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Submission of the Federal Financial Report, Carryover
Request & Reporting of Rebates
Ryan White HIV/AIDS Program Part BTechnical Assistance Webinar
June 24, 2015
HIV/AIDS BureauDivision of State HIV/AIDS Programs (DSHAP)
DSHAP Mission
• To provide leadership and support to States/Territories for developing and ensuring access to quality HIV prevention, health care, and support services.
Agenda
Opening Remarks/Announcements Heather Hauck
Question and Answer
Submission of FFR, Carryover Brad K. Barney
Programmatic Overview of FFR Yemisi Odusanya
Reporting of Rebates Glenn Clark
Question and Answer
Closing Remarks
Announcements
Heather Hauck, Director Division of State HIV/AIDS Programs
HIV/AIDS Bureau
Question and Answer Session
Federal Financial Reports (FFR)
Brad K. BarneySupervisory Grants Management Specialist
HIV/AIDS and Rural Health BranchDivision of Grants Management OperationsOffice of Federal Assistance Management
Agenda
• FFR Overview
• EHB Screens & FFR How-To
• EHB FFR Components Walkthrough
• Requirements for Carryover
• Resources
• Contacts
PMS/EHB Financial Reporting
PMS FFR – Federal Cash Transactions:• Must be submitted quarterly through PMS and is due within 30
days of the end of the quarter
HRSA (EHB) Interim FFR – 75% Obligations:• Must be submitted annually through the EHBs; due date is 150
days after receipt of final award• Used to report on compliance with Part B 75% obligation
requirement• Used to report on total expenditures and obligations from start of
award up to 120 days after receipt of final award• The Reporting Requirements section of your NoA states specific
due date
HRSA (EHB) Annual FFR – Annual Expenditures: • Must be submitted annually through the EHBs; due date aligned
with PMS quarterly due date• Used to report on annual expenditures, annual UOB by funding
source, match amounts, and rebates• The Reporting Requirements section of your NoA states specific
due date
Interim FFR
• Interim FFR is solely used to report compliance with Part B 75% obligation requirement
• Failure to submit interim FFR, to meet the FFR deadline, or to meet the 75% obligation requirement may result in penalties
• Obligations are considered the sum of expenditures and unliquidated obligations
• Expenditures – The amount of federal funds expended to date.
• Unliquidated Obligations - Direct and indirect expenses incurred but not yet paid or charged to the grant*, including amounts due to subrecipients and contractors.
*Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded.
• Grantee users with approved privileges complete and submit the FFR online via EHB.
• The FFR must be submitted and accepted by HRSA before a carryover can be requested by the grantee.
• The FFR(s) must submitted by the deadline(s) specified on the Notice of Award (NoA).
• Timely submission of a correct FFR is the first step in the carryover process
• Annual FFR must reconcile with PMS (more to follow later)
Annual FFR in EHBs
• Grantees will receive an email notification reminding them to submit the FFR 30 days before the due date.
• The FFR must submitted by the deadline specified on the Notice of Award (NoA). Failure to submit timely, accurate FFRs will result in denial of carryover requests
• FFRs that are returned to the grantee for changes must be resubmitted and accepted to be considered complete. A delay in the resubmission of a returned FFR will cause delays to, and possibly denials of, carryover requests
• In order for an FFR to be accepted, the Annual FFR must reconcile with PMS charges and disbursements
Annual FFR in EHBs
BUDGET YEAR END DATE +90 DAYS TO LIQUIDATE OBLIGATIONS
ANNUAL REPORT DUEJan. 30, Apr. 30, July 30, or Oct. 30 (Same as PMS Reporting Dates)
August 31 November 30 January 30
September 30 December 30 January 30
October 31 January 30 January 30
November 30 February 28/29 April 30
December 31 March 30 April 30
January 31 April 30 April 30
February 28/29 May 30 July 30
March 31 June 30 July 30
April 30 July 30 July 30
May 31 August 30 October 30
June 30 September 30 October 30
July 31 October 30 October 30
Annual FFR Submission Schedule
Financial Reporting Role
• Individuals at the grantee organization responsible for submitting the FFR to HRSA must register as the Financial Reporting Administrator (FRA)
• By default, the project director will not have access to the FFR
• Access to the FFR must be approved by the Financial Reporting Administrator or user with Administer FFR privileges
Accessing FFR in EHB
Select the Grants Tab
Grant Portfolio List
Select Grant Folder
Accessing FFR: Grant Folder
Select Work on Financial
Report
Submissions: FFR
Start FFR
X07 FFR
10d. – Populated from EHBs- this is the total
authorized amount and includes any carryover
funds
Transaction Section
This line cannot be
used on the annual FFR
10g. & 10h. – EHBs will calculate
value
Transaction Section
Cost sharing/matching requires completion of
10j. (ADAP Supplemental/State Match)
FFR – Program Income
FFR UOB Breakout
These amounts will auto populate based on the awarded
amounts reflected on your Notice(s) of Award
These amounts are the unobligated balances of any funds previously
carried over, and not the amount of funds you plan to carry over!
