alabama department of child abuse and neglect prevention
DESCRIPTION
ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT PREVENTION. ACCOUNTING DIVISION GRANTEE TRAINING PRESENTATION. ACCOUNTING DIVISION TRAINING PRESENTATION. VICTOR KORIKO, Accounting Manager FELICIA DUMAS, Accounting Technician ASEELAH SALAAM, Staff-Accountant. OUTLINE. - PowerPoint PPT PresentationTRANSCRIPT
August 30, 2011August 30, 2011 11
ALABAMA DEPARTMENT OF ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT CHILD ABUSE AND NEGLECT
PREVENTIONPREVENTION
ACCOUNTING DIVISION ACCOUNTING DIVISION
GRANTEE TRAINING GRANTEE TRAINING
PRESENTATION PRESENTATION
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ACCOUNTING DIVISION ACCOUNTING DIVISION TRAINING PRESENTATIONTRAINING PRESENTATION
VICTOR KORIKO, Accounting ManagerVICTOR KORIKO, Accounting Manager
FELICIA DUMAS, Accounting TechnicianFELICIA DUMAS, Accounting Technician
ASEELAH SALAAM, Staff-AccountantASEELAH SALAAM, Staff-Accountant
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OUTLINEOUTLINE
I.I. PROCESSING PROCEDURESPROCESSING PROCEDURES
II.II. GRANTEE RESPONSIBILITIESGRANTEE RESPONSIBILITIES
III.III. BUDGETBUDGETLine ItemsLine Items
IV.IV. BUDGETBUDGET
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OUTLINEOUTLINE
VI.VI. INELIGIBLE EXPENSESINELIGIBLE EXPENSES
VII.VII. MATCHING MATCHING FUNDS FUNDS
VIII.VIII. FINANCIAL REPORTSFINANCIAL REPORTS
IX.IX. MISCELLANEOUSMISCELLANEOUS
X.X. QUESTIONSQUESTIONS
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PROCESSING PROCESSING PROCEDURESPROCEDURES
FINANCIAL REPORT RECEIVEDFINANCIAL REPORT RECEIVED
REVIEWED BY DCAP FIELD DIRECTORREVIEWED BY DCAP FIELD DIRECTOR
SENT TO DIVISION DIRECTOR FOR SENT TO DIVISION DIRECTOR FOR PAYMENT APPROVALPAYMENT APPROVAL
DIVISION DIRECTOR APPROVES PAYMENT DIVISION DIRECTOR APPROVES PAYMENT AND SENDS TO ACCOUNTING SECTION AND SENDS TO ACCOUNTING SECTION
ACCOUNTING SECTION VERIFIES FEIN, ACCOUNTING SECTION VERIFIES FEIN, ADDRESS , & AMOUNTADDRESS , & AMOUNT
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PROCESSING PROCESSING PROCEDURESPROCEDURES
ACCOUNTING ENTERS GRANT PAYMENT ACCOUNTING ENTERS GRANT PAYMENT INFORMATION INTO FINANCIAL SYSTEMINFORMATION INTO FINANCIAL SYSTEM
VOUCHERS ARE SENT TO THE STATE VOUCHERS ARE SENT TO THE STATE COMPTROLLER’S OFFICECOMPTROLLER’S OFFICE
WARRANTS SENT FROM COMPTROLLER’S WARRANTS SENT FROM COMPTROLLER’S OFFICE TO DCAPOFFICE TO DCAP
ACCOUNTING SECTION MAILS WARRANTS ACCOUNTING SECTION MAILS WARRANTS TO GRANTEESTO GRANTEES
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GRANTEE RESPONSIBILITIESGRANTEE RESPONSIBILITIES
RETURN SIGNED CONTRACT WITH THE CORRECT RETURN SIGNED CONTRACT WITH THE CORRECT ADDRESS TO DCAP ON TIMEADDRESS TO DCAP ON TIME
SUBMIT BUDGET REVISIONS BEFORE DEADLINE SUBMIT BUDGET REVISIONS BEFORE DEADLINE SUBMIT COMPLETE FINANCIAL REPORTS ON TIMESUBMIT COMPLETE FINANCIAL REPORTS ON TIME SUBMIT CHANGE OF ADDRESS FORMS WHEN SUBMIT CHANGE OF ADDRESS FORMS WHEN
ADDRESS CHANGESADDRESS CHANGES
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GRANTEE RESPONSIBILITIESGRANTEE RESPONSIBILITIES
REFUNDS SHOULD BE SENT WITH FINAL REPORTREFUNDS SHOULD BE SENT WITH FINAL REPORT REFUNDS OF $200 OR LESS CAN BE UTILIZED FOR REFUNDS OF $200 OR LESS CAN BE UTILIZED FOR
