1. Submission of the Federal Financial Report, Carryover Request & Reporting of Rebates
Ryan White HIV/AIDS Program Part B Technical Assistance Webinar
June 24, 2015
HIV/AIDS Bureau Division of State HIV/AIDS Programs (DSHAP)

2. DSHAP Mission
To provide leadership and support to States/Territories for developing and ensuring access to quality HIV prevention, health care, and support services.

3. Agenda Opening Remarks/Announcements Heather Hauck Question and Answer
Submission of FFR, Carryover
Brad K. Barney
Programmatic Overview of FFR
Yemisi Odusanya
Reporting of Rebates
Glenn Clark
Closing Remarks

4. Announcements
Heather Hauck, Director Division of State HIV/AIDS Programs HIV/AIDS Bureau

5. Question and Answer Session

6. Federal Financial Reports (FFR)
Brad K. Barney
Supervisory Grants Management Specialist
HIV/AIDS and Rural Health Branch
Division of Grants Management Operations
Office of Federal Assistance Management

7. Agenda FFR Overview EHB Screens & FFR How-To
EHB FFR Components Walkthrough
Requirements for Carryover
Resources
Contacts

8. PMS/EHB Financial Reporting
PMS FFR – Federal Cash Transactions:
Must be submitted quarterly through PMS and is due within 30 days of the end of the quarter
HRSA (EHB) Interim FFR – 75% Obligations:
Must be submitted annually through the EHBs; due date is 150 days after receipt of final award
Used to report on compliance with Part B 75% obligation requirement
Used to report on total expenditures and obligations from start of award up to 120 days after receipt of final award
The Reporting Requirements section of your NoA states specific due date
HRSA (EHB) Annual FFR – Annual Expenditures:
Must be submitted annually through the EHBs; due date aligned with PMS quarterly due date
Used to report on annual expenditures, annual UOB by funding source, match amounts, and rebates

9. Interim FFR
Interim FFR is solely used to report compliance with Part B 75% obligation requirement
Failure to submit interim FFR, to meet the FFR deadline, or to meet the 75% obligation requirement may result in penalties
Obligations are considered the sum of expenditures and unliquidated obligations
Expenditures – The amount of federal funds expended to date.
Unliquidated Obligations - Direct and indirect expenses incurred but not yet paid or charged to the grant*, including amounts due to subrecipients and contractors.
*Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded.

10. Annual FFR in EHBs
Grantee users with approved privileges complete and submit the FFR online via EHB.
The FFR must be submitted and accepted by HRSA before a carryover can be requested by the grantee.
The FFR(s) must submitted by the deadline(s) specified on the Notice of Award (NoA).
Timely submission of a correct FFR is the first step in the carryover process
Annual FFR must reconcile with PMS (more to follow later)

11. Annual FFR in EHBs
Grantees will receive an notification reminding them to submit the FFR 30 days before the due date.
The FFR must submitted by the deadline specified on the Notice of Award (NoA). Failure to submit timely, accurate FFRs will result in denial of carryover requests
FFRs that are returned to the grantee for changes must be resubmitted and accepted to be considered complete. A delay in the resubmission of a returned FFR will cause delays to, and possibly denials of, carryover requests
In order for an FFR to be accepted, the Annual FFR must reconcile with PMS charges and disbursements

12. Annual FFR Submission Schedule
BUDGET YEAR END DATE
+90 DAYS TO LIQUIDATE OBLIGATIONS
ANNUAL REPORT DUE
Jan. 30, Apr. 30, July 30, or Oct. 30
(Same as PMS Reporting Dates)
August 31
November 30
January 30
September 30
December 30
October 31
February 28/29
April 30
December 31
March 30
January 31
May 30
July 30
March 31
June 30
May 31
August 30
October 30
July 31

13. Financial Reporting Role
Individuals at the grantee organization responsible for submitting the FFR to HRSA must register as the Financial Reporting Administrator (FRA)
By default, the project director will not have access to the FFR
Access to the FFR must be approved by the Financial Reporting Administrator or user with Administer FFR privileges

14. Accessing FFR in EHB
Select the Grants Tab

15. Grant Portfolio List
Select Grant Folder

16. Accessing FFR: Grant Folder
Select Work on Financial Report

17. Submissions: FFR

18. Start FFR

19. X07 FFR

20. This line cannot be used on the annual FFR
Transaction Section
10d. – Populated from EHBs- this is the total authorized amount and includes any carryover funds
This line cannot be used on the annual FFR

21. Transaction Section 10g. & 10h. – EHBs will calculate value
Cost sharing/matching requires completion of
10j. (ADAP Supplemental/State Match)

22. FFR – Program Income

23. Enter rebate and requested UOB reduction amounts, if any, here.
FFR UOB Breakout
These amounts will auto populate based on the awarded amounts reflected on your Notice(s) of Award
These amounts are the unobligated balances of any funds previously carried over, and not the amount of funds you plan to carry over!
Enter rebate and requested UOB reduction amounts, if any, here.

