1. Cooperative Agreement Training STATE – FEDERAL PERSPECTIVES

3. COMMUNICATION
COORDINATION
COOPERATION

4. MASTER COOPERATIVE AGREEMENT (MCA)
References
NGR 5-1
NGR = NATIONAL GUARD REGULATION
MASTER COOPERATIVE AGREEMENT
(MCA)

5. MASTER COOPERATIVE AGREEMENT MCA
Challenge / Star Base
Army / Air
Construction
Appendix
Appendix
Army
Facilities Programs
Air
FOMA
Operations
Staff Training
Army Environmental Programs RM
Air Environmental Programs Mgmt
Army
Security CA
Air Security CA
Air Fire Program Activities
Army ESS IO&M
Army
C4IM Service 15
Army Sustainable Range Programs
Army Anti-Terrorism Coordinator Learning
Army Distributed Learning Program

6. APPENDIX COMPONENTS
Administration: Provides guidance for any administrative requirements required by the Appendix
State Military Department (SMD) Operating Budget: Provides guidance to the Federal Program Managers/Resource Advisors on how to receive funding for the program.

7. APPENDIX COMPONENTS (CONT)
Authorized Charges: Provides guidance as to the authorized charges allowed under the appendix
UnAuthorized Charges: Provides guidance as to those items that are not allowed to be purchased under the appendix

8. STATUTORY
AUTHORITY

9. AUTHORITY NGB’s specific Statutory Authority to enter into Cooperative Agreements begins with the United States Constitution.

10. AUTHORITY U.S.CONSTITUTION, ARTICLE I, SECTION 8, CLAUSE 16: “TO PROVIDE FOR THE ORGANIZING, ARMING, AND DISCIPLINING THE MILITIA, AND FOR GOVERNING SUCH PART OF THEM AS MAY BE EMPLOYED IN THE SERVICE OF THE UNITED STATES, RESERVING TO THE STATES RESPECTIVELY, THE APPOINTMENT OF OFFICERS, AND THE AUTHORITY OF TRAINING THE MILITIA ACCORDING TO DISCIPLINES PRESCRIBED BY CONGRESS.” NOTE: CONGRESS HAS DELEGATED THIS AUTHORITY TO THE ARMED SERVICES.

11. NATIONAL GUARD COOPERATIVE AGREEMENT PROGRAM
THE CONCEPT OF THE
NATIONAL GUARD COOPERATIVE AGREEMENT PROGRAM
“STATE PAYS”
“FEDERAL REIMBURSES”

12. COOPERATIVE AGREEMENTS
ARE
BIG BUSINESS

13. $22,516,479.00

14. $22,516,479.00

15. MDNG FY10 MCA Funding Army Appendices $5,581, ChalleNGe Program $1,700, Military Construction Cooperative Agreement $9,088, Special Master Cooperative Agreement $1,641, Air Appendices $4,505, $22,516,479.00

16. Organization Players Relationships
FEDERAL STATE
National Guard Bureau Governors Office
USPFO TAG
Financial Mgr (Comp) Resource Mgr
Grants Officer Rep (GOR) Agreement Coord
Program Mgr/Resource Advisors Program Mgr
Facilities Management Off Dir of Installations
(FMO)
Judge Advocates Gen Attorney Gen
Director of Info Mgt Dir of Info Tech
(DOIM)
Asst USPFOs (Property/Finance)

17. ASSISTANT USPFOs Appointed in writing by the USPFO
The USPFO may place conditions upon the appointment, i.e., training
Army National Guard
Real Property (Facility Management Officer)
Air National Guard
Fiscal (Base/Wing Comptroller)
Property (Base/Wing Readiness Management Officer)
Real Property (Base Civil Engineer)

18. ASSISTANT USPFOs
Appointed IAW NGR 130-6, Chapter 2, para 2-3, in writing with the TAG/Commander’s concurrence
Responsible technically and militarily to their Commander or TAG (Title 32)
There is a FIDUCIARY LINK between the USPFO and Assistant USPFOs for statutory and regulatory management of their programs