SUPPLIES IF GRANT IS AWARDED FOR UPCOMING SUPPLIES IF GRANT IS AWARDED FOR UPCOMING PROGRAM YEARPROGRAM YEAR
SUBMIT FINAL REPORT SHOWING BALANCE HAS SUBMIT FINAL REPORT SHOWING BALANCE HAS BEEN EXPENDEDBEEN EXPENDED
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BUDGETBUDGETLine ItemsLine Items
PERSONNEL /SALARIESPERSONNEL /SALARIES Expenses for all employees receiving compensation Expenses for all employees receiving compensation
from the DCAP funded program.from the DCAP funded program. Personnel who have taxes deducted from their Personnel who have taxes deducted from their
paycheck and/or receive any employee benefits.paycheck and/or receive any employee benefits. PERSONNEL/BENEFITSPERSONNEL/BENEFITS
Employer’s expense for the DCAP funded program.Employer’s expense for the DCAP funded program. FICA, Retirement, Health/Dental Insurance, & FICA, Retirement, Health/Dental Insurance, &
Workman’s CompensationWorkman’s Compensation ACCOUNTINGACCOUNTING
Expenses related to financial reporting and Expenses related to financial reporting and management of the DCAP grant award contract.management of the DCAP grant award contract.
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BUDGETBUDGETLine ItemsLine Items
AUDIT/CPA SERVICESAUDIT/CPA SERVICES Examination or verification of financial records, Examination or verification of financial records,
accounts, and expenditures by a CPA.accounts, and expenditures by a CPA. BACKGROUND CHECKSBACKGROUND CHECKS
Expenses for criminal background checks on Expenses for criminal background checks on employees, volunteers, or other individuals employees, volunteers, or other individuals required to have a background check within required to have a background check within accordance with DCAP policy.accordance with DCAP policy.
CELLULAR PHONESCELLULAR PHONES Cellular phones can be charged to the DCAP Cellular phones can be charged to the DCAP
grant at a maximum of $40. grant at a maximum of $40. Only cell phones used by field staff working on Only cell phones used by field staff working on
the DCAP funded program are allowed.the DCAP funded program are allowed.
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BUDGETBUDGETLine ItemsLine Items
CONSULTANTSCONSULTANTS Expenses incurred to hire contracted Expenses incurred to hire contracted
professionals for the DCAP funded program. professionals for the DCAP funded program. Prior WRITTEN approval must be obtained from Prior WRITTEN approval must be obtained from
DCAP Director unless included in the original DCAP Director unless included in the original grant and approved by the Board of Directors.grant and approved by the Board of Directors.
CURRICULUMCURRICULUM Evidence/research-based curriculum utilized to Evidence/research-based curriculum utilized to
educate and provide knowledge to the program educate and provide knowledge to the program participants.participants.
Must demonstrate impact and effectiveness for the Must demonstrate impact and effectiveness for the population served.population served.
EQUIPMENTEQUIPMENT Expense of purchasing/leasing non-consumable Expense of purchasing/leasing non-consumable
items.items. CAN NOT exceed $499 per item.CAN NOT exceed $499 per item.
