fy ’08 corporate grant technical assistance session
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FY ’08 Corporate Grant Technical Assistance Session. W E L C O M E November 7, 2007 Children & Youth Services Chicago, Illinois. AGENDA. Welcome Programs Unit Update Work Plans Review & Related Sub-Grantee Agreement Documents Review Budgetary Documents Review Audits Review - PowerPoint PPT PresentationTRANSCRIPT
FY ’08 Corporate Grant
Technical Assistance Session
W E L C O M E
November 7, 2007Children & Youth Services
Chicago, Illinois
AGENDA
I. WelcomeII. Programs Unit UpdateIII. Work Plans Review & RelatedIV. Sub-Grantee Agreement Documents ReviewV. Budgetary Documents ReviewVI. Audits Review VII. Adjournment
Congratulations on being awarded for FY ’08!
PROGRAMS UNIT UPDATE
Andrew J. Fernàndez
Youth Division
Work Plans & One-on-One Meetings
For YOU!
Better Easier Helpful Access Moving Forward…
THANKS!
Youth Service Coordinators
Elisa Arlow Region1 #312-743-1237 Monica Dunleavy-Gerster Region 2 #312-743-1515 Evelyn Benitez Region 3 #312-743-1747 Rasauna Riley Region 4 #312-743-1516 Cesar Garza Region 5 #312-743-1291 Karen Nolan Region 6 #312-743-1513 Jane Norton RCC/YCDC #312-743-0939 Tasha Brown Multi Sites #312-743-6136 Ricca Rivera Multi Sites #312-743-1714
Call, call, call!
WHO?!
Contact your Youth Service Coordinator:
Review your work plan and budget over the phone.
Or maybe thru email… Use CYS as a resource to complete
the work plan and budget!
Work Plan review
November 14th 20071615 W. Chicago Ave.
10:00am to 11:00am for RCC11:00am to 12:00pm for YCDC
1:00pm to 2:00pm for New Agencies
WORK PLANS REVIEW
Youth Service Coordinators
SUB-GRANTEE AGREEMENT DOCUMENTS REVIEW
Anna Lee
SUBMISSION PACKAGE
In your package and via http://cys.mycopa.com:
Award Letter Amendment Agreement Pages Checklists Work Program Exhibit (Work Plan/Synopses) Budget Exhibits Signature Items Economic Disclosure Statement
GUIDANCE / RESOURCE DOCUMENTS
Checklists
Contact Information
Helpful Websites
GUIDANCE / RESOURCE DOCUMENTS
Checklists (2)
Contact Information
Helpful Websites
CONTACT INFORMATION
Finance Unit Kenya Merritt
[email protected](312) 743-1671
Contracts Unit Anna Lee
[email protected](312) 743-1985
Youth Services Division Andrew Fernandez
[email protected](312) 743-0938
GUIDANCE / RESOURCE DOCUMENTS
Checklists (2)
Contact Information
Helpful Websites
HELPFUL WEBSITES
www.cityofchicago.org
http://cys.mycopa.com/
ECONOMIC DISCLOSURE STATEMENT
Anna Lee
Assistance regarding the EDS
Please contact Lisa Butts or Joann KirbyChief Contract Expediters
at (312) 743-1585
SUBMITTAL INFORMATION
Roundtable Date Designated date & time in award letter December 4, 2007 1615 W. Chicago, Conf. Room 249A Dorothy Thurman: 312-743-2019
Submission Package Original and one copy Signed and fully completed Checklists included
BUDGETARY DOCUMENTS REVIEW
Kenya Merritt
CYS’ Fiscal Youth Team
Arthur Baron, Accountant
Terry Sims, Accounting Tech
Erin Sanford,
Administrator
How do I get started?
Helpful Hints: Review your current year expenditures Map out a calendar of events/programs for
the year Do you have peak periods where additional
staff are needed Is there anything new/different that is
planned for the upcoming year
What makes up a budget?
Budget Summary
Personnel Detail
Non-Personnel Detail
Summary Page
Fiscal contact information Data must match detail pages Must be signed by someone with
signature authority
Personnel Detail
Positions Rate Percentage of time Corporate Share Other Share Fringe Benefits
Non-personnel Detail – What does these accounts mean?
0100 – Operating costs. Commonly used for rent, utilities, amusement fees and local travel costs.
0140 – Professional/Technical Services. Commonly used for speaker fees and/or specialized consultants. These funds should not be used for staff to avoid payroll taxes.
0300 – Supplies. Commonly used for program and office supplies.
Description/Other Share
What can I expect?
Budget review with YSC Roundtable review MONTHLY submission of
reimbursement vouchers. (Section 5.2)
Monthly trainings/Email Alerts
Need more help?
