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					Workforce Investment Act (WIA)
Youth Service Providers
         Fiscal Technical Assistance Workshop
                    March 17-19, 2008
                 Kennedy King College
            6301 S. Halsted Chicago, IL 60621
  Budgets/Budget Revisions, Vouchering and Close-Outs




   Mary Ellen Caron, Ph.D.
   Commissioner                                      Richard M. Daley
                                                     Mayor
                         Children & Youth Services
                         2008 Fiscal Conference
Website For Workforce Investment
Act Forms and Instructions

http://cys.mycopa.com
        Click Youth Tab

        Click Workforce Investment Act (WIA) Link

        Click Documents Link

        Click WIA Finance Form and Instructions Link

        Click the Link for the Form or Instructions needed

                Children & Youth Services
                2008 Fiscal Conference
Budget

   Budget Forms:
    - Form 1 Budget Summary
    - Form 2 Personnel Budget
       -2A, 2B or 2C if needed
    - Form 3 Non Personnel Budget
    - Narrative Justification

               Children & Youth Services
               2008 Fiscal Conference
Budget Form 1

   Purpose
       - To summarize by item of expenditure the total budget of the program
            funded by in whole or in part with WIA funds and to specify the share
            of total cost charged to the WIA program and the share of total cost
            charged to other matching or supplemental funding source(s).

   Note
       - Show both the expenses that will be paid with WIA funds and those
            that will be paid for with other share.




                              Children & Youth Services
                              2008 Fiscal Conference
Complete Budget Form 1

   Form 1 has three (3) sections:

       - Header

       - Body

       - Signatures

                  Children & Youth Services
                  2008 Fiscal Conference
Completing Budget Form 1 Header
Section

   Fill in the following sections:
         A. Name of agency
         B. City vendor code assigned to agency
         C. Program name
         D. Department (Completed by CYS)
         E. Funding Strip (Completed by CYS)
         F. Purchase order number (PO #)

                  Children & Youth Services
                  2008 Fiscal Conference
Completing Budget Form 1 Header
Section cont.

   Fill in the following sections:
         G. PO Term (Completed by CYS)
         H. Award Allocation – The amount of the
         contract




                  Children & Youth Services
                  2008 Fiscal Conference
Completing the Body of Budget Form 1

   Column 1 Items of Expenditures and examples of
    cost.
        Personnel Cost (0005) - Salaries, Stipends, Overtime,
        Salary Adjustment, and Bonuses.

        Fringe Benefits (0044) – Life Insurance, Workers Compensation,
        Health Insurance, Unemployment Insurance, Dental Plans, and Medicare.

        Work Experience Cost (0070) – Work Experience Cost.
        Operating/Technical Cost (0100) – Accounting, Auditing,
        Legal, Publications, Rental of Property and Equipment, Repair/Maintenance of
        Property and Equipment, Utilities, Telephone, Local Transportation, Postage,
        Advertising, Meeting cost, Reproduction, Dues, Memberships, Messenger Services



                              Children & Youth Services
                              2008 Fiscal Conference
Completing the Body of Budget Form 1
Continued.

    Professional and Technical Services (0140) –
    Consultants and Subcontractors.

    Material and Supplies (0300) – Stationery and Office Supplies,
    Tools, Materials and Supplies, Books and related materials.

    Equipment (0400) – Special Purpose and
    General Purpose:
          Special Purpose – used only for research, medical, scientific or
                technical activities (Microscopes and x-Ray machines)

                General Purpose -                       Not limited to research, medical,
                scientific or technical activities (Office equipment and furnishings, telephone
                networks, information technology equipment and systems, air conditioning
                equipment, reproduction and printing equipment, and motor vehicles.


                           Children & Youth Services
                           2008 Fiscal Conference
Completing the Body of Budget Form 1
Continued.

   Note –
       1. OMB CRCULAR A-122 Revised defines – Equipment as an article of non-expandable,
       tangible personal property having a useful life of more than one (1) year and an acquisition cost
       which equals or exceeds the lesser of the capitalization level established by the organization for
       financial statement purposes, or $5,000.00.

       2. Equipment purchase with a cost of $1,000.00 or more must be tagged by CYS.
       3. Equipment purchase of $5,000.00 or more require prior approval.



       Other Program Cost (0900) – Expenses that do not fit in the
       other account categories.