24. FFR – Carryover Disposition
This represents the total UOB from all sources, and may include some amounts that are not eligible for carryover

25. Enter any clarifying remarks here.
FFR – Remarks
Enter any clarifying remarks here.

26. Select Attach to upload a document
Supporting Documents
Select Attach to upload a document

27. Carryover Request Requirements for Ryan White Part B grantees
Brad K Barney
Supervisory Grants Management Specialist
HIV/AIDS and Rural Health Branch
Division of Grants Management Operations
Office of Federal Assistance Management

28. Objectives Review carryover process
Identify key components of a successful carryover request
Highlight special aspects of Ryan White Funding and important deadlines
Flag common pitfalls

29. Part B Carryovers Carryover Key Points
The carryover request may either be submitted along with the FFR, or may be submitted separately
If submitted separately, the carryover request must be submitted within 30 days of the FFR submission
The carryover request must identify the source of the unobligated funds (Base, ADAP, MAI, etc.)
Some funds cannot be carried over, such as Part B Supplemental, Emerging Communities, and prior-year unexpended carryovers
The carryover cannot be processed until the FFR and Payment Management System amounts are reconciled, and the annual FFR accepted at HRSA

30. Prior Approval Requirement
Carryover of funds requires HRSA prior approval
Process:
HRSA Program Staff:
Assess compliance with program specific requirements
Determine eligibility of carryover based on source and use of funds
Make recommendation to Division of Grants Management (DGMO)
HRSA Grants Management Specialist:
Review the FFR in conjunction with prior Notice of Award (NOA) funding requirements
Reconciliation of the FFR with PMS data
Review of the carryover request justification, budget, and allowable use of funds
Creates the carryover approval NoA or disapproves request
Grants Management Officer – Review and release of NOA

31. Carryover Request Components
Line item budget with details regarding UOB sources and proposed use
Narrative justification of the proposed use of funds in current budget period
Corresponding narrative description of activities not completed and/or reason for existence of unobligated funds

32. Most Common Reasons Carryover Requests are Delayed:
Carryovers
Most Common Reasons Carryover Requests are Delayed:
FFR has not been submitted
FFR was incorrectly submitted and requires revision
Funding source breakout not submitted or properly explained

33. Common Reasons Carryover Request are Disapproved or Reduced:
Carryovers
Common Reasons Carryover Request are Disapproved or Reduced:
Funds are requested for inappropriate items or restricted funds, such as requests for use of funds from restricted sources (EC, ADAP Supplemental, etc.)
Incorrect identification of UOB source
Attempting to carryover funds for multiple years (prior year carryovers)
Carryover request submitted in EHB after required deadline

34. Contacts
Questions specific to your individual grant should be addressed to the Grants Management Specialist identified on your most recent Notice of Award
Current Specialists:
Karen Mayo
Sola Dada
India Smith
Patryce Peden
Payment Management System:
(877)
(Click on contact list)

35. Technical Assistance
HRSA Contact Center: Toll Free: (877)Go4-HRSA; (877) Division of Payment Management System:

36. Presenter
Yemisi Odusanya Senior Program Advisor Division of State HIV/AIDS Programs

37. Final Federal Financial Report
Final FFRs due dates are provided in the NOA - July 30, 2015
Reminders:
Grantee must expend 95% of formula
State Match & ADAP Supplemental Match
Drug Rebates
Unobligated Balance
Carryover Request
Supporting documentation
Rebates reported under “Comments”
Slide is just to reiterate what Brad presented on and highlight some reminders:
1. On time submission – Dates are provided in the NOA, July 30th, 2015/ 12 days after the end date. Illustrated on slide 14
2. Grantees must expend 95% of the formula award (Base & ADAP) or you may incur a penalty.
3. State Match and ADAP Supplemental Match must be included in the FFR accurately
4. Drug Rebates must be included in the appropriate section and in the comment section
5. Accurate Unobligated must be provided in the FFR
6. Carry over request
Expectation of the FFR

38. Unobligated Balances Requirement
HAB Policy Notice 12-02: Unobligated Balances and Carryover Provisions
If UOB of formula award exceed 5%, penalties are imposed:
Future year award is offset by the amount of UOB less the amount of approved carryover
Future year award is reduced by the amount of UOB less the amount of approved carryover
Grantee is not eligible for future year Part B Supplemental award.
Budget Planning Tracking – Quarterly Reviews
Use spreadsheet/year to date variance reports
Reallocation of funding

39. Unobligated Balances Requirement
Unobligated balances of supplemental funds may not be carried over but may be available in a future year, however the same amount of UOB supplemental funds will be reduced from that same future year award.
ADAP Supplemental*
Part B Supplemental
Emerging Communities
*In the event the grantee is unable to spend ADAP supplemental funds due to rebates, they are able to request carryover of those funds

