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					CCI/MSHS Fiscal                     Receipts for In-Kind Contribution and Volunteer Time Cards
                                                                                    MSFIS 1673
Procedures

                             REFERENCES & CROSS REFERENCES

                       CFR, PWHS Title 45, DHHS Part 74, Subpart C 74.23
                                45 CFR Parts & 1301.20 (HSPS)
                         CCI Accounting Policies and Procedures Manual
                                          OUTCOME

CCI/MSHS generates a cash match (In-kind Contributions) in accordance to CFR, PWHS Title 45,
DHHS Part 74, Subpart C 74.23, Head Start Performance Standards, Section 1301.20., and CCI
Accounting Policy 3.11. Contributions are vital to MSHS’ success in reaching the 20% of the Federal
funds received and are greatly appreciated by the parents, children and participants of our programs.

To provide guidance for steps that must take place to ensure accurate documentation of in-kind
contributions received by MSHS.

                                         RESPONSIBILITY
      MSHS Director                                 Administrative Assistant
      MSHS Assistant Director                       CCI Accounting Department
      Center Coordinator/Regional Services
      Coordinator

                               IMPLEMENTATION WITH TIMELINES

                             IN-KIND DEFINITIONS AND EXAMPLES

 Cost sharing or matching (In-Kind) contributions must:
   Be verifiable
   Not included as contributions for any other federally assisted project or program
   Be necessary and reasonable to meet the program’s goals/purpose
   Be allowable
   Not be paid by the Federal Government under another award
   Must follow the test for allowability of cost found in OMB Circular A-122 e.g. be reasonable,
    necessary and allocable to the program

 Forms used to document these contributions include:

     CCI Receipt for In-Kind Contribution form will be used when one of items mention above are
      done.
     Individual Volunteer Time Card form will be used for volunteers donating their time at the
      center
     Group Time Card form will be used for a group of volunteers donating their time away from the
      center.

Revised 03/2009
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CCI/MSHS Fiscal                         Receipts for In-Kind Contribution and Volunteer Time Cards
                                                                                        MSFIS 1673
Procedures
 Types of cost sharing or matching to be documented on CCI Receipt for In-Kind Contribution or
  Volunteer Time Card include:

    o Volunteer services: These include services provided by professional and technical
      personnel, consultants, or other skilled or unskilled labor provided the service is necessary and
      part of the approved project and is not funded through any source of federal funds. In other
      words, any service for which the grant would pay. For example, medical screenings, or
      volunteering in a program function such as:

        o Attendance at Parent meetings
        o Assistance in literacy functions in setting up, reading to children (including own children)
          while at the event, assisting with other duties during event, and clean up
        o Assisting in:
                  Classroom
                  Kitchen
                  Field Trips
                  Facility Maintenance
                  Transportation
        o Providing training to parents/staff for which the program would typically pay
        o Time spent by parents receiving a “Train-the-Trainer” training that will be replicated at a
          later date to other parents/staff.

    o Rates for volunteer services: Rates are established by CCI Accounting Department which:

        o Will be distributed to MSHS staff at the beginning of each program year and whenever the
          rates change
        o Include agency fringe benefit rates
        o Must be consistent with those paid for similar work within CCI;
        o Otherwise, the rate will be consistent with those paid for similar work in the labor market
        o If an employer donates services, then the rate will be the employee’s regular rate and not
          include fringe

    o Travel Time:
            o This includes travel time by a parent to and from events such as Policy Council
               Meetings, Center Parent Committee, and sub-committee meetings.
            o Consultants donating the cost of their travel or mileage to a center for training or
               contractual services.

                  o Mileage and travel time is to be documented in designated space on the Volunteer
                    Time Card

    o Donated supplies: These include items that are going to be used for program activities such
      as:

                  o Clothing used in the classroom
Revised 03/2009
                                                                                            Page 2 of 6
CCI/MSHS Fiscal                          Receipts for In-Kind Contribution and Volunteer Time Cards
                                                                                         MSFIS 1673
Procedures
                   o   Office supplies
                   o   Classroom supplies & materials
                   o   Kitchen materials
                   o   Outdoor equipment

     Donated items are not counted as In-Kind: This refers to when it is the individual receiving
      the service rather than the program such as:
             o Parent attending a literacy function that simply attend for the purpose of picking up
                books and do not assist nor read to their child or other children
             o Parent attending end-of-the year activity
             o Parents participating in a fund raising activity
             o Clothing & furniture given to families unless identified in the community assessment
                as a need and part of an emergency activity
             o Items donated to be used in a fund-raising activity which MSHS program is
                prohibited from doing. ((Reference MSFIS P01 MSHS Fund Raising Policy)
             o Cash raised from a fund raiser (Reference MSFIS P01 MSHS Fund Raising Policy)
             o Parents attending/receiving training


                  CCI/MSHS STAFF ROLES IN ENSURING PROPER DOCUMENTATION OF
                               IN-KIND/VOLUNTEER CONTRIBUTIONS

 MSHS Director

     MSHS Director will ensure the development of an in-kind budget under the guidance of CCI
      Accounting Department to ensure that the maximum amount of in-kind is collected at all levels.
      The budget will include the amounts expected to be raised by CCI/MSHS sites during each
      fiscal year based on past history and current state of economy in each community.

