Fiscal Director’s Refresher 2/23/2019 Fiscal Director’s Refresher April 17, 2012 Jane Snead

Today We Are Going to Discuss 2/23/2019 Today We Are Going to Discuss Funding Allocations Area Plan Budget Summary of Obligations Remittance Sheet Aging Monthly Report (AMR)

Funding Allocations Maximum Federal Carryover 2/23/2019 Funding Allocations Maximum Federal Carryover Federal Funding Allocations General Fund Allocations 10/1 – 6/30 General Fund Allocations 7/1 – 9/30 NSIP CCEVP Respite Funding allocations are issued each year - generally after the veto session. This document includes: Maximum Federal Carryover Federal Funding Allocations General Fund Allocations 10/1 – 6/30 General Fund Allocations 7/1 – 9/30 Nutrition Services Incentive Program - NSIP Care Coordination for Elderly Virginians Program - CCEVP Respite Care Initiative Program

2/23/2019 Area Plan Budget On our website – www.vda.virginia.gov under Forms, Reports and Instructions Anything in blue can be filled in. Same format as the AMR Report. Use the AP Budget in your Area Plan submission and when submitting amendments to your budget. Okay, let’s look at how the funding allocations and the Area Plan Budget work together.

Maximum Carryover of Federal Funds 2/23/2019 Maximum Carryover of Federal Funds Agencies can carryover an amount equal to 10% of the federal funding allocation for the next fiscal year. Carryover is computed separately for each title. Maximum carryover levels are provided as part of the funding allocation documents.

Funding Allocations & AP Budget Prior Year Carryover 2/23/2019 Funding Allocations & AP Budget Prior Year Carryover Notice the funding allocation maximum for Title III-B is $53,752. This budget shows estimated carryover of $49,439. The $49,439 is within the 10% allowed. If the estimated carryover is in excess of the 10% allowed a waiver must be submitted or anything over the allowance is deobligated. The est. carryover of $49,439 is less than the $53,752 allowed

Funding Allocations & AP Budget Current Year Obligations 2/23/2019 The FY’12 Funding Allocation is carried over to the FY’12 Obligation line

AP Budget Transfers 2/23/2019

Transfer of Federal Funds 2/23/2019 Transfer of Federal Funds Prior to allocation of funds VDA makes the following transfers: 15% of Title III-C(1) to Title III-C(2) 20% of the total of Title III-C to Title III-B from Title III-C(1) The Older Americans Act allows the transfer of 40% between Title III-C(1) and III-C(2) and 30% between Title III-C and Title III-B

Federal Transfers Area Agencies can request additional transfers of: 2/23/2019 Federal Transfers Area Agencies can request additional transfers of: 25% of Title III-C(1) to Title III-C(2) 10% of the total of Title III-C to Title III-B Request any portion of the transfers made by VDA be reversed Transfer requests must be requested by July 31st.

AP Budget & Summary of Obligations: Federal Funds 2/23/2019 Transfers on the AP Budget are shown on the Summary of Obligations.

AP Budget & Summary of Obligations Proposed Spending 2/23/2019 AP Budget & Summary of Obligations Proposed Spending The proposed spending on the budget is the total spending for that title from the service pages. This information is populated for you. The proposed spending is picked up as the Total for Spending in the First Year of the Area Plan on the Summary of Obligations.

Funding Allocations: State Funds 2/23/2019 The State fiscal year is July 1st through June 30th. The Federal fiscal year is October 1st through September 30th. Since the state and federal fiscal years overlap, VDA splits the state funds to coincide with the federal fiscal year. Three quarters of the state funds are award for the period October 1 – June 30 and one quarter is award for the period July 1 through September 30. The two years must be reported on separately. Funds award for the period July 1 – September 30 do not have to be spent by September 30th. You have until June 30th of the state fiscal year in which they were awarded.

Funding Allocations and AP Budget: State Funds October - June 2/23/2019 Funding Allocations and AP Budget: State Funds October - June FY’12 obligation are for October 1, 2011 through June 30, 2012.

Funding Allocations and AP Budget: State Funds July - September 2/23/2019 Funding Allocations and AP Budget: State Funds July - September FY’13 obligation are for October 1, 2012 through June 30, 2013. Do not combine the FY’13 funds with the FY’12 funds on the FY’12 Obligation line. Remember this funds are not available until July 1, 2012.

General Fund Carryover 2/23/2019 General Fund Carryover General funds cannot be carried over from one state fiscal year to the next. All funds must be obligated by June 30th of the fiscal year in which they are awarded and liquidated by September 30th of that year.

