Workforce Investment Act WIA Youth Service Providers

1
Workforce Investment Act (WIA)Youth Service
Providers

• Department of Family and Support Services (FSS)
• Fiscal Technical Assistance Workshop
• April 6-8, 2009
• Kennedy King College
• 6301 S. Halsted Chicago, IL 60621
• Budgets/Budget Revisions, Vouchering and
  Close-Outs

Richard M. Daley Mayor
2
Website For Workforce Investment Act Forms and
Instructions

• http//CYS.mycopa.com
• Click Youth Tab
• Click Workforce Investment Act (WIA) Link
• Click Documents Link
• Click WIA Finance Form and Instructions Link
• Click the Link for the Form or Instructions
  needed

3
Budget

• Budget Forms
• - Form 1 Budget Summary
• - Form 2 Personnel Budget
• -2A, 2B or 2C if needed
• - Form 3 Non Personnel Budget
• - Narrative Justification

4
Budget Form 1

• Purpose
• - To summarize by item of expenditure the total
  budget of the program funded by in whole or
  in part with WIA funds and to specify the share
  of total cost charged to the WIA program and
  the share of total cost charged to other
  matching or supplemental funding source(s).
• Note
• - Show both the expenses that will be paid with
  WIA funds and those that will be paid for
  with other share.

5
Complete Budget Form 1

• Form 1 has three (3) sections
• - Header
• - Body
• - Signatures

6
Completing Budget Form 1 Header Section

• Fill in the following sections
• A. Name of agency
• B. City vendor code assigned to agency
• C. Program name
• D. Department (Completed by FSS)
• E. Funding Strip (Completed by FSS)
• F. Purchase order number (PO )

7
Completing Budget Form 1 Header Section cont.

• Fill in the following sections
• G. PO Term (Completed by FSS)
• H. Award Allocation The amount of the
  contract

8
Completing the Body of Budget Form 1

• Column 1 Items of Expenditures and examples of
  cost.
• Personnel Cost (0005) - Salaries, Stipends,
  Overtime,
• Salary Adjustment, and Bonuses.
• Fringe Benefits (0044) Life Insurance,
  Workers Compensation, Health Insurance,
  Unemployment Insurance, Dental Plans, and
  Medicare.
• Work Experience Cost (0070) Work Experience
  Cost.
• Operating/Technical Cost (0100) Accounting,
  Auditing, Legal, Publications, Rental of
  Property and Equipment, Repair/Maintenance of
  Property and Equipment, Utilities, Telephone,
  Local Transportation, Postage, Advertising,
  Meeting cost, Reproduction, Dues, Memberships,
  Messenger Services

9
Completing the Body of Budget Form 1 Continued.

• Professional and Technical Services (0140)
  Consultants and Subcontractors.
• Material and Supplies (0300) Stationery and
  Office Supplies, Tools, Materials and Supplies,
  Books and related materials.
• Equipment (0400) Special Purpose and General
  Purpose
• Special Purpose used only for research,
  medical, scientific or technical activities
  (Microscopes and x-Ray machines).
• General Purpose - Not limited to research,
  medical, scientific or technical activities
  (Office equipment and furnishings, telephone
  networks, information technology equipment and
  systems, air conditioning equipment,
  reproduction and printing equipment, and motor
  vehicles.

10
Completing the Body of Budget Form 1 Continued.

• Note
• 1. OMB CRCULAR A-122 Revised defines
  Equipment as an article of non-expandable,
  tangible personal property having a useful life
  of more than one (1) year and an acquisition cost
  which equals or exceeds the lesser of the
  capitalization level established by the
  organization for financial statement purposes, or
  5,000.00.
• 2. Equipment purchase with a cost of 1,000.00
  or more must be tagged by FSS.
• 3. Equipment purchase of 5,000.00 or more
  require prior approval and must be tagged by
  FSS.
• Other Program Cost (0900) Expenses that do
  not fit in the other account categories.

11
Completing the Body of Budget Form 1

• Complete Budget Form 2 and the related forms 2A,
  2B and 2C if necessary.
• Complete Budget Form 3.
• Note
• - The electronic version of the budget forms
  will automatically transfer the personnel and
  fringe benefits amounts from the linked Form 2
  and non- personnel amounts for the individual
  line items from the linked Form 3 to the body of
  Form 1, completing columns 3-6.