                                 Children & Youth Services
                                 2008 Fiscal Conference
Completing the Body of Budget Form 1

   Complete Budget Form 2 and the related
    forms 2A, 2B and 2C if necessary.
   Complete Budget Form 3.
   Note
        - The electronic version of the budget forms will
          automatically transfer the personnel and fringe
          benefits amounts from the linked Form 2 and non-
          personnel amounts for the individual line items from
          the linked Form 3 to the body of Form 1, completing
          columns 3-6.
                       Children & Youth Services
                       2008 Fiscal Conference
Signature Section of Budget Form 1

   Authorized person signs for the agency in
    blue ink.

   City Authorization - signed by City staff.

   Note
       - Budget is not approved until signed by
         City of Chicago issuing department

                   Children & Youth Services
                   2008 Fiscal Conference
Budget FORM 2

   Purpose
       - The purpose of this form(s) is to estimate the total personnel costs the
            subrecipient expects to incur in operating it’s WIA program and to
            provide a brief summary of the job responsibilities for each budgeted
            position.

   Note
       - If the entire personnel budget won’t fit on one form, please
            complete additional forms as necessary. The electronic version
            of the budget form will automatically transfer the personnel and
            fringe benefits amounts from the linked Forms 2, 2A, 2B and 2C
            to the body of Form 1. This step will complete columns 3-6 for
            personnel and fringe benefits only on FORM 1.


                             Children & Youth Services
                             2008 Fiscal Conference
Completing Personnel Budget – FORM 2

   Personnel Budget FORM 2 consist of three
    sections:
       - Header Information

       - Personnel Allocation

       - Fringe Benefit Allocation

                  Children & Youth Services
                  2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Header Information

   Fill in the following sections:
         A. Name of Agency
         B. Department (Completed by CYS)
         C. Program Name
         D. Federal Identification Number



                 Children & Youth Services
                 2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Personnel Allocation

   Column (1) Positions/Titles
        List all positions needed to run the WIA
        program.
   Column (2) Employee Name
        Provide the name of all employees
        needed to run the WIA program.
   Column (3) Number of positions
        For each position listed in column (1)
    indicate number of positions to be funded.
                   Children & Youth Services
                   2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Personnel Allocation Continued…

   Column (4) Yearly Rate
       - For each position listed in column (1)
         indicate the Yearly salary rate.
   Column (5) % of Time Spent on Program
       - For each position listed in column (1)
         indicate the percentage (%) of time to
         be spent on the program
   Note
       - The purposed percentage should be supported by your agency’s Cost
           Allocation Plan (CAP)
                            Children & Youth Services
                            2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Personnel Allocation Continued…

   Column (6) Total Cost
         - Column (3) X Column (4) X Column (5) position X rate X time
         spent on program.
   Note 1
         - The electronic version of the budget form will automatically calculate the personnel and fringe benefits total
             cost column (6) on the linked Form 2, 2A, 2B and 2C and transfer to the body of Form 1. This step will
             complete columns 6 for personnel and fringe benefits only on FORM 1. If you intend to pay bonuses, please
             list the bonus amount for each employee separately from their salary, directly below the salary.
   Column (7) WIA Share
         - Please indicate the amount of total salary cost column (6)
         to be paid with WIA funds
   Note 2
             - Salary and Bonus Limitation (US DOL TEGL 05-06)
               2007 Limit - $168,000.00 excluding Fringe Benefits.
               2008 Limit - $172,200.00 excluding Fringe Benefits.


                                          Children & Youth Services
                                          2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Personnel Allocation Continued…

   Column (8) Brief Summary of Job
    Responsibilities
       - Describe briefly the duties and
         responsibilities associated with each
         position listed in Column (1)
   Line (9) Subtotals
       - The form will automatically calculate the
          subtotals for each column.
                   Children & Youth Services
                   2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Fringe Benefits Allocation

   Line (10) F.I.C.A & Medicare
        - The electronic form will automatically
          calculate total cost. The agency should
          provide the amount of total cost that will be
          charged to the WIA program.
   Line (11) State Unemployment Insurance
        - Provide the amount of total cost column (6) and
          the amount of total cost to be charged to the
          WIA program.

                     Children & Youth Services
                     2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Fringe Benefits Allocation Continued….

   Line (12) Workers Compensation
         - In columns (7) and (6) show the share of this
           total to be charged to WIA and the total State Workers
           Compensation Insurance Cost respectively.
   Lines (13 & 14) Other
         - To provide any other employer expenses or benefits the
            agency will offer it’s employees. In columns (6) and (7)
            show the total cost and the WIA share for each benefit
            listed.
   Note
         - Agency should check with CYS to determine whether additional
           benefit(s) it whishes to offer are WIA eligible expenses.


