s logo $1,000 Banquet $2,500 Professional development $5,700 Travel $800 (Allowable? Reasonable? Necessary? Allocable?) March 2018 Advancing Accountability for Providers 5

6 COST ANALYSIS FOR NON-COMPETITIVELY PROCURED AGREEMENTS IN EXCESS OF CATEGORY II Agreement # Line Item Budget Category Amount % Allocated to this Agreement Allowable Reasonable Necessary Program Director $89, % Counseling $195, % Miscellaneous: Office supplies $4, % Gift cards $1, % Ergonomic chair $1, % Pen s with provider s logo $1, % Banquet $2, % Professional development $5, % Travel $800 50% Total $300,000 CERTIFICATION I certify that the cost for each line item budget category has been evaluated and determined to be allowable, reasonable, and necessary as required by Section , Florida Statutes. Documentation is on file evidencing the methodology used and the conclusions reached. Name Signature Title Date March 2018 Advancing Accountability for Providers 6

7 COST ANALYSIS INSTRUCTIONS FOR NON-COMPETIVELY PROCURED AGREEEMENTS IN EXCESS OF CATEGORY II Agreement # 1. Agencies must complete a cost analysis worksheet for the original contract and any amendment that affects the amount of compensation and/or the level of services provided. 2. Each separate line item must be evaluated to determine whether the cost is allowable, reasonable and necessary. Each miscellaneous cost must be specifically identified. 3. To be allocated to a program, a cost must be related to the services provided. If the cost benefits more than one program, a determination must be made that the cost is distributed in a reasonable and consistent manner across all benefiting programs. 4. To be allowable, a cost must be allowable pursuant to state and federal expenditure laws, rules and regulations and authorized by the agreement between the state and the provider. 5. To be reasonable, a cost must be evaluated to determine that the amount does not exceed what a prudent person would incur given the specific circumstances. 6. To be necessary, a cost must be essential to the successful completion of the program. 7. Indirect costs/overhead should be evaluated to determine that the rate is reasonable. 8. Agencies must retain documentation in agency files to support the conclusions reached as shown on the Cost Analysis for Non-Competitively Procured Agreements in Excess of Category II form. March 2018 Advancing Accountability for Providers 7

8 Invoice Review: Exercise March 2018 Advancing Accountability for Providers 8

Counseling USA, Inc. 123 Good Counsel Lane Tel 222-222-2222 Fax 222-222-2221 INVOICE #123456 11/1/2016 BILL TO ABC Agency 200 East Gaines St.

9 Counseling USA, Inc. 123 Good Counsel Lane Tel Fax INVOICE # /1/2016 BILL TO ABC Agency 200 East Gaines St. Tallahassee, FL DESCRIPTION Career Counseling Sessions at least 45 minutes in length: $300 per student QUANTITY DESCRIPTION UNIT PRICE TOTAL 60 Counseling Session $300 $18,000 SUBTOTAL $18,000 SALES TAX SHIPPING & HANDLING NA NA TOTAL DUE BY $18,000 Thank you for your business! Signature: March 2018 Advancing Accountability for Providers 9

Training Material. For Class Participants

Training Material. For Class Participants Training Material For Class Participants Rev 3/2015 Cost Analysis Objective The intent of this program is to provide a comprehensive Information Technology (IT) skills-building and career placement program