Child Support Financial Training. September 27, 2016

Transcription

1 Child Support Financial Training September 27,

2 WELCOME Chris Ricker Manager, Health & Human Service Finance 2

3 Housekeeping Please MUTE your microphones If you have any technical difficulties during today s training please contact (651) or videonow@state.mn.us A Q&A Fact Sheet will be distributed to county staff addressing all questions resulting from today s training. Feel free to questions to Matt Hanson at Matthew.Hanson@state.mn.us 3

4 Presenters For Today Matt Hanson Child Support Program Accountant (651) Shawn Tobias Supervisor, Economic Support Unit (651)

5 Agenda DHS-2550 Income Maintenance Quarterly Expense Report County Income Maintenance Agency Quarterly Claim and Payment Report Administrative Payments Break 10 Minutes Q & A Net County Admin Report County Performance Assessment Tool (CPAT) Incentive Payments Other County Payments/Invoices Q & A 5

6 DHS-2550 Income Maintenance Quarterly Expense Report Quarterly cost report that is used to determine allowable costs for federal administrative reimbursement Completed and submitted by counties to DHS thru the web based application 6

7 DHS-2550 Income Maintenance Quarterly Expense Report Section B (Child Support Expenditures) Used for reporting expenditures directly relating to the Child Support program 7

8 DHS-2550 Income Maintenance Quarterly Expense Report 6100 Salary and Fringe 100% attributable to CS through documented salary certifications or daily activity reporting 6200 & 6300 Services and Charges Co-op Agreement-County Attorney Co-op Agreement-Sheriff s Dept Other Eligible Services and Charges Services and charges rendered by vendors or individual contractors Telephone, internet, postage, freight, registration fees 8

9 DHS-2550 Income Maintenance Quarterly Expense Report 6400 Direct Materials and Supplies Any item or material which meets one or more of the following conditions, consumed in use, it is expendable, or equipment whose small unit cost makes it inadvisable to capitalize Ex. Office and operating supplies, Non-capitalized equipment such as small furniture, equipment or electronics 6800 Other Costs Expenditures for goods and services not otherwise classified that are directly attributable to CS Intergovernmental payment to other government units, depreciation expense 9

10 DHS-2550 Income Maintenance Quarterly Expense Report 4000 Non-PRISM Revenue Offset - Regular Revenue received by the county Income Maintenance Division to offset current or prior expenditures that were initially claimed for federal financial participation (FFP) Contracts with other counties to do Child Support work, court fees (motion fees) Child Support Costs not eligible for federal reimbursement Rarely, if ever, used by counties 10

11 DHS-2550 Income Maintenance Quarterly Expense Report Cooperative Agreements Required by Federal Law 45 Code of Regulations & Ensures responsibilities and obligations of the county s IV-D agency are completed within all federal guidelines Defines requirements to earn the proper amount of Federal Financial Participation (FFP) 11

12 DHS-2550 Income Maintenance Quarterly Expense Report County Attorney Cooperative Agreement Between the County IV-D Agency and the County Attorney Provides for legal services necessary for the administration of the Child Support Program Defines the terms for reimbursement of County Attorney costs within federal regulations County Attorney time County Attorney costs 12

13 DHS-2550 Income Maintenance Quarterly Expense Report County Sheriff Cooperative Agreement Between the County IV-D Agency and the County Sheriff Provides for the enforcement services necessary for the administration of the Child Support Program Defines the terms for reimbursement of County Sheriff costs within federal regulations County Sheriff actual costs 13

14 DHS-2550 Income Maintenance Quarterly Expense Report Uniform Guidance (UG) Federal Claiming Previously referred to as Omni Circular or Super Circular Consolidated and simplified 8 previous federal regulations into 2 CFR Part 200 A-21, A-87, & A-122 Cost Circulars A-133 Single Audit Guidance A-89 Catalog of Federal Domestic Assistance A-102 & A-110 Uniform Administrative Requirements A-50 Audit follow up 14

15 DHS-2550 Income Maintenance Quarterly Expense Report Uniform Guidance (UG) Federal Claiming Objectives MUST vs. SHOULD New to Uniform Guidance Conflict of Interest Mandatory Disclosures Fixed Amount Awards Risk Assessments Federal Award Information Sub-recipient Monitoring 15

16 DHS-2550 Income Maintenance Quarterly Expense Report Uniform Guidance (UG) Federal Claiming Rules on Claimable Costs Examples of recent inquiries Direct & Indirect Costs Resources 2 CFR CFR CFR CFR Applicable State Law County-Wide Indirect Cost Allocation Plan CPA Firm 16