                            Children & Youth Services
                            2008 Fiscal Conference
Completing Personnel Budget – FORM 2
Fringe Benefits Allocation Continued….

   Line (15) Total Fringe Benefits
       - The electronic version of the form will
         automatically calculate total cost and
         WIA share and transfer to Budget
         FORM 1 account 0044.
   Line (16) Total Personnel Cost
       - The electronic version of the form will
        automatically calculate total cost.

                   Children & Youth Services
                   2008 Fiscal Conference
Non-Personnel Budget FORM 3

   Purpose
       - The purpose of this form is to estimate
         and justify the non-personnel line item
         amounts to be transferred to the Budget
         Summary FORM (1).




                  Children & Youth Services
                  2008 Fiscal Conference
Completing Non-Personnel Budget –
FORM 3

   The Non-Personnel Budget FORM 3 consists
    of two sections:

       - Header



       - Non-Personnel Allocation

                  Children & Youth Services
                  2008 Fiscal Conference
Completing Non-Personnel Budget -
FORM 3 Header Information

   Fill in the following sections:

        A. Agency Name

        B. Department Name

        C. PO Term

                    Children & Youth Services
                    2008 Fiscal Conference
Completing Personnel Budget – FORM 3
Non-Personnel Allocation

   Column (1) and (2) Item of Expenditures and
    Account Numbers
       - These sections are pre-filled by CYS
         and are lock for editing.
   Column (3) Total Cost
       - Indicate the total amount of funds
         budgeted for each item of expenditure
         specified in Column (1).

                  Children & Youth Services
                  2008 Fiscal Conference
Completing Personnel Budget – FORM 3
Non-Personnel Allocation Continued…

   Column (4) WIA Share of Total Cost
        - Indicate the share of the total cost listed
          in Column (3) that will be paid using WIA funds.
   Column (5) Line Item Description and Justification.
        - Each amount of budgeted funds listed in
          Column (4) must be justified.
   Note
        - Show all calculation (add additional sheet if necessary). Include
          quantities and unit cost wherever possible. The electronic version of the
          Budget FORM 3 will automatically transfer the non-personnel amounts
          from the individual line items to the body of FORM 1.
                            Children & Youth Services
                            2008 Fiscal Conference
Required Narrative to Justify WIA Non-
Personnel Cost
   Purpose
        - The purpose of this narrative is to explain in
    detail each line item of expenditure on the Non- Personnel
    budget FORM 3. The description will include what will be
    paid for, any calculations that where used to determine the
    cost and how the cost are allowable, necessary,
    reasonable and allocable (attach additional sheets if
    necessary.)
   Note
        - The Budget Narrative is required and the
    budget should not be turned in without it!
    The budget will not be approved until the
    narrative is submitted.
                      Children & Youth Services
                      2008 Fiscal Conference
Budget – Common Challenges and 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


                       Children & Youth Services
                       2008 Fiscal Conference
Budget Revision FORM 1A

   Purpose
         - Summarize by item of expenditure the
    revised total budget of the program to
    be funded in whole or in part with WIA
    Youth funds.
   Note
         - to complete FORM 1A, fill in the header
           information and column (3) on the form only.
           When FORMS 2 and 3 are completed the links
           on those forms will automatically complete
           column (4) and (5).

                    Children & Youth Services
                    2008 Fiscal Conference
Completing Budget Revision FORM 2
and 3

   Budget Revision FORMS 2 and 3 are
    completed the same way the original budget
    FORMS 2 and 3 were completed.
   Note
       - The budget revision FORMS 2 and 3
         are linked to both Original Budget
         FORM 1 and the Budget Revision
         FORM 1A. They are the same forms
         used for the Original budget.
                 Children & Youth Services
                 2008 Fiscal Conference
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 (No Limit!).
       3. Provide a compelling justification

                  Children & Youth Services
                  2008 Fiscal Conference
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. Don’t change the original share number from
           the numbers that were approved on the
           original or any approved budget revision.
                     Children & Youth Services
                     2008 Fiscal Conference
Vouchering

   Voucher Forms:
       - Summary Reimbursement Voucher
         Form
       - Form 1 – Youth In/ Out –of-School
         Monthly Voucher
       - Form 2 – Detail of Salaries and Wages
         Paid by Contractor
       - Form 3 – Detail of Project Expenditures,
         Excluding Wages
                   Children & Youth Services
                   2008 Fiscal Conference
Summary Reimbursement Voucher
FORM

   Purpose
       - The purpose of this form is to
    comprehensively track the total costs the
    agency incurs in operating its WIA Youth
    programs by funding source (i.e. In-School or
    Out-of-School)



                  Children & Youth Services
                  2008 Fiscal Conference
Completing Summary
Reimbursement Voucher Form

   Leave CV# Blank ( Comptroller use only )
   Complete Header Portion of Form
           Contractor Name
           Project Title
           Address of Project
           Phone Number of Person completing Form
           Federal Employer Identification Number (FEIN)
           Invoice Number
           Invoice Period
            Original Submission / Resubmission

   Enter Appropriation Number ( if Know)
                          Children & Youth Services
                          2008 Fiscal Conference
    Completing Summary Reimbursement
    Voucher Form Continued….