19. COOPERATIVE AGREEMENT
PROGRAM MANAGERS
(ARNG)
Appointed in writing by the USPFO
Must be Federal employee
Obligates Federal funds IAW Federal laws, regulations
and directives
Coordinates with State finance personnel
State link to NGB-OPR-PMs
Provides financial reports
Prepares input to annual Federal budget
They also have a FIDUCIARY LINK to the USPFO

20. AIR NATIONAL GUARD RESOURCE ADVISORS (ANG)
Appointed by the respective Group/Squadron Commander at the WING
Place orders against the program funds
Responsible for the proper expenditure of funds within laws and regulations
Coordinates with NGB OPMs, GOR, SMD Resource Manager and Wing Financial Manager
They do not obligate funds – No FIDUCIARY LINK to the USPFO

21. FISCAL LAW CONCERNS (Three Elements) (Purpose, Time, Amount)
The basis analysis applicable to obligating Federal funds is applicable to Cooperative Agreements

22. FUNDING
APPROVAL
FISCAL YEAR

23. Funding Master Cooperative Agreement > < 5yr Life
Initial Funding Arrives With Document
Each Appendix Has Own Funding
Needs To Be Approved/Signed By:
JAG
States Attorneys General Office
TAG
USPFO
Copies Forwarded To NGB

24. Following Years Federal Program Managers Submit Funding
Requirements to NGB (USPFO Coord)
Upon Approval – An Agreement Modification
Is Prepared (GOR)
Forwarded to SMD and Federal Program
Managers

25. Letter to Request MOD

26. Signed MOD

27. Formal Subdivision of Appropriated Funds
Congress
Office of Management and Budget
Office of Secretary of Defense
Chief, National Guard Bureau
Army Guard Comptroller
Air Guard Comptroller
USPFO
Program Manager
Asst USPFO, Fiscal

28. Obligations of Cooperative Agreements
Program Manager/Air Comptroller Submits request to setup initial or modify CA
GOR Reviews request/Prepares CA or modification
USPFO and TAG Signature
GOR makes distribution
Federal PM/RA sets up informal ledger, Army PM enters reservation in AFCOS
Federal Accounting ensures obligation is posted in accounting system
SMD Resource Mgr sets up data in State Accounting System

29. Accounting and Tracking of Funds
SMD Should Have Knowledge Of Funds
During The Year.
Federal Program Manager Must Have
Knowledge Of Status Of Funds.
GOR Should Be Maintaining Complete File
On All Appendices.

30. Process
Agreements Are Based On Reimbursement To The SMD For Expenses Incurred In Maintaining the Guard
Methods Of Reimbursement:
Advance Payment - Known Amount Forwarded To SMD On A Designated Schedule
Reimbursement - Monthly Request For Reimbursement For Expenses Which Occurred During The Month

31. STEPS FOR REIMBURSEMENT
Step 1: SMD funds expended
Step 2: SMD submits for reimbursement
Step 3: Federal Program Manager/Resource Advisor must:
Verify documentation for accuracy
Certify charges are valid and are authorized for payment
Step 4: Forward to ARNG (Pay/Exam)/ANG-FM for State Reimbursement

33. Process
Identify Expense As Non-Reimbursable Or Reimbursable (From Appendix Or NGR 5-1 Chapters)
Determine Percentage Of Reimbursement (Appendix,NGR 5-1 Chapters, FISP (Army O&M), Air Facilities 7115 Report
Prepare Request For Reimbursement (SF 270) - Must Be Signed By Federal Program Manager
Forward To USPFO / Or Air Comptroller By
AMSCO / Or EEIC
Copy Forwarded To GOR

34. SF 270

35. FISP : Facilities Inventory And Support Plan
Air Facilities 7115 Report
AMSCO : Army Management Structure Code
EEIC : Element Of Expense Code

36. Reimbursement Flowchart State Military Department
Contracts with Vendor Pays Vendor Prepares request for Reimbursement and submits to Federal PM/RA
Federal PM/RA request supplies, etc.
Federal PM/RA reviews request and certifies Forward request to Federal comptroller
Federal comptroller ensures funds are obligated to cover reimbursement Reimbursement processed through CAPS as EFT Payment
DFAS processes EFT payment to
State Military Department