40. FFR Penalties
FFR Penalties Example
FY 2014
Award
Expended
Unobligated
UOB %
Part B Base
$10,000,000
$8,500,000
$1,500,000
15%
ADAP
$20,000,000
$15,000,000
$5,000,000
25%
MAI
$3,000,000
$2,000,000
40%
ADAP Supplemental
$4,000,000
$ 0 0%
Emerging Communities
$1,000,000
$950,000
$50,000 5%
Total
$40,000,000
$31,450,000
$8,550,000
21%
Part B Base for FY 2016 will be offset and decreased by $1,500,000
ADAP for FY 2016 will be offset and decreased by $5,000,000
Grantee will not be able to apply for Part B Supplemental Funding

41. Match Requirement Based on the amount awarded:
State match at $1 for every $5 and increases to $1 in $2 federal funds
ADAP Supplemental Match $1 in $4 federal funds
Reported on Federal Financial Report (FFR)
States that cannot meet their match should contact their PO when final NoA’s are issued
Easier for HRSA to reduce the award during the grant year

42. Match Requirement Match Summary State Match $________
ADAP Supplemental Match - $_____________
Total Match Requirement - $___________
Total is required in the recipient share section of the FFR. The breakdown between state match and ADAP supplemental match must be listed in the comment section of the FFR.

43. Carryover Request
Grantee with Unobligated Balance from the following funding sources may request carryover:
Part B Base Formula Funds
Part B ADAP Funds
Minority AIDS Initiative (MAI) Funds*
*MAI funds are not subject to statutory penalties/restrictions regarding UOB.
MAI carryover funds can only be used towards MAI activities.

44. Programmatic Requirements
Timeline of Submissions
Requirement
Deadline Submission
FY 2014 UOB Estimate and Carryover Request
*Must have already been submitted and approved by PO
January 31, 2015
FY 2014 Final FFR
July 30, 2015
Carryover Request must be submitted via Prior Approval Portal
*FFR and PMS must be reconciled before PO approval.
August 30, 2015
If a grantee does not submit an estimated carry over request they cannot request a carryover request. They can even submit an estimate of $0. This requirement does not apply for MAI.

45. Carryover Request Requirements
UOB Estimate Submitted
FFR & PMS are reconciled
Approved FFR
Carryover request and supporting documentation is complete
Grantees are required to submit a UOB estimate even if it is zero $.

46. Carryover Request Content
Source of UOB Funds
Justification of funds not being spent during grant year
Proposed use of carryover funds
Quantified Budget Justification
Capacity to utilize funds
Refer to the FY 2012 Carryover letter dated July 31, 2012.
Source-Admin, direct services (including specific core medical and support services), ADAP, consortia, clinical quality management, planning and evaluation
Justification such as grantee/provider staff vacancies, contracting or provider start-up delays, clients assessing services, availability of other funding sources
The carryover request must:
Reflect an adequate plan, provide a quantified budget/justification for use of funds, be consistent with the grantee’s current priorities, provide a clear explanation of UOB Sources, document the grantee’s capacity to spend the funds
Proposed use-Priority to should be given to providing services; grantees are not allowed to use carryover funds for administration. The proposal should identify the (1) planned service/activity, (2) budgeted amount, (3) # of clients to be served, (4) # of services units (5) Is this a New, Expanded or Continuing Service? Are Any a One-Time Planned Expense?

47. Tracking and Reporting of Rebates
Glenn Clark
ADAP Advisor
Division of State HIV/AIDS Programs

48. Rebate Policy Medication Rebates:
Should NOT be included on line 10 of FFR
Should NEVER be recorded as an UOB balance on any FFR
Should NOT be included in X07 Allocations or Expenditure Report
ADAP Rebates Policy; #13 of the FAQs

49. Reporting Rebates on Final FFR
Rebates must be reported in two places on the FFR: in the “Ryan White Rebate Funding” section and the “Comments” section.
In the “Ryan White Rebate Funding” section, grantees report:
The Expended Rebate Amount
The Expended rebate amount to be used to reduce UOB

50. Reporting Rebates on Final FFR
In the “Comments” section, grantees report:
Rebate Account Summary
Rebate Revenues: $_____
Rebate Expenditures: $_______
Remaining Rebates Funds: $_______
Comments related to Rebates & UOB:
“The state of xxx is requesting that $ _____ of the unobligated balance be reduced by $____ of the obligated rebates funds and that such amount be carried forward to the next budget year.”

51. Technical Assistance Resources
Webinar available for download
HAB policies on tracking reporting and use of rebates
X07 Notice of Award
Your project officer
Your grants management specialist

52. Contact Information
Glenn Clark
ADAP Advisor, DSHAP
Phone: (301)

53. Question and Answer Session

54. Feedback