17 DHS-2550 Income Maintenance Quarterly Expense Report Uniform Guidance (UG) Federal Claiming Questions about claiming Child Support Costs Contact: Shawn Tobias Supervisor, Economic Support Unit Matt Hanson (651) (651) Child Support Program Accountant 17

18 DHS-2550 Income Maintenance Quarterly Expense Report For further guidance on completing the 2550 please refer to Bulletin # Updated Bulletin will be published in October 2016 Any questions on completing the 2550 please contact Heide Moris IMRMS-IMCA Project Manager (651)

19 County Income Maintenance Agency Quarterly Claim and Payment Report Quarterly Income Maintenance report showing the federal reimbursement that will be paid out for administrative services 19

20 County Income Maintenance Agency Quarterly Claim and Payment Report Direct Charges Comes from Section B on the

21 County Income Maintenance Agency Quarterly Claim and Payment Report Administrative Overhead Reported on Section E of the 2550 and is for expenses paid by the county for the operation and administration of county Income Maintenance activity Examples: Rent, utilities, repair and maintenance of buildings and equipment, salary and benefit costs for supervisors, directors, admin staff not direct charged Allocated to Child Support based on Child Support charges 21

22 County Income Maintenance Agency Quarterly Claim and Payment Report Revenue Offsets Fees collected by PRISM CP Tax Intercept Fees, Genetic Testing Fees Child Support Payment Center sends out monthly check to counties Document Direct Reports QQ (Monthly) & QQ (Quarterly) Fees collected at the County reported on the 2550 Contracts with other counties to do Child Support work, court fees (motion fees) Federal Incentive Payment received during quarter Revenue reported in Section E on the 2550 allocated to Child Support 22

23 County Income Maintenance Agency Quarterly Claim and Payment Report FFP & Federal Share Amount Federal Share Amount = (Direct Charges + Administrative Overhead Revenue Offsets) * 66% (FFP %) Child Support is federally reimbursed at 66% FFP 23

24 County Income Maintenance Agency Quarterly Claim and Payment Report Monthly Advance Monthly payment made around the 1 st business day of the month Formula averages 4 previous quarters (Completed) Federal Share Amount and multiplies by 20% to get the monthly advance amount so counties are advanced 60% for the quarter Advance amounts are rounded to the nearest $100 Invoice Field Code 64.IVDADMINCMAINT. MMYY.A

25 County Income Maintenance Agency Quarterly Claim and Payment Report Monthly Advance (Calculation) 25

26 County Income Maintenance Agency Quarterly Claim and Payment Report Prior Quarter Adjustments Counties can make adjustments to 2550 s for 1 year (4 previous quarters) Any prior quarter adjustments are netted with current claim Negative Carryover When county has a negative balance from previous quarter that is carried forward and netted with current claim Payment Amount Equals Federal Share Amount less Advances plus Prior Quarter Adjustments plus Negative Carryover 26

27 Administrative Payments Payments to counties to administer the Child Support Program 3 Types of Payments Monthly Advance - 64.IVDADMINCMAINT. MMYY.A Quarterly Direct Payment - 64.IVDADMINCMAINT. QQYY.R Quarterly Countywide Indirect Payment - 00.TITLEIVDCWIADM.QQYY.R

28 Administrative Payments SWIFT Portal Counties can view invoices, payments, and account balances Can view breakdown of an EFT/ACH/Warrant Vendor information can be updated RP/h/?tab=SUP_GUEST 28

29 Administrative Payments Quarterly Indirect Payment Rent, building costs, security costs, commissioner s salary, etc. Counties currently choose between 3 CPA firms Government Management Group (GMG) MAXIMUS Sequoia Consulting Indirect costs are calculated based on last completed calendar year So 2017 Indirect Costs will be based on 2015 expenses Quarterly payments are the same amount for the calendar year Payment goes to the County Treasury 29

30 Back in 10 Minutes

31 Questions?

32 Net County Admin Report Quarterly Report that shows expenses and revenues and how much it costs a county to administer the Child Support Program 32

33 Net County Admin Report 33

34 Net County Admin Report County Expenditures Line 1 County Salary and Fringe 2550 Line 2 County Attorney Cooperative Agreement 2550 Line 3 County Sheriffs Department Cooperative Agreement 2550 Line 4 County Administrative Overhead 2550 Line 5 Other County Expenditures 2550 Line 6 County-wide Indirect Expenditures Quarterly Indirect Payment 34