37. RISK ASSESSMENT Conducted by the Program Manager
Assistance may be available from:
Internal Control Program Administrator
Internal Review
Supervisors, past Program Manager
Must identify vulnerabilities to determine the extent of controls
The risk assessment is not static – it needs continual review

38. DEFINITION OF INTERNAL CONTROLS SAME AS MANAGEMENT CONTROLS
Internal controls are the process that helps ensure
mission objectives are met:
Helps ensure accountability
Does not guarantee success or ensure against waste, fraud or mismanagement, but helps mitigate RISK
Three objectives of internal controls:
Effective and efficient operations
Reliable financial reporting
Compliance with applicable laws and regulations

39. FUNDING
APPROVAL
FISCAL YEAR

40. MANAGEMENT CONTROLS
Determine which programs within your state may generate Program Income.
Validate whether the programs are generating Program Income
Is the Income being submitted to the State Resource Manager?
Has the State Resource Manager used the Income to support the appropriate program that generated the Income?
Has the GOR modified the appropriate Cooperative Agreement and reported the Income in DAADS?

41. MANAGEMENT CONTROLS
Is In-Kind Assistance (IKA) approved by the USPFO as an exception?
Has the CA been modified converting cash contribution to IKA with no change in total value? Validate that any State share is applied on future reimbursement.

42. MANAGEMENT CONTROLS Has advance been collected in a timely manner?
Do requests for reimbursement meet the cost reimbursement rules of allowable, allocable, reasonable and availability of funds?
Has the Federal Program Manager or Assistant USPFO’s certified requests for reimbursement prior to submitting to the Finance Office for payment?

43. APPENDICIES

44. Operations & Maintenance
Army - % varies w/FISP
Air – 100% (Real Property) %

45. Environmental
Army – 100%
Air – 75%

46. Security Guard
Army - 100%
Air – 100%

47. Firefighters
100%

48. Army Electronic Security
100%

49. Telecommunications &
Distance Learning
100%

50. AntiTerrorism Program Management
100%

51. Staff Training – 100% (Appendix 3)
Challenge Program
Operations – 75% (Appendix 1)
Staff Training – 100% (Appendix 3)

52. Close-out

53. THE USPFO IS REQUIRED TO CLOSE OUT THE AGREEMENTS NLT 90 DAYS AFTER THE END OF THE FEDERAL FISCAL YEAR

54. CLOSE OUT DEFINED When the SMD has submitted their FINAL request
for reimbursement, the Cooperative Agreement/
Appendices are considered closed

55. REQUIREMENTS FOR CLOSURE
All items have been received and nothing is on backorder
All services have been performed
All construction contracts are completed and final payment to contractor has been made

56. Federal Program Managers must have all requests for services, supplies, etc. to the SMD Resource Manager
by established cutoff
NLT 30 Sep SMD Resource Manager awards contracts

58. End of Federal Fiscal Year
Need To Closeout Each Appendix
(Use Agreement Modification)
If Appendixes Need To Remain Open
After 30 Dec / Or 90 Days After Termination
Of Appendix – A Request For Extension is Forwarded to USPFO.

59. EQUIPMENT PURCHASED BY THE SMD
Purchased by the SMD under a CA
Title vested with the SMD
SMD uses and manages equipment in accordance with state laws and procedures
Equipment used in the program in which acquired

60. EQUIPMENT PURCHASED THROUGH FEDERAL PROCUREMENT SYSTEM
Equipment purchased by the USPFO or Assistant USPFOs utilizing IKA
Used by the SMD under a CA
Considered Government Furnished Equipment (GFE)
Remains the property of the Federal government

61. EQUIPMENT ACCOUNTABILITY
Government Furnished Equipment is accounted for on Federal property books
The SMD must maintain property records on SMD acquired equipment
The SMD inventories equipment at least once every two years
The SMD must certify property accountability to the USPFO