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BUDGETBUDGETLine ItemsLine Items
OFFICE SUPPLIESOFFICE SUPPLIES Expense of purchasing supplies for daily office Expense of purchasing supplies for daily office
operationoperation POSTAGEPOSTAGE
Cost to mail or ship items related to DCAP programCost to mail or ship items related to DCAP program PRINTINGPRINTING
Expense to create advertising/marketing programs, Expense to create advertising/marketing programs, brochures, handouts, stationary, or other materials brochures, handouts, stationary, or other materials that support DCAP funded programsthat support DCAP funded programs
All promotional material must have DCAP logoAll promotional material must have DCAP logo
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BUDGETBUDGETLine ItemsLine Items
PROGRAM MATERIALSPROGRAM MATERIALS Items that are used to support the DCAP Items that are used to support the DCAP
funded programfunded program EX: Curriculum, Educational Materials, EX: Curriculum, Educational Materials,
Handouts, etc.Handouts, etc. SPACE RENTALSPACE RENTAL
Expense for administrative office space or Expense for administrative office space or meeting space where the DCAP funded meeting space where the DCAP funded program is conductedprogram is conducted
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BUDGET - BUDGET - Line ItemsLine Items
TTRANSPORT/TRAVELRANSPORT/TRAVEL Expense for travel and overnight stay necessary Expense for travel and overnight stay necessary
to support the DCAP funded programto support the DCAP funded program UTILITIESUTILITIES
Expenses for electricity, water , gas, internet, and Expenses for electricity, water , gas, internet, and cable for facilities of DCAP funded programscable for facilities of DCAP funded programs
VOLUNTEER IN-KINDVOLUNTEER IN-KIND Expenses related to anyone who volunteers for Expenses related to anyone who volunteers for
the DCAP funded programthe DCAP funded program• $20.25/hr Non-Professional$20.25/hr Non-Professional• Market rate should be used for professional Market rate should be used for professional
who volunteerwho volunteer OTHEROTHER
Other expenses must be clearly explainedOther expenses must be clearly explained It’s best to use predefined line itemsIt’s best to use predefined line items Only use if absolutely necessary Only use if absolutely necessary
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BUDGETBUDGET PERSONNEL BENEFITSPERSONNEL BENEFITS
ELIGIBLE EXPENSES FOR REIMBURSEMENTELIGIBLE EXPENSES FOR REIMBURSEMENT• FICAFICA• RETIREMENTRETIREMENT• HEALTH/DENTAL INSURANCEHEALTH/DENTAL INSURANCE• WORKMAN’S COMPENSATIONWORKMAN’S COMPENSATION
INELIGIBLE EXPENSES FOR REIMBURSEMENTINELIGIBLE EXPENSES FOR REIMBURSEMENT• ALL OTHER PERSONNEL BENEFITS ARE ALL OTHER PERSONNEL BENEFITS ARE
INELIGIBLEINELIGIBLE
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BUDGETBUDGETLine Items-Common MistakesLine Items-Common Mistakes
PERSONNEL SALARIESPERSONNEL SALARIES• EXPENSES FOR EMPLOYEES’ TIME WORKED EXPENSES FOR EMPLOYEES’ TIME WORKED
ON DCAP PROJECTON DCAP PROJECT• ONLY HOLIDAYS APPROVED BY STATE OF ONLY HOLIDAYS APPROVED BY STATE OF
ALABAMA CAN BE PAIDALABAMA CAN BE PAID EX: State Of Alabama Approved Christmas Holiday EX: State Of Alabama Approved Christmas Holiday
December 26December 26thth
Grantee Christmas Holiday December 23Grantee Christmas Holiday December 23rdrd, 26, 26thth, & 27, & 27thth
Only December 26Only December 26thth Holiday Hours Can Be Charged Holiday Hours Can Be Charged To ProjectTo Project
The Other Hours Can Be Charged As MatchThe Other Hours Can Be Charged As Match
December
23 December
26 December
27
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BUDGETBUDGET BUDGET REVISION (BR-1 FORM)BUDGET REVISION (BR-1 FORM)