   Enter the Monthly Request ( i.e. In or Out of School )
   Enter the Approved Budget Amounts
   Enter Year to Date Amounts ( Included Current Month)
   Enter Available Balance
            ( Approved Budget minus Year-to-Date Expenditures )
   Complete Agency Certification
   Have authorized person sign form.
   Note –
         Leave sections for Comptrollers use only, blank.
                             Children & Youth Services
                             2008 Fiscal Conference
Voucher FORM 1

   Purpose
       - The purpose of this form is to
         summarize by line item the total cost
         the agency incurs, the year to date
         costs incurred and the available
         balances per line item.



                  Children & Youth Services
                  2008 Fiscal Conference
Completing Voucher FORM 1

   Complete the header of the form.
    –   Agency Name, Contact Person, Agency Telephone
        Number, Voucher Number, PO Number, Contract Period,
        and Voucher Period.


   Enter the approved line item budgets in
    column number 1.

   Enter the actual expenditures being
    requested for reimbursement in column #2.
                       Children & Youth Services
                       2008 Fiscal Conference
Voucher FORM 1 continue……

   Enter the Year-To-Date expenditures in column #3.
    –   Including the current amount being requested.

   Subtract YTD Request (column 3) from the
    Approved Budget (column 1) to get YTD Available
    Balance ( column 4 ).




                        Children & Youth Services
                        2008 Fiscal Conference
Voucher FORM 2

   The purpose of this form:
        -Track the total personnel costs the agency incurs in operating its
           WIA Youth Program.
        - Provide a brief summary of employee reimbursement for each
           budgeted position.
   Complete the header of the form:
       A. Agency Name
       B. Date Submitted
       C. PO Number
       D. Invoice Period
       C. Invoice Number
                          Children & Youth Services
                          2008 Fiscal Conference
Voucher FORM 2 continue…..


   Body of Voucher Reimbursement:
          (F) Check Date
          (G) Check Number – Fill in employees check number
          (H) Employee’s Name – Fill in employee’s full name
          ( I ) Account Code – Fill in account code number 0005
          (J ) Budgeted Title – Name of title budget for this position
          (K) Gross Salary – Fill in the employee’s Salary (Per pay period)
          (L) % To Project - % of employee’s salary to be charge to WIA.
          (M) Total Amount – Gross Salary X % To Project



                          Children & Youth Services
                          2008 Fiscal Conference
Voucher FORM 3

   The purpose of this form is to track the total Non-Personnel
    costs the agency incurs in operating its WIA Program.


   Complete the header portion of the form:
                 Agency Name, Date submitted, PO Number, Invoice
                 Period, and Invoice Number
   Complete the body portion of the form:
                    Check Date
                    Check Number – Fill in the employee’s check number
                    Payee – Who was paid by this check



                           Children & Youth Services
                           2008 Fiscal Conference
Voucher FORM 3                      continue…..

      ( I ) Account Code (any of the following):
                0044 Fringe Benefits

                0036 Training / Customized Training

                0100 Operating / Technical

                0140 Professional / Third Party Services

                0300 Material & Supplies

                0070 Work Experience

                0400 Equipment

                0900 Other (please specify)

                0998 Profit ( For Profit Agencies only)

                0999 Supportive Services

      ( J ) Cost Category – Enter from the list above
                     Children & Youth Services
                     2008 Fiscal Conference
Voucher FORM 3                              CONTINUE…..


