DIRECTOR OF FINANCE/hr 2017 WIOA Fiscal Training Presented by: MICHAEL DEBOLE DIRECTOR OF FINANCE/hr & Behiye Mansour Staff Accountant August 15, 2017

Timing and Amount of Expenses Expenses must have been incurred during the contract period. July 1, 2017 is the first day you can start incurring expenses for the program. June 30, 2018 is the last day for invoices. Expenses must be within the budget limits. Amendments can be done during the program period.

How often can vouchers be submitted? Vouchers must be submitted by 15th of each month for previous month. If delayed, please communicate it to RWI Finance.

Required Spending Targets RWI is required to obligate at least 80%, and up to 100%, of Program Year 2017 WIOA Youth funds by June 30, 2018. To reach this goal, RWI will be requiring contracted Service Providers to spend at least 90%, and up to 100%, of Program Year 2017 WIOA Youth funds by June 30, 2018. To manage spending throughout the Program Year, RWI has set the following spending benchmarks for Service Providers.

Required Spending Targets (cont’d) At least 25% of the total budget must be spent by the time of submission of the October 2017 invoice. At least 40% of the total budget must be spent by the time of submission of the December 2017 invoice. At least 60% of the total budget must be spent by the time of submission of the February 2018 invoice. At least 75% of the total budget must be spent by the time of submission of the April 2018 invoice. At least 90%, and up to 100%, of the total budget must be spent by the time of submission of the final invoice.

Contract Budget Input line item amounts based on current approved budget. If a line item is not in your original contract budget, it cannot be amended during program year. If amendment is approved, update contract budget information.

Claim Voucher File Claim Voucher File has 4 tabs and need to be filled out accordingly. 1) Voucher 2) Staff Salaries and Fringe 3) Work Experience Staff Salaries and Fringe 4) Expense Detail ALL are part of the required documents.

Previous Cumulative Input Cumulative from the previous voucher Must be updated on each voucher

Participation Report This document must be signed and dated to confirm accuracy The percentages provided from this report needs to reflect on the payroll allocations

Attestations New Attestation Form It is part of back up documentation for each claim voucher Signature of the navigator and their supervisor are required. Dates are crucial on the attestations

Payroll & Fringe Payroll register and timesheets must tie together Identify Fringe with a back-up or breakdown Work Experience must match the attestation and participant reports provided with the voucher

Current Expenses Should be claimed under the current period column on the voucher. Can include expenses from previous periods as long as they are in the current program period. RWI is cash- basis- we reimburse when you cut the check, not when accrued Don’t split payrolls if the payroll overlaps in two different months. Claim the last payroll in the future month’s voucher

Back-up Documentation Other expenses Expense Detail attachment should be submitted showing detail for expenses other than wages, fringe, incentives and stipends. Invoice, copy of check are require for all expenses listed. Include the percentage charged to the program for each invoice in description row Signatures and dates are needed on invoices to approve for payment.

Excessive Documentation May cause processing delays. Submit documentation to support amount charged to program. Purchase orders, check requests and multiple pages of detail are not necessary.

Where do I send vouchers? Mail vouchers to: RochesterWorks, Inc. Attn: Nathan Maeske 255 N. Goodman Street Rochester, NY 14607

Budget Amendments Budget Amendments can be done during the program period. If several budget line items go over 10%, a budget amendment is needed. Last day for budget amendments is June 15, 2018. Please submit necessary paperwork to Mr. Williams for approval.

Final Vouchers For final voucher, please indicate with the word FINAL. All vouchering must be complete by SEPTEMBER 14, 2018.

End of Program Closeout A closeout is a complete description of total contract expenditures. Closeout form(s) will be sent directly to the agency finance representative. Please submit as requested. CFDA # 17.259

Single Federal Audit It is mandatory if received $750,000 or more in federal funds. When the audit letter is complete, RWI is required to have it within 30 days of issuance date.

RWI Site Audits Takes place each year between March- May Scheduling has been an issue- not timely responses to audit requests In 2018, there will be four audits: Financial Management Sub Recipient Monitoring Property Management Procurement

Questions about amendments? Antwan Williams (585)258-3500 Ext: 3540 awilliams@rochesterworks.org

Questions about vouchers? Nathan Maeske (585)258-3500 Ext: 3509 nmaeske@rochesterworks.org

End of Training Questions?