SUBMITTED DURING GRANT YEARSUBMITTED DURING GRANT YEAR• Prevents Spending Over Budget Line ItemsPrevents Spending Over Budget Line Items• Deadline For Revisions Is June 30, 2011 Deadline For Revisions Is June 30, 2011 • Do Do NotNot Wait Till The Last Minute To Submit Revisions Wait Till The Last Minute To Submit Revisions
REVISION THRESHOLDSREVISION THRESHOLDS• 10% - PERSONNEL SALARIES & BENEFITS10% - PERSONNEL SALARIES & BENEFITS• 25% - FOR ALL OTHER LINE ITEMS25% - FOR ALL OTHER LINE ITEMS• BUGET REVISION MUST BE SUBMITTEDBUGET REVISION MUST BE SUBMITTED
PRIOR APPROVAL IS NEEDED BEFOREPRIOR APPROVAL IS NEEDED BEFORE• Exceeding Maximum Revision AmountExceeding Maximum Revision Amount• Adding New Line ItemsAdding New Line Items
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INELIGIBLE INELIGIBLE EXPENSES EXPENSES
PURCHASE OF FUND-RAISING PURCHASE OF FUND-RAISING SERVICES OR ITEMSSERVICES OR ITEMS
EQUIPMENT PURCHASES> $499 FOR EQUIPMENT PURCHASES> $499 FOR ONE ITEMONE ITEM
PER DIEM OR GASOLINE PURCHASESPER DIEM OR GASOLINE PURCHASES
SUPPLANTING OR DUPLICATING SUPPLANTING OR DUPLICATING SALARY OR ANY OTHER EXPENSESALARY OR ANY OTHER EXPENSE
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INELIGIBLE INELIGIBLE EXPENSES EXPENSES
PROMOTIONAL ITEMSPROMOTIONAL ITEMS
PAYMENT FOR WRITING GRANT TO PAYMENT FOR WRITING GRANT TO DCAPDCAP
FOOD AND BEVERAGESFOOD AND BEVERAGES
SALARIES AND/OR BENEFITS DURING SALARIES AND/OR BENEFITS DURING LEAVE WITHOUT PAY, SABBATICALS, LEAVE WITHOUT PAY, SABBATICALS, OR EXTENDED HOLIDAYSOR EXTENDED HOLIDAYS
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MATCHING MATCHING FUNDSFUNDS
MATCHING FUNDSMATCHING FUNDS DCAP is Mandated by Law to Require Matching DCAP is Mandated by Law to Require Matching
Funds-Funds-Code of Alabama 1975 Section 26-16-10Code of Alabama 1975 Section 26-16-10• 50% Match Required50% Match Required• 25% Minimum Cash Match25% Minimum Cash Match
KEEP ALL DOCUMENTATION ON SITEKEEP ALL DOCUMENTATION ON SITE• It will be reviewed during site visitsIt will be reviewed during site visits
ALL MATCH CAN BE CASH, BUT ALL MATCH CAN ALL MATCH CAN BE CASH, BUT ALL MATCH CAN NOT BE IN-KIND.NOT BE IN-KIND.
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MATCHING FUNDSMATCHING FUNDS CASH MATCHCASH MATCH
REAL CASH CONTRIBUTED TO PROJECT REAL CASH CONTRIBUTED TO PROJECT CLEARLY DOCUMENT SOURCECLEARLY DOCUMENT SOURCE
• NONO DCAP Funds DCAP Funds
• NONO State of Alabama General Funds State of Alabama General Funds
• NONO State of Alabama Education Trust Funds State of Alabama Education Trust Funds PROVIDE SUPPORTING DOCUMENTATIONPROVIDE SUPPORTING DOCUMENTATION
• Invoices & Canceled ChecksInvoices & Canceled Checks
• Payroll Register & Pay Check StubsPayroll Register & Pay Check Stubs
KEEP ALL DOCUMENTAION ON SITE. KEEP ALL DOCUMENTAION ON SITE.
IT WILL BE REVIEWED DURING SITE VISITS.IT WILL BE REVIEWED DURING SITE VISITS.
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MATCHING FUNDSMATCHING FUNDS IN-KIND MATCHIN-KIND MATCH
CONTRIBUTIONS OTHER THAN CASHCONTRIBUTIONS OTHER THAN CASH PERSONAL TIMEPERSONAL TIME
• Volunteer Time @ $20.25/HrVolunteer Time @ $20.25/Hr• Professional Time @ Local Market RateProfessional Time @ Local Market Rate
USE OF EXISTING EQUIPMENTUSE OF EXISTING EQUIPMENT• Basis Is The Fair Rental Rate In The MarketBasis Is The Fair Rental Rate In The Market• Allocate Expense To Show DCAP Fair ShareAllocate Expense To Show DCAP Fair Share
USE OF EXISTING FACILITIESUSE OF EXISTING FACILITIES• Basis Is The Fair Rental Rate In The MarketBasis Is The Fair Rental Rate In The Market• Allocate Expense To Show DCAP Fair ShareAllocate Expense To Show DCAP Fair Share
KEEP ALL DOCUMENTAION ON SITE. KEEP ALL DOCUMENTAION ON SITE. IT WILL BE REVIEWED DURING SITE VISITSIT WILL BE REVIEWED DURING SITE VISITS..
