Chicago Cook Workforce Partnership Delegate Agency Orientation. Fiscal

Transcription

1 Chicago Cook Workforce Partnership Delegate Agency Orientation Fiscal

2 Budget Budget Forms - Form 1 Budget Summary - Form 2 Personnel Budget - 2A and 2B if needed - Form 3 Non Personnel Budget - PY 12 Budget Completion Instruction - WIA 2012 Narrative Instructions - Form 1A Budget Summary Revision Chicago Cook Workforce Partnership 2

3 Budget Common Challenges & Key Pointers Common Challenges: Math errors Lack of sufficient and/or clear justification Key Pointers: Prepare a good cost allocation plan Stay within original line-item budgets When the need arises, request a budget revision Chicago Cook Workforce Partnership 3

4 Budget Common Challenges & Key Pointers Key Pointers: Salary & Bonus Limitations - The current salary cap is $179,700. Note: The salary cap will increase to $180,600 on 03/27/2013. If the salary amount to be included in your budget form is greater than the CAP, then the salary amount placed in form 2 should be based on the CAP and not the actual greater amount. Food costs is not allowed in the budget except those costs related to Youth participants. Chicago Cook Workforce Partnership 4

5 Budget Revision Do s Do s 1. Monitor expenditure rates(overall & Line-item) to determine variances from original levels. 2. Request Budget Revisions as soon as deemed necessary. Revisions will be needed for all line-item overruns except for your non-personnel operating costs. 3. To minimize the number of Budget Revisions submitted, expenditure line-item overruns will be allowed for your operating non-personnel costs, but may not exceed the total of your operating non-personnel appropriation. 4. Provide a compelling justification for all revisions. Chicago Cook Workforce Partnership 5

6 Budget Revision Don ts Don ts 1. Don t wait until the award has expired to request a budget revision. 2. Don t shift dollars originally budgeted for direct services to line-items benefiting non-direct services. 3. Don t assume that the budget revision will be automatically approved by exceeding line items before official approval. 4. Budget revisions will not be accepted after the contract end date. Chicago Cook Workforce Partnership 6

7 Vouchering Voucher Forms: Sub-grantee Reimbursement Voucher Detail Sheet Chicago Cook Workforce Partnership Summary Reimbursement Voucher Chicago Cook Workforce Partnership 7

8 Tips for completing vouchering forms 1. Include Contract number on all forms 2. Sign in Blue ink 3. Preparer of voucher has to be separate from the person authorized to sign voucher, (only authorized signer for the organization can sign). 4. Don t exceed the individual line items by showing negative balances. (Exception to the negative balances is your non-personnel operating costs which cannot exceed your total operating non-personnel appropriation). 5. Monitor Proactively - Total program expenditures - Individual line item expenditures - Salaries, fringe, materials and supplies etc. 6. Make sure all Social Security numbers are stricken from any documents submitted, at the most use only the last 4 digits. 7. One Voucher is due to The Partnership 10 days following the vouchered period. Chicago Cook Workforce Partnership 8

9 Completing the Voucher Forms Complete the Detail Reimbursement Form first. By completing this form first, the information should automatically populate the reimbursement summary form. Choose the account number from the summary form and enter that number in column A on the sub-total line, this will trigger the account number description that will be reflected above the sub-total line and trigger link to the reimbursement summary form. Enter the detailed information for the items being requested for reimbursement. Make sure that check number, invoice number, some reference number of the source documentation for the items being requested. Omission of this information could cause the item to be deleted from the voucher or generate a call from the fiscal unit requesting supporting documentation. Failure to respond within two working days after the request for information could cause deletion of the item from payment. Chicago Cook Workforce Partnership 9

10 Completing the Voucher Forms Enter the payee, the total amount of the item and the percentage being charge to the particular line item. After completion of the Detailed Reimbursement Form, review the Summary Reimbursement Voucher Form to make sure each line item is accurately reflected on the Summary page from the detailed sheet. Next make sure the heading on the Summary Reimbursement Form is fully completed : Please fill in heading with the following information: Name of the Sub-Grantee Contract # Project Name (Adult, Youth-In) Address Phone # Federal Employer ID Month Voucher # Voucher Period Covered Contact Person Address Chicago Cook Workforce Partnership 10

11 Completing the Voucher Forms Enter the approved budget on the Summary Reimbursement Form (The most up to date amount for that line item). Enter the cumulative requested to Date (Total expenditures to date excluding the voucher that is being submitted at that time). As of July 1, 2012, supporting documentation of your operating costs need not be submitted with your monthly reimbursement request. But, it would be to your advantage to package all the supporting documentation as if you had to submit it. This way you will be better prepared for an audit and requests for documentation from The Partnership s fiscal unit. Reimbursement vouchers must have supporting documentation for all activities related to the following items: Chicago Cook Workforce Partnership 11

12 Completing the Voucher Forms Supporting documentation requirements: The following items must have all supporting documentation included with the reimbursement request: All Third party contracts - any contracts to a third party for which costs are included in your reimbursement request. All purchases of equipment, furniture, fixtures and computers (approval in needed for purchases of $1,000 or greater). All documentation for any participant or training related activity: Academic Remedial/Pre Vocational Training Apprenticeships Bridge Programs Customize Training Incumbent Worker Training Occupational Classroom Training-ITA Occupational Classroom Training Non-ITA All OJT costs Paid Work Experience Wages Paid Work Experience Fringes Chicago Cook Workforce Partnership 12

