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Allocation and Matched Funding Section

Office of Family Planning (OFP)

Information and Education (I&E)and Male Involvement Program

(MIP)

Fiscal Administration OverviewJune 2008

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AGENDA Informational Flow Dates to Remember Funding Information Budget and Strategy Budget Components Summary Grant Agreement Budget Building your Current Fiscal Year Budget Budget Revisions Payments Grantee Operation Changes Other Administration Agreement Funding Application (AFA) Process

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Informational Flow Contract Manager

Point person to receive all documents Maintains Central File Answers Budget and Invoice questions Time study template questions

Program Consultant Answers programmatic questions

staffing, workplan, progress reports Time study coding and secondary documentation questions

Project Director and/or Coordinator Role Receives CDPH letters, e-mails, and correspondence Forwards information to appropriate Grantee fiscal and

program staff.

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Dates to Remember Submission timeline for fiscal year

documents Allocation Funding Application (AFA) package

is due July 1st, (2xxx) October 31st, (2xxx) - 1st quarter invoice due January 31st, (2xxx) - 2nd quarter invoice due April 30th, (2xxx) - 3rd quarter invoice due Sept. 30th, (2xxx) - 4th quarter invoice due October 31st, (2xxx) - Final supplemental

invoice if necessary.

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Funding Information

Funding for the I&E and MIP Programs come from a combination of State General Funds, Federal Title XIX (Medicaid), and local funds (if applicable). The Title XIX funds are identified as FFP or Federal Financial Participation. These funds provide matching Title XIX reimbursement for certain Medi-Cal administrative activities.

These Funds support the 27 (I&E) and 21 (MIP) grantee's and their subcontractors throughout California.

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Funding InformationContinued…

State General FundsFunding Requirements I&E and MIP Programs must comply with Teen

Pregnancy Prevention Program requirements as mandated through specific State statutes as identified in the California Welfare and Institutions Codes.

and

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Funding InformationContinued…

Also Meet FFP Funding Requirements, if applicable

I&E and MIP Programs must comply with Federal funding requirements to receive FFP reimbursement.

Only staff activities performed that meet the two FFP Objectives will qualify for FFP reimbursement. Bringing potential eligible's into Medi-Cal systems to determine

their Medi-Cal eligibility.

Bringing Medi-Cal eligible people into Medi-Cal services.

All staff claiming FFP funding are required to time study for 100 percent of their time for 1 week each quarter.

All other I&E and MIP Program activities that don’t qualify for FFP will be reimbursed with State General Funds.

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Funding InformationFFP Funding Requirements Continued…

All staff must use OFP approved documentation forms:

Secondary documentation forms. This form and all supporting information must be maintained for three years, unless an audit is performed resulting in audit findings. Then, the Grantee must maintain the files for three years after the final resolution of the audit finding.

Weekly Time Study Calculation Template.

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Funding InformationFFP Funding Requirements Continued…

Time Study Submission The Grantee must submit a completed Time

Study Data Summary calculation sheet for each staff person listed on the quarterly invoice’s personnel section that is being submitted in order to receive reimbursement.

Resource: FFP User Guide – Refer to the most recent version on the ETR Website.

http://www.etr.org/ofp/ffp/index.htm

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Funding InformationBudget Restrictions

Below is a partial list of expenses not allowed on your budget. For a complete list, refer to your grant agreement.

No purchase of vehicles No purchase of land or buildings or improvements Any costs that are not associated with the approved I&E

and MIP workplan objectives

Any restricted items reflected on the budget will will need to be removed before the budget can be approved.

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Funding InformationBudget Restrictions Continued..

These Expenses are allowed with restrictions: Food can be budgeted, but only up to 1%

of the lead Grantee budget. This amount includes subcontractors.

Space rental for program staff can not be higher than the negotiated rate, which is based on total Full Time Equivalent (FTE). (100sq ft. x FTE(s) x $1.00 per sq ft. x 12)

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Funding Information Budget Restrictions Continued…

Liability Insurance can be budgeted as an individual line item up to 1% of Grantee budget (remainder must be budgeted within the indirect costs).

Indirect Costs are not to exceed 15% of salaries and benefits.

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Budget and Strategy The following six documents will serve as a model for building

your current fiscal year budget.

The grant agreement budget – Provides you with the five line item totals you need to create your current year budget.

Last prior approved fiscal year budget – Provides you with an

example of how you estimated expenditures in the previous fiscal year.

Previous fiscal year invoices – They will show you how the money was actually spent.

The current proposed workplan – Provides you an idea of what positions may be needed in order to estimate staff’s full time equivalent (FTE).

