Department of Veterans Affairs Homeless Providers Grant and Per Diem Program

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Department of Veterans Affairs Homeless Providers
Grant and Per Diem Program

• Robert Gegan
• Auditor

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VA GPD Capital GrantsSummary of Fiscal Overview
Topics

• VA GPD Regulations
• OMB Circulars
• Draw down procedures
• Reporting Requirements
• Fiscal Closeout of the grant
• Per Diem

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VA GPD Capital GrantsVA GPD Regulations 38 CFR
Part 61

• Permits the funding of up to 65 of the cost to
  acquire, renovate or construct transitional
  housing for homeless veterans
• Will not pay for operational costs or the costs
  of furniture and equipment
• Will pay for equipment built into facility such
  as HVAC and fire sprinklers

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VA GPD Capital GrantsVA GPD Regulations

• How is the cost of acquisition, renovation and/or
  construction determined?
• OMB Circulars A-87 or A-122

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VA GPD Capital GrantsVA GPD Regulations 38 CFR
Part 61

• Audit Report Requirements
• A-133 State, Local and Indian Tribal
  Governments, and Non-Profit organizations
• Administrative Procedures
• A-102 State, Local and Indian Tribal
  Governments
• A-110 Non-Profit organizations
• Cost Determination
• A-87 State, Local and Indian Tribal Governments
• A-122 Non-Profit organizations

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VA GPD Capital GrantsOMB Circular A-133

• Basic Requirements
• Single Audit if over 500,000 in Federal Awards
  are expended within the awardees financial
  reporting period.
• Program Specific Audit may be elected by awardees
  if over 500,000 in Federal Awards are expended
  under only one Federal program and that Federal
  programs laws/regs/agreements do not require a
  financial statement audit.

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VA GPD Capital GrantsOMB Circular A-133

• 2 IMPORTANT Notes
• 1. Schedule of Federal Expenditures
• Is required to be included with Single Audits
• Lists each Federal award and the amount of
  expenditures for the financial reporting period
• Reconciles to the OMB SF 269(s)
• 2. Defines Sub-recipient and Vendor

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VA GPD Capital GrantsOMB Circulars A-102 and
A-110

• IMPORTANT
• Sets forth the following requirements for Federal
  grant awardees
• Financial System Requirements
• Property Disposition Requirements
• Procurement System Requirements
• Financial Reporting (requires SF 269)

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VA GPD Capital GrantsOMB Circulars A-87 and A-122

• Purpose is to determine the cost of Federal
  awards.
• A cost may be charged to a Federal award if it
  meets the following criteria
• Allowable
• Allocable
• Reasonable

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VA GPD Capital GrantsUnallowable Costs

• Unallowable Costs that awardees mistakenly charge
  to the VA GPD capital grant
• Furniture/Equipment
• Costs incurred prior to date of Award
• Costs not associated with VA GPD Veteran beds
• Unsupported Fees/Labor costs

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VA GPD Capital GrantsAllocating Capital Costs

• If the facility is/will house VA GPD Veterans
  along with other clients, then an allocation
  method must be developed to allocate costs that
  is based on a causal beneficial relationship
• Most common allocation methods
• Square Feet
• Number of total clients/beds

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VA GPD Capital GrantsDraw Down Procedures

• Before any funds are drawn do the following
• Ensure the OMB SF 424C (budget) submitted as part
  of the grant application is current, accurate,
  and complete. If not update and send to the VA
  GPD Program Office
• Ensure all other funding is currently available

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VA GPD Capital GrantsDraw Down Procedures

• Acquisition
• Complete the OMB SF 270 and send to the VA GPD
  Program Office, along with a copy of HUD
  settlement statement
• Electronically submit request in the HHS payment
  system
• Advance Payments for acquisition are allowed. A
  copy of the signed sales contract will be
  required along with the OMB SF 270. The VA GPD
  Program Office may also require additional forms

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VA GPD Capital GrantsDraw Down Procedures

• New Construction and Rehabilitation
• Complete the OMB SF 271 and send to the VA GPD
  Program Office, along with a copy of
  HUD settlement statement
• Electronically submit request in the HHS payment
  system
• No advance Payments for New Construction and/or
  Rehabilitation are allowed. The VA GPD Program
  Office may also require additional forms

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VA GPD Capital GrantsReporting Requirements

• Providers are required to report the total costs
  of the project incurred during their financial
  reporting year by submitting the OMB SF 269
• The OMB SF 269 is due within 90 days after the
  end of the Providers financial reporting year
• Upon completion of the Project, an OMB SF 269 for
  the entire period of performance of the award is
  due
• All OMB SF 269s are to be submitted to the VA
  GPD Program Office
• If applicable, A-133 audit reports must be
  completed. The A-133 audit and OMB SF 269s
  should reconcile

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VA GPD Capital GrantsFiscal Closeout of the Grant

• After the facility has passed VAMC inspection and
  the Provider has received their final payment
  request, the VA GPD Program will ensure all OMB
  SF 269s have been received, in addition to any
  other information requested
• All reporting information received is then
  subject to further review and/or audit by the VA
  or any organization assigned by the VA
• If the results of any VA review and/or audit
  determines a Provider overbilled VA GPD program,
  the VA issues a formal letter requesting the
  return of the funds that were the result of an
  overbilling

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VA GPD Capital GrantsPer Diem

• Providers should complete the Per Diem Rate
  Request Form 30 days prior to the date they
  expect to begin housing veterans
• Per Diem Request Forms must be submitted to the
  VA GPD Program Office
• Upon successful completion of the VAMC
  inspection, the VA GPD Program Office will notify
  the Provider, via e-mail and hard copy letter, of
  the approved per diem rate and its effective
  date
• Providers are required to report the total costs
  of the project incurred during their financial
  reporting year by submitting the OMB SF 269

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VA GPD Capital GrantsFinal Thoughts

• All Forms / Guidance / Instructions is posted on
  the VA GPD Providers website
• The VA GPD Office is currently updating some
  processes, therefore
• Please make it a habit to visit the VA GPD
  Providers website on a monthly basis to help
  ensure your organization is using the most
  current forms and following the most current
  processes

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VA GPD Capital GrantsFinal Thoughts

• It is up to the Providers to ensure they have the
  staff that are skilled and experienced in regards
  to the Federal Regulations
• This requires a working knowledge of cost
  accounting principles
• Providers should consult with professionals if
  their current staff does not have the necessary
  experience to properly administer the fiscal
  requirements set forth under the applicable
  Federal regulations

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VA GPD Capital GrantsQuestions?
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Department of Veterans Affairs Homeless Providers
Grant and Per Diem Program

• Michelle Lewis
• Budget Analyst
• Michelle.Lewis1_at_va.gov
• 877-332-0334 (toll free)
• 813-972-7061 (direct)

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• Location of Forms
• SF 270
• SF 271
• Per Diem Rate Request
• SF 269

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Veterans AdministrationGrant and Per Diem

• Providers Website
• http//www1.va.gov/homeless/page.cfm?pg35

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Department of Veterans Affairs Homeless Providers
Grant and Per Diem Program

• Fiscal Forms

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Acquisition

• SF 270

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Request for Reimbursement

• SF 271

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Financial Status Report

• SF 269

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Summary

• Location of Forms
• SF 270
• SF 271
• Per Diem Rate Request
• SF 269

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Questions?