Enter rebate and requested UOB reduction amounts, if
any, here.
FFR – Carryover Disposition
This represents the total UOB from all sources, and may
include some amounts that are not eligible for carryover
Enter any clarifying remarks
here.
FFR – Remarks
Supporting Documents
Select Attach to upload a
document
Carryover Request Requirements
for Ryan White Part B grantees
Brad K BarneySupervisory Grants Management Specialist
HIV/AIDS and Rural Health BranchDivision of Grants Management OperationsOffice of Federal Assistance Management
Objectives
• Review carryover process• Identify key components of a
successful carryover request • Highlight special aspects of Ryan
White Funding and important deadlines
• Flag common pitfalls
Part B Carryovers
• The carryover request may either be submitted along with the FFR, or may be submitted separately
• If submitted separately, the carryover request must be submitted within 30 days of the FFR submission
• The carryover request must identify the source of the unobligated funds (Base, ADAP, MAI, etc.)
• Some funds cannot be carried over, such as Part B Supplemental, Emerging Communities, and prior-year unexpended carryovers
• The carryover cannot be processed until the FFR and Payment Management System amounts are reconciled, and the annual FFR accepted at HRSA
Carryover Key Points
Prior Approval Requirement
Carryover of funds requires HRSA prior approval
Process:• HRSA Program Staff:
• Assess compliance with program specific requirements • Determine eligibility of carryover based on source and use of funds• Make recommendation to Division of Grants Management (DGMO)
• HRSA Grants Management Specialist:• Review the FFR in conjunction with prior Notice of Award (NOA) funding
requirements• Reconciliation of the FFR with PMS data • Review of the carryover request justification, budget, and allowable use of
funds• Creates the carryover approval NoA or disapproves request
• Grants Management Officer – Review and release of NOA
Carryover Request Components
1. Line item budget with details regarding UOB sources and proposed use
2. Narrative justification of the proposed use of funds in current budget period
3. Corresponding narrative description of activities not completed and/or reason for existence of unobligated funds
Most Common Reasons Carryover Requests are Delayed:
• FFR has not been submitted• FFR was incorrectly submitted
and requires revision• Funding source breakout not
submitted or properly explained
Carryovers
Common Reasons Carryover Request are Disapproved or
Reduced:• Funds are requested for inappropriate items or
restricted funds, such as requests for use of funds from restricted sources (EC, ADAP Supplemental, etc.)
• Incorrect identification of UOB source• Attempting to carryover funds for multiple
years (prior year carryovers)• Carryover request submitted in EHB after
required deadline
Carryovers
Questions specific to your individual grant should be addressed to the Grants Management Specialist identified on your most recent Notice of Award
Current Specialists:•Karen Mayo•Sola Dada•India Smith•Patryce Peden
Payment Management System:E-Mail: PMSSupport@psc.gov (877) 614-5533 http://www.dpm.psc.gov (Click on contact list)
Contacts
HRSA Contact Center: Toll Free: (877)Go4-HRSA; (877) 464-
4772 Email: CallCenter@hrsa.gov
Division of Payment Management System: http://www.dpm.psc.gov
Technical Assistance
Presenter
Yemisi OdusanyaSenior Program Advisor
Division of State HIV/AIDS Programs
Final Federal Financial Report
Final FFRs due dates are provided in the NOA - July 30, 2015Reminders: •Grantee must expend 95% of formula•State Match & ADAP Supplemental Match•Drug Rebates•Unobligated Balance•Carryover Request•Supporting documentation•Rebates reported under “Comments”
Unobligated Balances Requirement
HAB Policy Notice 12-02: Unobligated Balances and Carryover Provisions
If UOB of formula award exceed 5%, penalties are imposed:
• Future year award is offset by the amount of UOB less the amount of approved carryover
• Future year award is reduced by the amount of UOB less the amount of approved carryover
• Grantee is not eligible for future year Part B Supplemental award.