AP Budget: State Funds 2/23/2019 General Fund transfers of up to 40% can be made between categories. Transfers for each fiscal year are to be shown separately within each fiscal year. General Fund transfers of up to 40% can be made between categories. Transfers for each fiscal year are to be shown separately within each fiscal year. Transfers can be made between Community Based Services, Transportation and Home Delivered Meals. Remember each year stands on its own. Don’t put an annual transfer all under FY’12 because it must be spent in the fiscal year of the transfer. It needs to be split between the fiscal years. General Fund transfers must be received by May 31st.

AP Budget & Summary of Obligations: State Funds 2/23/2019 The proposed spending is transferred to the Summary of Obligations Page – page 3. Transfers within each year text Insert Text

Summary of Obligations: Federal Funds 2/23/2019 The top half of the page (above the double line) is carryover funds from the prior year. Funds that we have not reimbursed you for and cash you have on hand at your agency. The total carryover is the sum of the unadvanced balance at VDA and the estimated/audited unencumbered cash on hand at the agency on 10/1. The unadvanced balance at VDA on 9/30 comes from the remittance sheet. Based on the $49,439 shown as estimated carryover, we make the assumption that the difference in what is unadvanced at VDA is the cash on hand at your agency. An amendment to the Area Plan contract will be made to show the actual cash on hand per the agency audit once it is reviewed. The FY’12 Obligation is the total of the New Obligation FY’11 – 9/30/11 and the New Obligation FY’12 – 10/1/11 In most cases the total of these two numbers is the number shown on the funding allocation document. (Would not be if you have carryover in access of the 10% allowed and a waiver was not requested)

All Three Forms: Federal Funds 2/23/2019 Notice how the figures agree on the funding allocations, Area Plan budget and summary of obligations. Insert Text

Summary of Obligations: Federal Funds 2/23/2019 The total obligation for the year minus the total spending shows the unplanned or planned carryover. If spending is higher than the obligation and amendment is needed. Make sure the planned carryover is less than or equal to the amount allowed on the Funding Allocations. This is a good estimate of what the allowed carryover will be for the next fiscal year. The actual carryover allowances are issued as part of the funding allocations document. You can submit an Area Plan amendment at any time during the year to show the planned spending of these funds in the current fiscal year.

Summary of Obligations & Remittance: Federal Funds 2/23/2019 The information from the Summary of Obligations is used to develop the remittance sheet. The unadvanced balance from VDA and the New Obligation FY’11 – 9/30/11 equals the balance 9/30/11 on the remittance sheet

Summary of Obligations & Remittance: General Funds 2/23/2019 Same for General funds - the information from the Summary of Obligations is used to develop the remittance sheet. Notice the fiscal year and date – FY2012 – 7/1/11 These funds must be spent by June 30, 2012.

Summary of Obligations & Remittance: General Funds 2/23/2019 FY’13 general funds – notice the fiscal year and date on the remittance sheet. These funds cannot be requested or spent prior to July 1, 2012. They are grayed out on the remittance sheet.

AP Budget: Spending Requirements Review 2/23/2019 This page is similar in the Area Plan budget and aging monthly report (AMR). It is designed to check federal spending requirements. Cells are highlighted when requirements are not met. For FY’13 CLP will be coming off. Enter the planned expenditure of general funds to be used for services under a non Older Americans Act alternative sliding fee scale. If the sliding fee scale does not meet OAA requirements, then the general funds spent for this service cannot be used as match. We need to know this so we don’t show them when we submit our reports to AoA. Enter the FY 2000 Title III-B Expenditures in the LTC Ombudsman Program – The checks the maintenance of effort requirement for the ombudsman program. Let’s look at what requirements are being checked.

Requirements – Preparation & Administration 2/23/2019 Requirements – Preparation & Administration No more than 10% of your Title III spending can be used for preparation & administration. The preparation & administration percentage is calculated using Titles III- B, III-C(1), III-C(2), III-D and III-E. However, spending can only be charged to Titles III-B, III-C(1), III-C(2) and III-E.

Requirements – Priority Services Spending 2/23/2019 Requirements – Priority Services Spending You must spend at least the following percentages from your Title III-B funds: 15% on access services (care coordination, CRIA, transportation) 5% on in-home services (checking, adult day care, chore, home health, homemaker, personal care, residential repair and renovation) 1% on legal assistance

2/23/2019 Requirements – Match Title III-B and C Services – 85% federal / 5% state / 10% other non-federal resources Title III-E Services - 75% federal / 25% other non-federal resources Preparation & Administration – 75% federal / 25% non-federal resources There is no match requirement for Title VII – Ombudsman and Elder Abuse The federal share is computed on the total budget. If you have $100 federal dollars and the match is 75/25, the total budget would be $134. Even though there is no match requirement on Title VII, there is a maintenance of effort provision that states you must spend from all sources no less than the expenditures for FY’ 2000.