12
Signature Section of Budget Form 1

• Authorized person signs for the agency in blue
  ink.
• City Authorization - signed by City staff.
• Note
• - Budget is not approved until signed by
  City of Chicago issuing department

13
Budget FORM 2

• Purpose
• - The purpose of this form(s) is to estimate
  the total personnel costs the subrecipient
  expects to incur in operating its WIA program
  and to provide a brief summary of the job
  responsibilities for each budgeted position.
• Note
• - If the entire personnel budget wont fit on
  one form, please complete additional forms as
  necessary. The electronic version of the budget
  form will automatically transfer the personnel
  and fringe benefits amounts from the linked
  Forms 2, 2A, 2B and 2C to the body of Form 1.
  This step will complete columns 3-6 for personnel
  and fringe benefits only on FORM 1.

14
Completing Personnel Budget FORM 2

• Personnel Budget FORM 2 consist of three
  sections
• - Header Information
• - Personnel Allocation
• - Fringe Benefit Allocation

15
Completing Personnel Budget FORM 2 Header
Information

• Fill in the following sections
• A. Name of Agency
• B. Department (Completed by FSS)
• C. Program Name
• D. Federal Identification Number

16
Completing Personnel Budget FORM 2 Personnel
Allocation

• Column (1) Positions/Titles
• List all positions needed to run the WIA
  program.
• Column (2) Employee Name
• Provide the name of all employees needed to
  run the WIA program.
• Column (3) Number of positions
• For each position listed in column (1) indicate
  number of positions to be funded.

17
Completing Personnel Budget FORM 2 Personnel
Allocation Continued

• Column (4) Yearly Rate
• - For each position listed in column (1)
  indicate the Yearly salary rate.
• Column (5) of Time Spent on Program
• - For each position listed in column (1)
  indicate the percentage () of time to be
  spent on the program
• Note
• - The purposed percentage should be supported by
  your agencys Cost Allocation Plan (CAP)

18
Completing Personnel Budget FORM 2 Personnel
Allocation Continued

• Column (6) Total Cost
• - Column (3) X Column (4) X Column (5)
  position X rate X time spent on program.
• Note 1
• - The electronic version of the budget form
  will automatically calculate the personnel and
  fringe benefits total cost column (6) on the
  linked Form 2, 2A, 2B and 2C and transfer to the
  body of Form 1. This step will complete columns 6
  for personnel and fringe benefits only on FORM 1.
  If you intend to pay bonuses, please list the
  bonus amount for each employee separately from
  their salary, directly below the salary.
• Column (7) WIA Share
• - Please indicate the amount of total salary
  cost column (6) to be paid with WIA funds
• Note 2
• - Salary and Bonus Limitation (US DOL TEGL
  05-06)
• 2008 Limit - 172,200.00 excluding Fringe
  Benefits.
• 2009 Limit - 177,000.00 excluding Fringe
  Benefits.

19
Completing Personnel Budget FORM 2 Personnel
Allocation Continued

• Column (8) Brief Summary of Job Responsibilities
• - Describe briefly the duties and
  responsibilities associated with each
  position listed in Column (1)
• Line (9) Subtotals
• - The form will automatically calculate the
  subtotals for each column.

20
Completing Personnel Budget FORM 2 Fringe
Benefits Allocation

• Line (10) F.I.C.A Medicare
• - The electronic form will automatically
  calculate total cost. The agency should
  provide the amount of total cost that will be
  charged to the WIA program.
• Line (11) State Unemployment Insurance
• - Provide the amount of total cost column (6)
  and the amount of total cost to be charged to
  the WIA program.

21
Completing Personnel Budget FORM 2 Fringe
Benefits Allocation Continued.

• Line (12) Workers Compensation
• - In columns (7) and (6) show the share of this
  total to be charged to WIA and the total
  State Workers Compensation Insurance Cost
  respectively.
• Lines (13 14) Other
• - To provide any other employer expenses or
  benefits the agency will offer its
  employees. In columns (6) and (7) show the
  total cost and the WIA share for each benefit
  listed.
• Note
• - Agency should check with FSS to determine
  whether additional benefit(s) it whishes to
  offer are WIA eligible expenses.

