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

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

3. 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

4. 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

5. 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

6. 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

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

8. 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
Cannot be withheld from your PERs per CNCS policy
Must be paid via invoice process
Emily

9. 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

10. 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.

11. 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

12. 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.

13. 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

14. 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.

15. 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 ….

16. 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.

17. 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:
§    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.

18. 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.

19. 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.

20. We have a few minutes for questions…

21. 2016 AmeriCorps Texas All-Grantee Meeting February 25-26, 2016
March 1-2, 2017
2016 AmeriCorps Texas
All-Grantee Meeting
February 25-26, 2016