Aging Monthly Report Monthly report for: Title III-B, C-(1) and C(2) 2/23/2019 Aging Monthly Report Monthly report for: Title III-B, C-(1) and C(2) Title III-E & Title III-E Grandparents VICAP CCEVP Respite Care Initiative Program Community Living Program (CLP) Money Follows the Person (MFP) CLP and MFP will be coming off the report for October 1st. There is also an AMR-OC for other contracts – funds that are not provided to all area agencies – i.e. Title V, guardianship and for contractors other than area agencies use the report. The AMR-ARRA is still used for CDSMP grant reporting.

Aging Monthly Report All information is cumulative (year-to- date) 2/23/2019 Aging Monthly Report All information is cumulative (year-to- date) Data can be entered into blue cells Yellow highlighted cells need attention Form is designed to total columns, etc. and to populate cells once expenses are entered.

AMR – Summary Page First tab on the report 2/23/2019 AMR – Summary Page First tab on the report Enter the agency name, PSA number, month and year of the report from the drop down menu. That is all you have to enter. It populates your payment request from the Request Page. Notice the notes certification at the bottom of the page. If your cash requested exceeds the 30/60 day level calculated, a statement of explanation must be included in the e-mail transmitting the report. This report must be submitted by the close of business no later than the 12th of the following month from an authorized e-mail address on file with the Department. If the 12th is not a state business day, reports will be accepted on the next work day. The Department reserves the right to delay payment for late reports. By submitting this report, the agency certifies, that to the best of their knowledge and belief, this information is true, correct, and a complete statement prepared from the books and records of the agency in accordance with applicable instructions, except as noted. Contractor information form is required for any change in who is authorized to submit the report.

AMR – Requirements Page 2/23/2019 AMR – Requirements Page Same as the Area Plan Budget

AMR – Service Pages Title III Title III-E Title III-E Grandparents CLP 2/23/2019 AMR – Service Pages Title III Title III-E Title III-E Grandparents CLP VICAP CCEVP Respite Care Initiative Each service page has a place for approved budget. On the Title III and Title III-E Grandparents page it is to the far right. Make sure you fill in this information with the latest approved budget. They are used to calculate the 30 and 60 day funding levels on the request page. Title III federal funds is 60 days and General funds and other federal grants is 30 days. Make sure to include units of service and number of persons served on your reports.

2/23/2019 AMR – Service Pages Fee for Service/cost sharing is required for all new general fund dollars appropriated since fiscal year 1996 (July 1, 1995) except funds appropriated for home delivered meals and ombudsman. Expenditures are to be reported on a modified accrual basis. Make sure some fees are being collected and spent for general fund in-home services and/or transportation to meet this requirement.

2/23/2019 AMR – Request Page Unencumbered cash on hand at the AAA at beginning of contract comes the obligations page. It needs to be revised once the audit figures are available. Cash Received Y-T-D should agree with the grant to date payment on the remittance sheet.

AMR – Request Page Line 16 is the amount of payment calculated. 2/23/2019 AMR – Request Page Line 16 is the amount of payment calculated. Line 17 – Cash Requested – you must fill in this line to receive a payment. If line 17 is more than line 16, you must provide an explanation in the e-mail when transmitting your report. AMR Expenditures vs Budget is sent out quarterly

Voluntary Contributions & Fee for Service / Cost Sharing 2/23/2019 Voluntary Contributions & Fee for Service / Cost Sharing Title III requires that all participants be allowed to voluntarily contribute to the cost of the service they receive. The OAA permits fee for service/cost sharing for all services except: care coordination, CRIA, congregate and home delivered meals, long-term care coordinating activity, PIE, legal assistance, elder abuse and ombudsman.

Voluntary Contributions & Fee for Service / Cost Sharing 2/23/2019 Voluntary Contributions & Fee for Service / Cost Sharing Income is based on a self-declaration of income by the individual. Fee for service/cost sharing is not allowed for individuals whose income is at or below the poverty line. Fees charged are based on the Federal Poverty/VDA Sliding Fee Scale.

Voluntary Contributions & Fee for Service / Cost Sharing 2/23/2019 Voluntary Contributions & Fee for Service / Cost Sharing Voluntary contributions and fees collected are to be: used to support the program from which they are generated; and spent in the year in which they are collected. Services pages for Title III and III-E have cells for voluntary contributions collected and fees collected. You need to show this information as they are reported to AoA on the Annual NAPIS Report.

E-mail – jane.snead@vda.virginia.gov 2/23/2019 Questions? E-mail – jane.snead@vda.virginia.gov (804) 662-9329