22
Completing Personnel Budget FORM 2 Fringe
Benefits Allocation Continued.

• Line (15) Total Fringe Benefits
• - The electronic version of the form will
  automatically calculate total cost and WIA
  share and transfer to Budget FORM 1 account
  0044.
• Line (16) Total Personnel Cost
• - The electronic version of the form will
  automatically calculate total cost.

23
Non-Personnel Budget FORM 3

• Purpose
• - The purpose of this form is to estimate
  and justify the non-personnel line item
  amounts to be transferred to the Budget
  Summary FORM (1).

24
Completing Non-Personnel Budget FORM 3

• The Non-Personnel Budget FORM 3 consists of two
  sections
• - Header
• - Non-Personnel Allocation

25
Completing Non-Personnel Budget -FORM 3 Header
Information

• Fill in the following sections
• A. Agency Name
• B. Department Name
• C. PO Term

26
Completing Personnel Budget FORM 3
Non-Personnel Allocation

• Column (1) and (2) Item of Expenditures and
  Account Numbers
• - These sections are pre-filled by FSS
  and are lock for editing.
• Column (3) Total Cost
• - Indicate the total amount of funds
  budgeted for each item of expenditure
  specified in Column (1).

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Completing Personnel Budget FORM 3
Non-Personnel Allocation Continued

• Column (4) WIA Share of Total Cost
• - Indicate the share of the total cost listed
  in Column (3) that will be paid using WIA
  funds.
• Column (5) Line Item Description and
  Justification.
• - Each amount of budgeted funds listed in
  Column (4) must be justified.
• Note
• - Show all calculation (add additional sheet if
  necessary). Include quantities and unit cost
  wherever possible. The electronic version of the
  Budget FORM 3 will automatically transfer the
  non-personnel amounts from the individual line
  items to the body of FORM 1.

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Required Narrative to Justify WIA Non-Personnel
Cost

• Purpose
• - The purpose of this narrative is to explain
  in detail each line item of expenditure on
  the Non- Personnel budget FORM 3. The description
  will include what will be paid for, any
  calculations that where used to determine the
  cost and how the cost are allowable, necessary,
  reasonable and allocable (attach additional
  sheets if necessary.)
• Note
• - The Budget Narrative is required and the
  budget should not be turned in without it!
  The budget will not be approved until the
  narrative is submitted.

29
Budget Common Challenges and Key Pointers

• Common Challenges
• Math errors
• Lack of sufficient and/or clear justification
• Key Pointers
• Prepare a good cost allocation plan
• Stay within original line-item budgets
• When the need arises, request a budget revision

30
Budget Revision FORM 1A

• Purpose
• - Summarize by item of expenditure the
  revised total budget of the program to be
  funded in whole or in part with WIA Youth
  funds.
• Note
• - to complete FORM 1A, fill in the header
  information and column (3) on the form only.
  When FORMS 2 and 3 are completed the links on
  those forms will automatically complete
  column (4) and (5).

31
Completing Budget Revision FORM 2 and 3

• Budget Revision FORMS 2 and 3 are completed the
  same way the original budget FORMS 2 and 3 were
  completed.
• Note
• - The budget revision FORMS 2 and 3 are
  linked to both Original Budget FORM 1 and
  the Budget Revision FORM 1A. They are the
  same forms used for the Original budget.

32
Budget Revision Dos

• Dos
• 1. Monitor expenditure rates (Overall
  Line-item) to determine variances from
  original levels.
• 2. Request Budget Revisions as soon as
  deemed necessary (No Limit!).
• 3. Provide a compelling justification

33
Budget Revision Donts

• Donts
• 1. Dont wait until the award has expired
  to request a budget revision.
• 2. Dont shift dollars originally budgeted
  for direct services to line items
  benefiting non-direct services
• 3. Dont assume that the budget revision will
  be automatically approved by exceeding
  line items before official approval.
• 4. Dont change the original share number from
  the numbers that were approved on the
  original or any approved budget revision.