13 Completing the Voucher Forms Supporting documentation requirements cont. Recognition Events and Activities Stipend Any Special or Incentive Programs Supportive Services Child Care Clothing Eye Glasses Health Care Testing Fees Transportation Bus Passes and Gas Cards will only be reimbursed for those that have been distributed to WIA participants and not the purchase of them. Needs Based Payments Chicago Cook Workforce Partnership 13

14 Completing the Voucher Forms Periodically, requests will be made to your organization to submit supporting documentation for your operating costs when costs are not clearly identifiable or are questionable. In which case, if a response is not received timely the item would be deleted. Sometimes a request will be made for supporting documentation on a random basis and if response is not received timely future payments could be held until complied with. An address has been established to receive excel versions of your reimbursement request with appropriate documentation, but payment will not be processed until a signed request by authorized person is received. The address is: fiscal@workforceboard.org Chicago Cook Workforce Partnership 14

15 Completing the Voucher Forms The Partnership wants the excel file name to be consistent for all agencies and reimbursement vouchers submitted electronically should consist of: Agency s name or abbreviation of name Funding stream (Adult, DW, Youth-In, Youth-Out) Month (July) Total amount of reimbursement e.g., Workforce, Inc., Adult, July, $25,000 If the Partnership is able to receive your entire reimbursement voucher request and all supporting documentation with no problems electronically, then the only item needed to be submitted by hard copy is the 1 st page of the reimbursement form with original signature by the person authorized to sign for your organization in blue ink. If problems prevent the receipt of all required information, then all forms and supporting documentation will have to be submitted manually. Processing of Reimbursement Vouchers for payment will be made within 30 working days provided there are no: Voucher problems Fiscal or Programmatic monitoring issues. Chicago Cook Workforce Partnership 15

16 Fiscal Monitoring How to be prepared for a Fiscal Monitoring Visit. Have in place an acceptable and complete Cost Allocation Plan, including narrative and supporting documentation. Written fiscal procedures. The fiscal unit will: Review the adequacy of the internal controls and the reliability of the sub recipient's financial management systems as they relate to the contracts with the Partnership. Ensure that the sub recipients meets the terms and conditions of the contract Fiscal goals or requirements Costs are reported accurate Test the reasonableness and allowability of costs charged to federal programs Costs are supported by documentation Costs are properly allocated Chicago Cook Workforce Partnership 16

17 Contract Close-Out A Close-out Package will be sent out to all providers around the 1 st week of June Close-out packages are due to The Partnership on July 15, Chicago Cook Workforce Partnership 17

18 Fiscal Staff Sabrina Woods Chief Financial Officer Kirklinn Fowlkes Fiscal Manager Maria Bermejo Fiscal Admin. Assistant Renata Krolikowska Fiscal Admin. Assistant Jose Mota Staff Accountant Staff Accountant Staff Accountant Staff Accountant Lance Lewis Fiscal Monitor George Fielder Fiscal Monitor Sainey Jobe Fiscal Monitor Chicago Cook Workforce Partnership 18

19 Summary of Provider & Fiscal Liaison AGENCY NAME FISCAL LIAISON AGENCY NAME FISCAL LIAISON AACF Aero Special Education Jose Mota Business & Career Services Albany Park Community Alternative Schools Network CABET Group, Inc. Calumet Area Industrial Commission Asian Human Services Central States SER Jose Mota Aspira Charles A. Hayes Aunt Martha's Bethel Community Facility Chicago Federation of Labor WAC Chinese American Service Jose Mota Boys & Girls Club of Chicago Jose Mota Dynamic Educational Systems, Inc. Chicago Cook Workforce Partnership 19

20 Summary of Provider & Fiscal Liaison (cont.) AGENCY NAME FISCAL LIAISON AGENCY NAME FISCAL LIAISON E&ES Jose Mota LADSE Jose Mota Educational Data Systems, Inc. Elgin Community College Erie Neighborhood House Greater West Town Howard Area Community Center Maine Township Marriott Foundation Metropolitan Family Services Microtrain Technologies Moraine Valley Community College Jose Mota Inspiration Corporation National Able Network Inc. Instituto del Progresso Latino Jose Mota Phalanx Family Services Jane Addams Polish American Association Jewish Voc. Service Prairie State College Chicago Cook Workforce Partnership 20

21 Summary of Provider & Fiscal Liaison (cont.) ORGANIZATION NAME FISCAL LIAISON Pyramid Partnership, Inc. Safer Foundation SERCO South Suburban College Symbol Training Institute The Catholic Bishop of Chicago St. Sabina Employment Resource Center Township H.S. Dist. 214 Triton College Youth Connection Charter Jose Mota Jose Mota Jose Mota Youth Guidance Youth Job Center of Evanston Chicago Cook Workforce Partnership 21

22 Contact Information Fiscal Manager Contact Information: Kirklinn Fowlkes address: Phone #: (312) Fax #: (312)