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FINANCIAL FINANCIAL REPORTSREPORTS
QUARTERLY REPORT DUE DATESQUARTERLY REPORT DUE DATES November 15, 2011 (1November 15, 2011 (1STST QTR) QTR) February 15, 2012 (2February 15, 2012 (2NDND QTR) QTR) May 15, 2012 (3May 15, 2012 (3RDRD QTR) QTR) July 31, 2012 (4July 31, 2012 (4THTH QTR) QTR)
SEMI-ANNUAL REPORT DUE DATESSEMI-ANNUAL REPORT DUE DATES Continued ProgramsContinued Programs
• February 15, 2012 (Mid-Year)February 15, 2012 (Mid-Year)• July 31, 2012 (Final)July 31, 2012 (Final)
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FINANCIAL REPORTSFINANCIAL REPORTS FFINANCIAL REPORT FORMSINANCIAL REPORT FORMS
INSTRUCTIONSINSTRUCTIONS GENERAL INFOGENERAL INFO BUDGETBUDGET BR-1BR-1 PS-1 PS-1 QFR/SFRQFR/SFR QBE/SBEQBE/SBE
Forms can be downloaded from DCAP Forms can be downloaded from DCAP website. http://ctf.alabama.govwebsite. http://ctf.alabama.gov
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FINANCIAL REPORTSFINANCIAL REPORTS FINANCIAL REPORT FORMSFINANCIAL REPORT FORMS
GE-1GE-1 CM-1CM-1 IKM-1IKM-1 SP-1SP-1 HP-1HP-1 ICP-1ICP-1
Forms can be downloaded from DCAP Forms can be downloaded from DCAP website. http://ctf.alabama.govwebsite. http://ctf.alabama.gov
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http://ctf.alabama.gov/
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FINANCIAL REPORTSFINANCIAL REPORTS
SUPPORTING DOCUMENTATION SUPPORTING DOCUMENTATION COPY OF ITEMIZED INVOICES/RECEIPTSCOPY OF ITEMIZED INVOICES/RECEIPTS
• Identify Items for ProgramIdentify Items for Program CANCELED CHECKSCANCELED CHECKS
• Copy Of Checks & Bank StatementCopy Of Checks & Bank Statement BUILDINGS/EQUIPMENT BUILDINGS/EQUIPMENT
• Formula/Basis To Show How Cost DerivedFormula/Basis To Show How Cost Derived
• Keep Documentation On Site If Used For MatchKeep Documentation On Site If Used For Match
ALLOCATE TO SHOW DCAP FAIR SHAREALLOCATE TO SHOW DCAP FAIR SHARE
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FINANCIAL REPORTSFINANCIAL REPORTS SUPPORTING DOCUMENTATION SUPPORTING DOCUMENTATION
MILEAGE REIMBURSEMENT FORMSMILEAGE REIMBURSEMENT FORMS• Dates And Times Of TravelDates And Times Of Travel
• Total Miles And Rate Total Miles And Rate
• Mileage Rate Eff. 7/1/11-55.5 CentsMileage Rate Eff. 7/1/11-55.5 Cents
• Approval SignatureApproval Signature
PAYROLL TIMESHEETSPAYROLL TIMESHEETS• Employee NameEmployee Name
• Dates And Hours WorkedDates And Hours Worked
• Approval SignatureApproval Signature
VOLUNTEER SIGN-IN SHEETS VOLUNTEER SIGN-IN SHEETS • Volunteer Name Volunteer Name
• Dates And Hours Worked Dates And Hours Worked
• Keep On Site With Match DocumentationKeep On Site With Match Documentation
ALLOCATE TO SHOW DCAP FAIR SHAREALLOCATE TO SHOW DCAP FAIR SHARE
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FINANCIAL REPORTSFINANCIAL REPORTS
PROGRAM YEAR END PROCESSPROGRAM YEAR END PROCESS ESTIMATE EXPENSES FOR FINAL REPORTESTIMATE EXPENSES FOR FINAL REPORT
• Include All Expenses That Will Be Incurred Before Include All Expenses That Will Be Incurred Before Program End Date Program End Date
• Submit Final Report With Supporting Documentation Submit Final Report With Supporting Documentation Once All Information Has Been ObtainedOnce All Information Has Been Obtained
• 11stst Quarter Payment For Upcoming Year Will Be Withheld Quarter Payment For Upcoming Year Will Be Withheld If Final Report Is Not ReceivedIf Final Report Is Not Received
UNEXPENDED FUNDSUNEXPENDED FUNDS• ≤≤ $200 Spend On Supplies For Upcoming Year$200 Spend On Supplies For Upcoming Year
• > $200 Return To DCAP> $200 Return To DCAP
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AUDIT CONFIRMATIONSAUDIT CONFIRMATIONS
Must be requested on agency letterheadMust be requested on agency letterhead Request must include:Request must include:
Agency Federal Identification NumberAgency Federal Identification Number List of Payments to ConfirmList of Payments to Confirm
Processed within three days after receiptProcessed within three days after receipt
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QUESTIONSQUESTIONS