34
Vouchering

• Voucher Forms
• - Summary Reimbursement Voucher Form
• - Form 1 Youth In/ Out of-School
  Monthly Voucher
• - Form 2 Detail of Salaries and Wages Paid
  by Contractor
• - Form 3 Detail of Project Expenditures,
  Excluding Wages

35
Summary Reimbursement Voucher FORM

• Purpose
• - The purpose of this form is to
  comprehensively track the total costs the agency
  incurs in operating its WIA Youth programs by
  funding source (i.e. In-School or Out-of-School)

36
Completing Summary Reimbursement Voucher Form

• Leave CV Blank ( Comptroller use only )
• Complete Header Portion of Form
• Contractor Name
• Project Title
• Address of Project
• Phone Number of Person completing Form
• Federal Employer Identification Number (FEIN)
• Invoice Number
• Invoice Period
• Original Submission / Resubmission
• Enter Appropriation Number ( if Know)

37
Completing Summary Reimbursement Voucher Form
Continued.

• Enter the Monthly Request ( i.e. In or Out of
  School )
• Enter the Approved Budget Amounts
• Enter Year to Date Amounts ( Included Current
  Month)
• Enter Available Balance
• ( Approved Budget minus Year-to-Date Expenditures
  )
• Complete Agency Certification
• Have authorized person sign form.
• Note
• Leave sections for Comptrollers use only, blank.

38
Voucher FORM 1

• Purpose
• - The purpose of this form is to summarize by
  line item the total cost the agency incurs, the
  year to date costs incurred and the available
  balances per line item.

39
Completing Voucher FORM 1

• Complete the header of the form.
• Agency Name, Contact Person, Agency Telephone
  Number, Voucher Number, PO Number, Contract
  Period, and Voucher Period.
• Enter the approved line item budgets in column
  number 1.
• Enter the actual expenditures being requested for
  reimbursement in column 2.

40
Voucher FORM 1 continue

• Enter the Year-To-Date expenditures in column 3.
• Including the current amount being requested.
• Subtract YTD Request (column 3) from the Approved
  Budget (column 1) to get YTD Available Balance
  (column 4).

41
Voucher FORM 2

• The purpose of this form
• -Track the total personnel costs the agency
  incurs in operating its WIA Youth Program.
• - Provide a brief summary of employee
  reimbursement for each budgeted position.
• Complete the header of the form
• A. Agency Name
• B. Date Submitted
• C. PO Number
• D. Invoice Period
• C. Invoice Number

42
Voucher FORM 2 continue..

• Body of Voucher Reimbursement
• (F) Check Date
• (G) Check Number Fill in employees check number
• (H) Employees Name Fill in employees full
  name
• ( I ) Account Code Fill in account code number
  0005
• (J ) Budgeted Title Name of title budget for
  this position
• (K) Gross Salary Fill in the employees Salary
  (Per pay period)
• (L) To Project - of employees salary to be
  charge to WIA.
• (M) Total Amount Gross Salary X To Project

43
Voucher FORM 3

• The purpose of this form is to track the total
  Non-Personnel costs the agency incurs in
  operating its WIA Program.
• Complete the header portion of the
  form Agency Name, Date submitted, PO Number,
  Invoice Period, and Invoice Number
• Complete the body portion of the form
• Check Date
• Check Number Fill in the employees check
  number
• Payee Who was paid by this check

44
Voucher FORM 3 continue..

• ( I ) Account Code (any of the following)
• 0044 Fringe Benefits
• 0036 Training / Customized Training
• 0100 Operating / Technical
• 0140 Professional / Third Party Services
• 0300 Material Supplies
• 0070 Work Experience
• 0400 Equipment
• 0900 Other (please specify)
• 0998 Profit ( For Profit Agencies only)
• 0999 Supportive Services
• ( J ) Cost Category Enter from the list above

45
Voucher FORM 3 CONTINUE..

• ( K ) Amount of Check - Total amount of the
  check
• ( L ) to Project Amount to be reimbursed by
  WIA Program
• ( M ) Charge to Program - Amount of Check X
  To Project
• Hints on completing the voucher forms
• 1. Include PO number on all forms
• 2. Sign in Blue ink
• 3. Dont exceed the individual line items by
  showing negative balances
• 4. Monitor Proactively
• - Total program expenditures
• - Individual line item expenditures
• - Salaries, fringes, materials and supplies
  etc.
• 5. One Voucher is due to FSS 15 days following
  the period vouchering.