Call our Fiscal Hotline – 312.743.7475
8:30 a.m. to 1:00 p.m. 2:00 p.m. to 4:30 p.m.
http://cys.mycopa.com and [email protected] Fax – 312.743.2095
FISCAL AUDITS REVIEW
Harold Campbell
CYS Audits
Program and Fiscal
Elise MannDeputy Commissioner of GCA
Anna LeeDirector of Contracts
Patrick McPhilimyDirector of Grants
Harold CampbellFiscal Audits
Darlene PerezProgram Audits
Darlene PerezAsst. Director of Program Audits
Carmen PachecoSupervising Program Auditor
Lois DixonProgram Auditor Irene Ortega
Project Coordinator WIA
Maria DiazAdministrative Assistant II (shared with Fiscal)
Sandra KiddProgram Auditor
Elizabeth MatiasProgram Auditor
Edrina McDonaldProgram Auditor
James RodgersProgram Auditor
Shawntia RobinsonProgram Auditor II
Jeanette TolbertProgram Auditor II
To conduct annual fact-based program and fiscal audits on each delegate agency and partner. An exception to this policy may be granted in certain cases where CYS determines that it is necessary to conduct a special review or investigation of an agency in lieu of a standard audit.
Using evidence and facts to document potential areas of compliance and noncompliance based on the funding source program and fiscal requirements.
Investigating complaints as it relates to program and fiscal concerns of a CYS’ delegate agency.
Assisting and supporting CYS’ Program Divisions (Children Services and Youth) in ensuring delegate agency compliance with the funding sources program and fiscal requirements.
Audits Unit: Purpose and Objectives
Types of Audits
Program audits
Fiscal audits
Investigations – generated from internal requests (CYS program unit, city departments) and from written allegations made by outside sources.
Variation by funding source
Head Start
Early Head Start
Child Care
CDBG
Corporate
Workforce Investment Act (WIA)
Steps in the program audit process
Caseload assignment using priority system
Schedule/pre-audit preparation
Send records request
Conduct on-site audit
Exit conference with delegate
Submit report for management approval
Final report sent to appropriate program division
Send letter to agency
Use of COPA
To access caseload assignments, records request and audit instruments: http://cys.mycopa.com
Select the Grants, Contracts and Audits Division link
Select Audits tab (Program or Fiscal link)
Note: In the near future, these documents will be available in City Span.
Key Points Cancellations - at least one week prior
notice Reschedule audit within two weeks Should have alternate staff available to
assist with audit Unannounced audits
Fiscal Audits Unit
Harold CampbellDirector
David StaffordAuditor IV
Simeon FrankAuditor III
George FielderAuditor III
Alma AlvarezAuditor II
Tracie BerryAuditor II
Yolanda OwensAuditor II
Fiscal Monitoring Process
Audit is scheduled, 2 to 3 weeks in advance Records Request is sent 1 to 2 weeks in
advance, monitoring instruments are available at https://cys.mycopa.com
On-Site Audit is conducted Exit conference with agency Exit Report / Improvement Plan Submit report for management approval Follow-up on unresolved issues
Areas Covered – Fiscal Audit
Accounting records Chart of Accounts General Ledger (Cash Receipts, Disbursements) Bank Statements
Vouchers To Be Submitted Monthly Confirm payment of vouchers
Disbursements Costs Charged to the Program Adequate Supporting Documentation
(Purchase Orders, Invoices, Cancelled Checks, etc.)
Areas Covered – Fiscal Audit
Internal Controls Proper Authorization Segregation of duties Financial Status Report Financial Procedures Manual
Include at a minimum the following policies:
- Financial Reporting- Payroll- Purchasing/Procurement- Cash Management- Cost Allocation Plan- Property Management- Record Retention
Areas Covered – Fiscal Audit
Bank Reconciliations- Deposits are done in a timely manner- Adjusting items are researched and resolved in a timely
manner- Bank account balance reconciles with cash account
balance in the general ledger Payroll record review
- Payroll register- Time Records
Filing Confirmation- Federal Payroll (941), State Payroll Tax (IL941), - IRS – 990 for exempt 501(c), AG 990, Secretary of State , - Consultants - 1099
Common Findings
Inadequate Policies & Procedures Lack of proper financial records Inadequate supporting documentation No bank reconciliation Costs are not consistent with budget, revision is needed Time activity not approved by supervisor Payroll tax filings and payments are not timely Inadequate contract for consultants. Contracts must specify
rate of pay and length of time
Web Sites
US Government Printing Officehttp://www.gpoaccess.gov/cfr/index.htmlProvides links to Code of Federal Regulations.
Office of Management and Budgethttp://www.whitehouse.gov/omb/circulars/index.htmlProvides links to all OMB Circulars such as A-133.
CONTACTS
PROGRAM AUDITS
Darlene PerezAssistant Director of [email protected](312) 743-1948
FISCAL AUDITS
Harold CampbellDirector of [email protected](312) 743-4932
T H A N K Y O U !
We’ll see you at the Roundtable!