35 Net County Admin Report Revenue Netted from County Expenditures Line 8 Fees Collected by County 2550 Line 9 Fees Paid to State to County Fees paid to county via PRISM Document Direct Report QQ (Monthly) Document Direct Report QQ (Quarterly) 35

36 Net County Admin Report Net County Administrative Costs Line 16 Total County Expenditures Expenses less Revenues Line 17 FFP 3 Administrative Payments made for quarter Line 18 Federal Incentive Payment Current quarter s earned federal incentive Line 19 State Incentive Payment Current quarter s earned state incentive Line 20 Net County Costs Equals Expenditures less FFP less Federal Incentive less State Incentive 36

37 Net County Admin Report Reinvestment Summary Line 12 Federal Fiscal Year Reinvestment Amount 1998 County Reinvestment Amount Federal & State Incentives + Current Federal & State Incentives Line 13 Fiscal Year Reinvestment Spending County Expenditures for all quarters within the (FFY) Federal Fiscal Year (October September) Goal for counties is by the end of a FFY they want to show that they have reinvested their incentives in the CS program. 37

38 Net County Admin Report Report is published quarterly out on County Link plg?idcservice=get_dynamic_c ONVERSION&RevisionSelectionMet hod=latestreleased&ddocname=fi scal_reporting 38

39 County Performance Assessment Tool (CPAT) Online reporting tool that is used for county performance analysis using the 5 Federal Performance Measures Document Direct Reports QW QW

40 County Performance Assessment Tool (CPAT) Measure counties performance using 5 Federal Performance Measures 40

41 County Performance Assessment Tool (CPAT) 41

42 County Performance Assessment Tool (CPAT) 42

43 County Performance Assessment Tool (CPAT) 2015 Minnesota Child Support Performance Report 43

44 Incentive Payments Federal Incentive Quarterly payment distributed 45 days after quarter end Payments are based on DHS annual estimates 3 quarters of $3,000,0000 estimates and 1 quarter settlement Difference between actual earned incentives and estimates determined at end of following fiscal year Settlement amount is allocated and reflected typically with March payment So March 2016 payment would be FFY 2014 settlement amount 64.TITLEIVDINCENT.QQYY.N

45 Incentive Payments State Incentive Quarterly payment distributed 45 days after quarter end Funded with the revenue collected from the 2% cost recovery fee and the $25 federal annual fee 64.CHSUPSTATINCEN.QQYY.N.STATE 45

46 Incentive Payments Methodology for allocating payments to the counties is based on the same formula for both Federal and State incentives. Incentives Report can be found on DHS-SIR 46

47 Incentive Payments Improve measurements to Maximize Incentives Get more MONEY! 47

48 Federal Offset Fee Federal Tax Refund Offset Program Collects past due child support from tax refunds Feds charge a fee each time a refund is intercepted $14.65 is taken out of the collections for each offset Weekly the state pays PRISM for these offset fees so CP receives full support amount 48

49 Federal Offset Fee Federal Offset Fee Receivable Monthly counties are invoiced by DHS for these fees Description MM/YYYY FEDERAL OFFSET FEES Document Direct Reports QW & QW Counties can claim this amount on 2550 as 6200 other eligible services and charges 49

50 Federal Offset Fee Federal Offset Fee Reversal Quarterly payment refunding fees paid by counties that were later reversed by OCSE 64.CHSUPOFFSETFEE.QQYY.D.STATE Revenue should be reported on 2550 in the 4000 Non-PRISM Revenue Offset - Regular Document Direct Reports QW and QW

51 Medical Incentives Medical Incentives Monthly Payments to counties for medical assistance collections in PRISM Federal Incentive 65.MAINCENTIVEFED.MMYY.N State Incentive - 65.MAINCENTIVESTA.MMYY.N.STATE Counties earn an incentive for each MA collection Any questions please contact: Ermias Kifle MA Program Accountant (651) Ermias.Kifle@state.mn.us 51

52 Resources Bulletins Out on County Link COFARS Net County Admin Report out on County Link VERSION&RevisionSelectionMethod=LatestReleased&dDocName=Fiscal_ Reporting SWIFT Portal P_GUEST

53 Resources CPAT (County Performance Assessment Tool) Minnesota Child Support Performance Report Document Direct Reports

54 Questions?

55 Thank You! 55