46
Award Close-out Process

• Close-out Forms
• - Close-out Summary Form (FORM I)
• - Line Item Detail of Expenditures In-
  School Youth Program (FORM II)
• - Line Item Detail of Expenditures Out-of-
  School Youth Program (FORM III)
• - Property Inventory (FORM IV)
• - Contractors Assignment of Refunds,
  Rebates, and Credits (FORM V)

47
Award Close-out Process Continued

• Close-out Forms Continued
• - Financial Record Retention (FORM VI)
• - Awardees Release (FORM VII)
• Completing FORM I (Close-out Summary)
• Header info Agency name, PO , Address,
  Contact Person, Phone number,
• Fax number, and email address.

48
Award Close-out Process Continued

• Completing FORM I continued
• - Award info This section is linked to FORMS
  II III. Complete FORMS II III and the info
  will roll over to FORM I and all the field
  related to award info will populate.
• Note
• - Read the definitions section for definitions
  of the following categories of award info
• - Final Award
• - Actual Cost
• - Contract Revenue
• - Program Income/Loss
• - The Authorized person sign and date in blue
  ink.

49
Award Close-out Process Continued

• Completing FORM II II (In Out-of-School
  Programs) Line Item Detail of Expenditures
• - There are four (4) columns to be
  completed
• 1. Award Amount
• 2. Actual Program Cost
• 3. Reimbursable cost
• 4. Income/Loss

50
Award Close-out Process Continued

• Award Amount (Column 3) Record your final
  (Approved by FSS) award amount by line item.
• Actual Program Cost (Column 4) Indicate the
  total Actual costs incurred for each line item.
• Reimbursable Cost (Column 5) indicate the
  amount reimbursable costs, both Actual and
  Accrued thru the end of the program.
• Income/Loss (Column 6) The system will populate
  based on the entries in the other three (3)
  columns.
• Note-
• The system will perform all calculations and
  transfer the appropriate numbers to FORM 1.

51
Award Close-out Process Continued

• Completing FORMS IV ( Property Inventory)
• Header Info Agency Name, Contract (PO )
  number, and who prepared the form.
• Inventory Info Tag number, description of
  inventory, any identifying numbers, vendor
  where inventory was purchased condition of
  inventory, purchase date and price, location of
  inventory.
• Note If any property with an acquisition cost
  of 5,000.00 or more and a life expectancy of one
  year or more has been acquired during the grant
  period with WIA funds, the contractors must
  include a property inventory form.

52
Award Close-out Process Continued

• Completing FORMS V (Contractors Assignment of
  Refunds, Rebates, and Credits)
• Complete form V by filling in the agency name
  and address, PO number (Contract ). Read the
  Assignment section and have the authorized
  person sign and date in blue ink.

53
Award Close-out Process Continued

• Completing FORMS VI (Financial Record Retention)
• This form is completed by having the authorize
  person read and sign and date the form in blue
  ink.
• Completing FORMS VII (Awardees Release)
• This form is completed by filling the blanks
  with the total amount of expenses incurred and
  accrued against this contract and then separate
  the total expenses into two amounts
• 1. Amounts already paid by FSS
• 2. Amounts still to be paid by FSS
• Provide as munch detail as possible related to
  the outstanding amounts.
• Have the form signed and dated in blue ink by
  the authorized person.

54
Award Close-out Process Continued

• Key Dates in the Process
• - Forms will be provided around June 1st
• - Forms due back by end of July
• Common Challenges
• - Underreporting of Stand-In-Cost (WIA and
  Non-WIA) with Revenue
• - Discrepancies between Total Close-out Costs
  vs. Total Vouchers
• - Not submitting all Forms
• Key Pointers
• - Regularly reconcile revenue received with
  amounts included in the vouchers

55

• Questions
• Adjourn