2016 AmeriCorps Texas All-Grantee Meeting February 25-26, 2016 March 1-2, 2017 2016 AmeriCorps Texas All-Grantee Meeting February 25-26, 2016

Fiscal Trail Mix Poll grantees – who receives in-kind donations? Who uses it as match?

In this session, we will cover: Fiscal Trail Mix In this session, we will cover: Financial Management Philosophies IPERA and OIG reminders Overview of Full-Time Fixed Awards De-obligation Reporting Changes Desk-Based Review Process Fiscal Readiness Updates

Fiscal Management Philosophies Match Fiscal Trail Mix Fiscal Management Philosophies Match Good to show non-federal support but play it safe! Used to be (but no longer) a competitive factor Don’t drastically over-match because we will hold you to your budgeted amount! OneStar is held to a collective match amount portfolio-wide Emily

Fiscal Management Philosophies Asset Utilization Fiscal Trail Mix Fiscal Management Philosophies Asset Utilization Use. Your. Grant. Award. All of it. If you absolutely can’t, make sure to report this to OneStar during Deobligation in April. Goal = 97% No excuses (except maybe Fixed Amount grantees) Suggested strategy: Have back-up “wish list” to spend down $$$ Have a “Column C” of program costs that isn’t listed in your grant budget but which you could charge to the grant if needed Emily

IPERA 2017 OIG 2018 Fiscal Trail Mix Not selected for 2016, but it’s likely Texas could be selected again for 2017 testing Usually late spring/summer (May) but varies OIG 2018 Texas not in 2017 OIG Audit Plan, but we are “overdue” and therefore likely to be selected for 2018 We will likely find out 6-12 months in advance Emily

Overview of Full-Time Fixed Awards Fiscal Trail Mix Overview of Full-Time Fixed Awards Increasing number of Fixed Amount programs 2016-2017: $4,869,666 2015-2016: $5,279,409 2014-2015: $2,617,008 Emily

Overview of Full-Time Fixed Awards Fiscal Trail Mix Overview of Full-Time Fixed Awards Benefits vs. Drawbacks Pro’s: Lower financial risk, easier to manage financially Con’s: Cannot reallocate unused funds, tends to lead to higher Unexpended rate, lose funds when you lose members New 2% commission fee with recompeting fixed programs starting 2017-2018 Cannot be withheld from your PERs per CNCS policy Must be paid via invoice process Emily

De-obligation Reporting Changes Update to last year’s template Fiscal Trail Mix De-obligation Reporting Changes Update to last year’s template Reporting Sections I and II separately. We will calculate Section III for you. Emily

New Desk-Based Review Process Typical PER processing timeline: Fiscal Trail Mix New Desk-Based Review Process Typical PER processing timeline: Receive PER Within 2 business days review and forward for higher approval and payment Pay within 14 calendar days of receipt Mary Make a general timeline of the process. Describe what we’ve seen so far.

New Desk-Based Review Process Steps for Desk-Based Review: Fiscal Trail Mix New Desk-Based Review Process Steps for Desk-Based Review: Receive PER Within 2 business days review, forward for higher approval and payment, and notify sub-recipient of selection With notification, request general ledger and sub-ledgers for summarized entries – 2 week turnaround Pay within 14 calendar days of receipt Reconcile GL to PER Mary Describe the process

New Desk-Based Review Process Steps for Desk-Based Review (cont’d): Fiscal Trail Mix New Desk-Based Review Process Steps for Desk-Based Review (cont’d): Select specific expenses to test and request source documentation – 2 week turnaround Review source documentation and compare to written policies and procedures Request more information as needed Write report summarizing the review If further clarifications or responses are needed then concerns are worked through via the report until finalized. Mary Describe the process. Explain that we are currently in review documentation - reporting writing steps for X sub-recipients.

New Desk-Based Review Process What are we seeing so far? Fiscal Trail Mix New Desk-Based Review Process What are we seeing so far? Allocation discrepancies Staff vs Member FICA CNCS vs Grantee Share Incomplete policy and procedure submission during fiscal readiness Calling cash match in-kind Mary

Fiscal Readiness Updates Expanded continuation checklist Fiscal Trail Mix Fiscal Readiness Updates Expanded continuation checklist Mary Thank everyone for using the checklist last year. This year we have a couple new templates and made changes to a couple others. The new forms are highlights and the updated ones have stars. First we’ll cover the position description cross walk, federal & state award schedule, and Sub-recipient Conflict of Interest Disclosure Form Screen shot of each new document/updated section. Explain why we changed it or what inspired the new form.

Fiscal Readiness Updates Position Description Cross Walk Fiscal Trail Mix Fiscal Readiness Updates Position Description Cross Walk Mary The cross walk form is only necessary when the positions listed in the eGrants budget do not line up with your actual staff position descriptions. We mainly see this discrepancy occurring at institutional sub-recipients, like universities and schools, where there is a set list of job titles available with too many hurdles to create new ones specifically for the AmeriCorps program. We do see a handful of discrepancies with our nfp sub-recipients ….

Fiscal Readiness Updates Federal and State Award Schedule Fiscal Trail Mix Fiscal Readiness Updates Federal and State Award Schedule For our sub-recipients that do not have Single Audits Mary This form is only for our sub-recipients that do NOT have Single Audits. This list is longer than it used to be with the new higher limit. The organizational capacity survey asks for this, so we’ve created the template for you.

Fiscal Readiness Updates Fiscal Trail Mix Fiscal Readiness Updates Sub-Recipient Conflict of Interest Disclosure Form For our sub-recipients to report their internal COI Mary Why did we create this form? Section V of our General Terms and Conditions requires our sub-recipients to disclose in writing any potential conflicts of interest. This comes from the UGG: §200.112   Conflict of interest. The Federal awarding agency must establish conflict of interest policies for Federal awards. The non-Federal entity must disclose in writing any potential conflict of interest to the Federal awarding agency or pass-through entity in accordance with applicable Federal awarding agency policy. During last year’s fiscal readiness review none of our sub-recipients reported a COI. Instead of receiving no communication, our preference is to receive a positive confirmation. Section A of the form is to report your entity’s conflict of interest policy to OSF. If your policy is short (1-2 paragraphs), then please paste it in to this form. If it’s a longer document, then please know it is alright to submit it as a separate document. Section B of the form is to report your known COI relationships to OSF. If your organization does have any reported conflict of interest relationships, then please type that in to the first blank slot.

Fiscal Readiness Updates Organizational Capacity Survey Fiscal Trail Mix Fiscal Readiness Updates Organizational Capacity Survey Section D1, Question 8 Mary We are asking for the last 2 fiscal years’ federal and state expenditures. Rather than sending your entire audit, please turn in only the SEFA and SESA pages. If you don’t have a single audit, then please use the template on the last slide to submit this information.

Fiscal Readiness Updates Member Pay Schedule Fiscal Trail Mix Fiscal Readiness Updates Member Pay Schedule The biggest change to this form is the additional information at the bottom. Mary Member Pay Schedule – Jaclyn and I covered this yesterday. IN order to not repeat myself too much, all I will say today is that the template name is shorter so we can easily spot those who did not use the new form. If the old form is used, we will ask for a re-submission on the new version. Fill this in for each member type This should be the same for each member type.

We have a few minutes for questions…

2016 AmeriCorps Texas All-Grantee Meeting February 25-26, 2016 March 1-2, 2017 2016 AmeriCorps Texas All-Grantee Meeting February 25-26, 2016