     The MSHS Director will ensure that all staff receive appropriate training as to expectations as
      to their role in seeking in-kind donations.

 MSHS Assistant Director

    The MSHS Assistant Director is responsible for:

     The development, implementation, as well as ongoing monitoring and evaluation of procedures
      (aligned with CCI Accounting Policies and Procedures Manual Section 207-210 that will ensure
      timely and accurate processing of in-kind documentation upon receipt from Centers and/or
      MSHS Central Office Staff prior to submitting to the CCI Accounting Department

     Procedure ensures that time records are used to document services rendered

 MSHS Administrative Assistant

Revised 03/2009
                                                                                         Page 3 of 6
CCI/MSHS Fiscal                        Receipts for In-Kind Contribution and Volunteer Time Cards
                                                                                       MSFIS 1673
Procedures
     Processing of in-kind documentation will include review of original CCI Receipt for In-Kind
      Contribution and Volunteer Time Cards by the MSHS Administrative Assistant who will:

                    Note: Only original documentation will be accepted for processing.

        o Perform initial review of forms within 5 working days of receipt to:

              Ensure all applicable sections of CCI Receipt for In-Kind Contribution and Volunteer
               Time Sheet are completed correctly

              Return incomplete forms to their originator for completion/correction

              Request return of completed/corrected forms to Central Office within 5 working days
               of date sent by Administrative Assistant

              Send MSHS Assistant Director and Regional Services Administrator an email re:
               communication to Center and CO staff regarding follow-up on In-Kind documentation

              Ensure that claimed items/services/activities/supplies/space are allowable and allocable
               as well as ensuring that the amount claimed is reasonable (based on fair market value
               or actual value)

     Within 5 days of receipt of complete and accurate documentation, CCI Receipt for In-Kind
      Contribution and Volunteer Time Cards will be forwarded to the CCI Accounting Department
      for final review and posting

     If MSHS staff is unable to verify or complete the information on In-Kind Receipt and/or
      Volunteer Time Cars documentation, then the amount claimed shall be disallowed and will not
      be submitted to the CCI Accounting Department

 MSHS Center Coordinator/Regional Services Coordinator

     The MSHS Regional Services Coordinator will ensure:

        o A sign in binder exists in each area of the center. This includes a binder in each
          classroom, kitchen, office, bus and any other area where the RSC deems appropriate.
          Each binder will have the appropriate Volunteer Card in it. The staff in the particular area
          where the binder is located will be responsible for ensuring the volunteer has documented
          their time.

        o All in-kind donations and volunteer hours are documented using the CCI Receipt for In-Kind
          Contribution and MSHS Volunteer Time Card at the time donations are received
          (items/services/activities/supplies/space). Will ensure time and services are valuated per
          the rates table provided by the Accountant.

Revised 03/2009
                                                                                          Page 4 of 6
CCI/MSHS Fiscal                        Receipts for In-Kind Contribution and Volunteer Time Cards
                                                                                       MSFIS 1673
Procedures
        o All CCI Receipts for In-Kind Contribution and Volunteer Time Cards are submitted to MSHS
          Central Office. Attention: MSHS Administrative Assistant using the timelines outlined in
          CCI/MSHS Reporting SOP # 1635 unless otherwise instructed

        o Only original CCI Receipts for In-Kind Contribution and Volunteer Time Cards are
          submitted to MSHS Central Office for processing

        o Retain a copy of CCI Receipts for In-Kind Contribution and Volunteer Time Cards at the
          MSHS Center

 Accountant

     The Accountant will ensure:

        o That a salaries and fringe benefit valuation table be provided to MSHS and updated on an
          annual basis

        o A fair market valuation tables for donated items will be provided to MSHS and updated on
          an annual basis

        o That in-kind donations are submitted to accounting in a timely manner

        o That all in-kind donations and volunteer hours are documented using original CCI Receipts
          for In-Kind Contributions and original MSHS Volunteer Time Cards

             That claimed items/services/activities/supplies/space are allowable and allocable as well as
             ensuring that the amount claimed is reasonable based on fair market value or actual cost

 Accounts Payable

     The Accounts Payable will ensure:

        o That all documented in-kind is mathematically correct and signatures in place

        o To log on an excel spreadsheet all in-kind donations and volunteer hours from original CCI
          Receipts for In-Kind Contributions and original MSHS Volunteer Time Cards.

        o On the fifth of each month, forward to Accountant a summary of all in-kind donations

 Accountant

     The Accountant will ensure:

        o That all in-kind is posted to the general ledger prior to issuing financial statements on the
          15th of each month
Revised 03/2009
                                                                                            Page 5 of 6
CCI/MSHS Fiscal                    Receipts for In-Kind Contribution and Volunteer Time Cards
                                                                                   MSFIS 1673
Procedures

                                           EVIDENCE

   Complete and Accurate In-Kind Receipts
   Complete and Accurate Volunteer Time Cards
   Monthly In-Kind Financial Reports issued by CCI Accounting Department
   Copy of MSHS Administrative Assistant Communication re: Follow-up on Issues related to
    Incomplete documentation received from Centers and Central Office Staff




Revised 03/2009
                                                                                     Page 6 of 6

				
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