Unobligated balances of supplemental funds may not be carried over but may be available in a future year, however the same amount of UOB supplemental funds will be reduced from that same future year award.
ADAP Supplemental* Part B Supplemental Emerging Communities
*In the event the grantee is unable to spend ADAP supplemental funds due to rebates, they are able to request carryover of those funds
Unobligated Balances Requirement
FFR Penalties
FFR Penalties Example
FY 2014 Award Expended Unobligated UOB %
Part B Base $10,000,000 $8,500,000 $1,500,000 15%
ADAP $20,000,000 $15,000,000 $5,000,000 25%
MAI $5,000,000 $3,000,000 $2,000,000 40%
ADAP Supplemental
$4,000,000 $4,000,000 $ 0 0%
Emerging Communities
$1,000,000 $950,000 $50,000 5%
Total $40,000,000 $31,450,000 $8,550,000 21%
Part B Base for FY 2016 will be offset and decreased by $1,500,000
ADAP for FY 2016 will be offset and decreased by $5,000,000 Grantee will not be able to apply for Part B Supplemental
Funding
Match Requirement
Based on the amount awarded:• State match at $1 for every $5 and
increases to $1 in $2 federal funds• ADAP Supplemental Match $1 in $4 federal
funds•Reported on Federal Financial Report (FFR) •States that cannot meet their match should contact their PO when final NoA’s are issued•Easier for HRSA to reduce the award during the grant year
Match Requirement
Match Summary•State Match $________•ADAP Supplemental Match - $_____________•Total Match Requirement - $___________
http://hab.hrsa.gov/manageyourgrant/policiesletters.html
Carryover Request
Grantee with Unobligated Balance from the following funding sources may request carryover:
• Part B Base Formula Funds• Part B ADAP Funds• Minority AIDS Initiative (MAI) Funds**MAI funds are not subject to statutory penalties/restrictions
regarding UOB.
Requirement Deadline Submission
FY 2014 UOB Estimate and Carryover Request*Must have already been submitted and approved by PO
January 31, 2015
FY 2014 Final FFR July 30, 2015
Carryover Request must be submitted via Prior Approval Portal*FFR and PMS must be reconciled before PO approval.
August 30, 2015
Programmatic Requirements
Timeline of Submissions
Carryover Request Requirements
• UOB Estimate Submitted• FFR & PMS are reconciled• Approved FFR• Carryover request and supporting
documentation is complete
Carryover Request Content
• Source of UOB Funds• Justification of funds not being spent
during grant year• Proposed use of carryover funds• Quantified Budget Justification• Capacity to utilize funds
Tracking and Reporting of Rebates
Glenn ClarkADAP Advisor
Division of State HIV/AIDS Programs
Rebate Policy
Medication Rebates:•Should NOT be included on line 10 of FFR•Should NEVER be recorded as an UOB balance on any FFR•Should NOT be included in X07 Allocations or Expenditure Report
Reporting Rebates on Final FFR
Rebates must be reported in two places on the FFR: in the “Ryan White Rebate Funding” section and the “Comments” section.
In the “Ryan White Rebate Funding” section, grantees report:
• The Expended Rebate Amount • The Expended rebate amount to be
used to reduce UOB
Reporting Rebates on Final FFR
In the “Comments” section, grantees report:
•Rebate Account Summary• Rebate Revenues: $_____• Rebate Expenditures: $_______• Remaining Rebates Funds: $_______
•Comments related to Rebates & UOB: “The state of xxx is requesting that $ _____ of
the unobligated balance be reduced by $____ of the obligated rebates funds and that such amount be carried forward to the next budget year.”
Technical Assistance Resources
• Webinar available for download• HAB policies on tracking reporting
and use of rebates• X07 Notice of Award• Your project officer• Your grants management specialist
Contact Information
Glenn ClarkADAP Advisor, DSHAP
Phone: (301) 443-3692E-mail:GLClark@hrsa.gov
Question and Answer Session
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