   ( K ) Amount of Check - Total amount of the check
   ( L ) % to Project – Amount to be reimbursed by WIA Program
   ( M ) Charge to Program - Amount of Check X % To Project
   Hints on completing the voucher forms:
    1. Include PO number on all forms
    2. Sign in Blue ink
    3. Don’t exceed the individual line items by showing negative balances
    4. Monitor Proactively
          - Total program expenditures
          - Individual line item expenditures
                    - Salaries, fringes, materials and supplies etc….
    5. One Voucher is due to CYS 15 days following the period vouchering.
                           Children & Youth Services
                           2008 Fiscal Conference
Award Close-out Process

   Close-out Forms:
       - Close-out Summary Form (FORM # I)
       - Line Item Detail of Expenditures In-
         School Youth Program (FORM # II)
       - Line Item Detail of Expenditures Out-of-
         School Youth Program (FORM # III)
       - Property Inventory (FORM IV)
       - Contractor’s Assignment of Refunds,
         Rebates, and Credits (FORM V)
                  Children & Youth Services
                  2008 Fiscal Conference
Award Close-out Process Continued

   Close-out Forms Continued:
       - Financial Record Retention (FORM VI)
       - Awardee’s Release (FORM VII)
   Completing FORM I (Close-out Summary)
       Header info – Agency name, PO #,
       Address, Contact Person, Phone number,
       Fax number, and email address.

                 Children & Youth Services
                 2008 Fiscal Conference
Award Close-out Process Continued

   Completing FORM I continued:
       - Award info – This section is linked to FORMS II &
       III. Complete FORMS II & III and the info will roll over
       to FORM I and all the field related to award info will
       populate.
   Note –
       - Read the definitions section for definitions of the following
           categories of award info:
                 - Final Award
                 - Actual Cost
                 - Contract Revenue
                 - Program Income/Loss
        - The Authorized person sign and date in blue ink.

                          Children & Youth Services
                          2008 Fiscal Conference
Award Close-out Process Continued

   Completing FORM II & II (In & Out-of-School
    Programs) Line Item Detail of Expenditures :
       - There are four (4) columns to be
         completed:
             1. Award Amount
             2. Actual Program Cost
             3. Reimbursable cost
             4. Income/Loss
                  Children & Youth Services
                  2008 Fiscal Conference
Award Close-out Process Continued

   Award Amount (Column 3) – Record your final
    (Approved by CYS) award amount by line item.
    Actual Program Cost (Column 4) – Indicate the total
    Actual costs incurred for each line item.
   Reimbursable Cost (Column 5) – indicate the amount
    reimbursable costs, both Actual and Accrued thru the end
    of the program.
   Income/Loss (Column 6) – The system will populate
    based on the entries in the other three (3) columns.
   Note-
         The system will perform all calculations and
         transfer the appropriate numbers to FORM 1.
                    Children & Youth Services
                    2008 Fiscal Conference
Award Close-out Process Continued

   Completing FORMS IV (: Property Inventory)
        Header Info – Agency Name, Contract (PO #)
        number, and who prepared the form.
        Inventory Info – Tag number, description of
        inventory, any identifying numbers, vendor
        where inventory was purchased condition of
        inventory, purchase date and price, location of
        inventory.
   Note – If any property with an acquisition cost of $5,000.00 or more and a life
    expectancy of one year or more has been acquired during the grant period with WIA
    funds, the contractors must include a property inventory form.
                             Children & Youth Services
                             2008 Fiscal Conference
Award Close-out Process Continued

   Completing FORMS V (Contractor’s Assignment
    of Refunds, Rebates, and Credits):
        Complete form V by filling in the agency
        name and address, PO number (Contract #).
        Read the Assignment section and have the
        authorized person sign and date in blue ink.



                  Children & Youth Services
                  2008 Fiscal Conference
Award Close-out Process Continued

   Completing FORMS VI (Financial Record Retention):
       This form is completed by having the authorize person read and
       sign and date the form in blue ink.
   Completing FORMS VII (Awardee’s Release):
       This form is completed by filling the blanks with the total amount
       of expenses incurred and accrued against this contract and then
       separate the total expenses into two amounts :
                1. Amounts already paid by CYS
                2. Amounts still to be paid by CYS
       Provide as munch detail as possible related to the outstanding
       amounts.
       Have the form signed and dated in blue ink by the authorized person.




                         Children & Youth Services
                         2008 Fiscal Conference
Award Close-out Process Continued

   Key Dates in the Process
    - Forms will be provided around June 1st
    - Forms due back by end of July
   Common Challenges
    - Underreporting of Stand-In-Cost (WIA and Non-WIA) with Revenue
    - Discrepancies between Total Close-out Costs vs. Total Vouchers
    - Not submitting all Forms
   Key Pointers
    - Regularly reconcile revenue received with amounts included in the
    vouchers             Children & Youth Services
                        2008 Fiscal Conference
 Questions
 Adjourn




              Children & Youth Services
              2008 Fiscal Conference

				
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