Attachments B1 & B2 budget resource documents – will assist grantee's in budgeting detail line item expenditures correctly and provide budget requirements.

Contract Manager (CM) – your CM is also a good resource when you have questions.

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Remember: the budget is always your best

estimate. Invoicing is always based on actual

expenses. Seldom is your best estimate the same

as actual expenditures. It’s likely that you will require one if not

two budget revisions during the fiscal year to accommodate actual expenditures.

Budget and Strategy Continued…

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Budget Components Summary Five line item budget Personnel: Staff salaries & benefits. Operating Expenses: Expenses necessary to

run the program (refer to B1 resource sheet) Equipment: office furniture or any item with the

purchase cost of $49.99 and over. Other Costs (Subcontractors/Other Charges) Indirect costs: costs that accrue in the normal

conduct of business that can only be partially attributable to performance of a grant (e.g., administrative expense, payroll, accounting, liability insurance, janitorial, security, building maintenance, Executive Directors time.

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Grant Agreement Budget

The Grant Agreement “Exhibit B” budget’s major line item categories must match your current fiscal years budget major line item category totals. If not, you will need to request a grant amendment.

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ORIGINAL BUDGET from Grant Agreement

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Building the Current Fiscal Year Budget General Rules

All worksheet cells that allow data input are highlighted in yellow. The white cells are protected and are automatically calculated by formulas.

Please limit entries to whole numbers. After completing and reviewing the entire

budget document, save the file with a new name.

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Building your Current FY Budget Budget/Invoice Template- Budget Summary Page

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Building your Current FY Budget Budget/Invoice Template - Operating Expense Detail

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Building your Current FY BudgetBudget/Invoice Template - Personnel Detail Page

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Building your Current FY Budget Budget/Invoice Template - Budget Summary Page

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Building your Current Fiscal Year Budget

Subcontractor Definition The Grantee shall be responsible for the

performance of all requirements under the grant agreement, even if the requirements are carried out by a subcontractor.

The Grantee agrees that all subcontract agreements entered into for performance under the grant agreement, shall be in writing and shall include a provision requiring the subcontractor to comply with the applicable terms and conditions of the grant agreement, including all exhibits and applicable state laws.

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Building your Current FY Budget Budget/Invoice Template - Other Costs Detail Page

Subcontractors Information

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Budget RevisionsThere are Three (3) Types of

Revisions Informal Allowable Line Item

Shift Formal Budget Revision (no

Grant Amendment required) Formal Budget Revision (Grant

Amendment required)

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Budget RevisionsInformal Allowable Line Item Shift

Description The description of an informal budget revision is the shifting of funds within each of the

major line categories without changing the bottom line totals.

Budget Format Always use the most current approved template.

Requesting a Budget Revision To request a budget revision the Grantee needs to prepare the revision and e-mail the

excel template to their Contract Manager for a preliminary review before a signature is obtained. Before emailing the template, verify that your budget is still balanced by reviewing the information in the box titled “SGF Balance” (located on the budget summary page) This box should reflect a blank box or a positive dollar amount between $1 – $10. If the box contains a positive dollar amount of $11 and above or is red, you will need to review your budget information and make the necessary changes to bring you budget back into balance.

Approval Process Once all the revised information is preliminarily approved, the CM will advise the

Grantee to obtain the required signature and submit it for formal approval. Grantee will then mail the signed original document to their assigned CM. The CM will then review to make sure it was the correct revision submitted. Once approved, the CM will e-mail a PDF copy of the budget approval letter to the Project Director/Coordinator and Fiscal Contact. The CM will approve the revised budget as soon as possible as long as there are no other changes needed or other pending issues to resolve.

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Budget Revisions Continued..

Formal Budget Revision (no Grant Agreement required)

Description The Grantee may shift between expense categories any amount up to

$25,000 at one time for a contract totaling $250,000 or less, or Ten percent of the contract total may be shifted at one time for the contract exceeding $250,001. However cumulative shifts may not exceed $50,000 annually in either case. Also, the Maximum Amount Payable does not change.

Budget Format Always use the most current approved template and reflect that it is a BR1

or BR2 as appropriate using the drop down arrows. Requesting a Budget Revision

The requesting process is the same as the informal budget revision. Approval Process

The approval process is exactly the same as the informal allowable line item shift revision.

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Budget Revisions Continued.. Formal Budget Revision

(Grant Amendment required) Description

If the line item shifts in the revision are higher than $25,000 or 10% for Grants over $250,001, or the Maximum Amount Payable to the Grantee changed, it means a Grant Amendment needs to be prepared.

Budget Format Always use the most current approved template and reflect that it is a BR1

or BR2 as appropriate using the drop down arrows.

Requesting a Budget Revision Grantees will create the revision and submit it to your contract manager

for a preliminary review. Once it’s received preliminary approval, the CM will prepare the Grant Amendment Forms.

Approval Process The approval process for a Grant Amendment is much longer than the other two

revisions because the Amendment documents require review and approval signatures from the CDPH and the Grantee. The approval time frame to receive an executed Grant Amendment is usually 2-3 Months.

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Payments Four Types of Payments

Initial Allotment Up to twenty-five (25) percent of the yearly grant amount can be requested at the beginning of each fiscal year.

Quarterly Invoices Invoice for actual expenditures. Submitted each quarter of the fiscal year.

Supplemental Invoice – Final Invoice One supplemental invoice can be submitted each fiscal year. Submit supplemental invoice after all four quarterly invoices are submitted to close out the fiscal year.

Final Invoice - Expiration of Grant Term A final undisputed invoice will be submitted at expiration of

grant term. A Contractor’s Release Form must be included. (This form releases OFP from any further responsibility to provide reimbursement towards this grant.)

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I&E and MIP grantee's may annually request an initial allotment up to 25% of their current annual grant amount. An initial allotment payment can be requested only if all of the following criteria are met. The grant has been fully executed; The Governor’s Budget for the fiscal year has been signed; and The Grantee has repaid all of the previous years initial allotment.

The initial allotment is recouped in 1/3 increments from the first three quarterly invoices. If unable to recoup the entire allotment within the first three quarters, we will continue through the 4th quarter and any supplemental invoices, if needed. (If after all invoicing has been completed and the Grantee still has a balance owing, they would need to contact their contract manager to discuss repayment options.)

The form to request the initial allotment can be located on the OFP using the I&E and MIP allotment template. It must be printed on Grantee letterhead when submitted. See an example of the form on the next slide.

Payments Continued…

Initial Allotment

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Payments Continued…

Initial Allotment Form

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Payments Continued…

Invoices Description Invoice Format Submitting an Invoice Initial Allotment Recovery Recoupment of unreimbursed

costs from previous quarters Receipt of payment

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Payments Continued

Supplemental or Final Fiscal Year Invoice

Description Invoice Format Submitting a Supplemental

or/Final Invoice Receipt of Payment

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Grantee Operation Changes

Legal Grantee Changes Grantee Information Change

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Other Administration

Record retention Reminder to return State

Equipment/Property

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Agreement Funding Application(AFA) Process

Description The AFA package consists of specific

documents that are required to be submitted prior to the start of each fiscal year. These documents must be approved by your Contract Manager (CM). Once you have received AFA approval, you may invoice.

Due Date July 1st, unless alternate date is provided by

OFP

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Agreement Funding Application (AFA) Process

Requirements Grantee’s must use the most current documents to create their AFA

Package. Grantee’s computers are required to contain software applications

necessary to conduct business with OFP. Refer to your grant or Teen Pregnancy Prevention. Policy Letters for computer and software requirements.

Grantee’s must submit all required documents listed on the AFA Checklist.

For the upcoming Fiscal Year you will be required to submit your AFA Package electronically to your assigned contract manager.

Grantee’s are required to use the following naming protocol in the subject line of your AFA submission

e-mail. FY 08-09 AFA Package – Grant # (Grantee Complete Name) This will assist us with identifying your documents quickly.

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Agreement Funding Application (AFA) Process

Submission Method Each Grantee will submit one e-mail that

contains all of the required AFA documents to their assigned Contract Manager.

You may submit AFA documents in word, excel or PDF format. However it is required that any documents containing a signature, like the – Grantee Budget, Grantee Information Form, School Agreements, AFA Checklist, Policy Compliance and Certification Form and Subcontract Agreement Form must be sent in PDF format.

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Agreement Funding Application (AFA) Process

Continued… Reminders

All fiscal and resource documents discussed

in this training are located on the OFP website.

Contact your assigned contract manager if you have any questions.

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Important Website and E-Mail Information

ETR Website Link: http://www.etr.org/ofp/webinar/index.htm

Webinar trainings, webinar survey form

ETR Website Link: http://www.etr.org/ofp/staffLists/index.htmContract Manager/Program Consultant Contact List

OFP Website:http://www.cdph.ca.gov/programs/OFP/Pages/default.aspx

AFA documents, forms, budget/invoice templates, FFP Guide

OFP General E-Mail Box:OFPMAIL@cdph.ca.gov

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This Concludes the Fiscal Administration Training!