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ALABAMA DEPARTMENT OF ALABAMA DEPARTMENT OF CHILD ABUSE AND NEGLECT CHILD ABUSE AND NEGLECT

PREVENTIONPREVENTION

ACCOUNTING DIVISION ACCOUNTING DIVISION

GRANTEE TRAINING GRANTEE TRAINING

PRESENTATION PRESENTATION

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ACCOUNTING DIVISION ACCOUNTING DIVISION TRAINING PRESENTATIONTRAINING PRESENTATION

VICTOR KORIKO, Accounting ManagerVICTOR KORIKO, Accounting Manager

FELICIA DUMAS, Accounting TechnicianFELICIA DUMAS, Accounting Technician

ASEELAH SALAAM, Staff-AccountantASEELAH SALAAM, Staff-Accountant

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OUTLINEOUTLINE

I.I. PROCESSING PROCEDURESPROCESSING PROCEDURES

II.II. GRANTEE RESPONSIBILITIESGRANTEE RESPONSIBILITIES

III.III. BUDGETBUDGETLine ItemsLine Items

IV.IV. BUDGETBUDGET

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OUTLINEOUTLINE

VI.VI. INELIGIBLE EXPENSESINELIGIBLE EXPENSES

VII.VII. MATCHING MATCHING FUNDS FUNDS

VIII.VIII. FINANCIAL REPORTSFINANCIAL REPORTS

IX.IX. MISCELLANEOUSMISCELLANEOUS

X.X. QUESTIONSQUESTIONS

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PROCESSING PROCESSING PROCEDURESPROCEDURES

FINANCIAL REPORT RECEIVEDFINANCIAL REPORT RECEIVED

REVIEWED BY DCAP FIELD DIRECTORREVIEWED BY DCAP FIELD DIRECTOR

SENT TO DIVISION DIRECTOR FOR SENT TO DIVISION DIRECTOR FOR PAYMENT APPROVALPAYMENT APPROVAL

DIVISION DIRECTOR APPROVES PAYMENT DIVISION DIRECTOR APPROVES PAYMENT AND SENDS TO ACCOUNTING SECTION AND SENDS TO ACCOUNTING SECTION

ACCOUNTING SECTION VERIFIES FEIN, ACCOUNTING SECTION VERIFIES FEIN, ADDRESS , & AMOUNTADDRESS , & AMOUNT

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PROCESSING PROCESSING PROCEDURESPROCEDURES

ACCOUNTING ENTERS GRANT PAYMENT ACCOUNTING ENTERS GRANT PAYMENT INFORMATION INTO FINANCIAL SYSTEMINFORMATION INTO FINANCIAL SYSTEM

VOUCHERS ARE SENT TO THE STATE VOUCHERS ARE SENT TO THE STATE COMPTROLLER’S OFFICECOMPTROLLER’S OFFICE

WARRANTS SENT FROM COMPTROLLER’S WARRANTS SENT FROM COMPTROLLER’S OFFICE TO DCAPOFFICE TO DCAP

ACCOUNTING SECTION MAILS WARRANTS ACCOUNTING SECTION MAILS WARRANTS TO GRANTEESTO GRANTEES

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GRANTEE RESPONSIBILITIESGRANTEE RESPONSIBILITIES

RETURN SIGNED CONTRACT WITH THE CORRECT RETURN SIGNED CONTRACT WITH THE CORRECT ADDRESS TO DCAP ON TIMEADDRESS TO DCAP ON TIME

SUBMIT BUDGET REVISIONS BEFORE DEADLINE SUBMIT BUDGET REVISIONS BEFORE DEADLINE SUBMIT COMPLETE FINANCIAL REPORTS ON TIMESUBMIT COMPLETE FINANCIAL REPORTS ON TIME SUBMIT CHANGE OF ADDRESS FORMS WHEN SUBMIT CHANGE OF ADDRESS FORMS WHEN

ADDRESS CHANGESADDRESS CHANGES

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GRANTEE RESPONSIBILITIESGRANTEE RESPONSIBILITIES

REFUNDS SHOULD BE SENT WITH FINAL REPORTREFUNDS SHOULD BE SENT WITH FINAL REPORT REFUNDS OF $200 OR LESS CAN BE UTILIZED FOR REFUNDS OF $200 OR LESS CAN BE UTILIZED FOR

SUPPLIES IF GRANT IS AWARDED FOR UPCOMING SUPPLIES IF GRANT IS AWARDED FOR UPCOMING PROGRAM YEARPROGRAM YEAR

SUBMIT FINAL REPORT SHOWING BALANCE HAS SUBMIT FINAL REPORT SHOWING BALANCE HAS BEEN EXPENDEDBEEN EXPENDED

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BUDGETBUDGETLine ItemsLine Items

PERSONNEL /SALARIESPERSONNEL /SALARIES Expenses for all employees receiving compensation Expenses for all employees receiving compensation

from the DCAP funded program.from the DCAP funded program. Personnel who have taxes deducted from their Personnel who have taxes deducted from their

paycheck and/or receive any employee benefits.paycheck and/or receive any employee benefits. PERSONNEL/BENEFITSPERSONNEL/BENEFITS

Employer’s expense for the DCAP funded program.Employer’s expense for the DCAP funded program. FICA, Retirement, Health/Dental Insurance, & FICA, Retirement, Health/Dental Insurance, &

Workman’s CompensationWorkman’s Compensation ACCOUNTINGACCOUNTING

Expenses related to financial reporting and Expenses related to financial reporting and management of the DCAP grant award contract.management of the DCAP grant award contract.

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BUDGETBUDGETLine ItemsLine Items

AUDIT/CPA SERVICESAUDIT/CPA SERVICES Examination or verification of financial records, Examination or verification of financial records,

accounts, and expenditures by a CPA.accounts, and expenditures by a CPA. BACKGROUND CHECKSBACKGROUND CHECKS

Expenses for criminal background checks on Expenses for criminal background checks on employees, volunteers, or other individuals employees, volunteers, or other individuals required to have a background check within required to have a background check within accordance with DCAP policy.accordance with DCAP policy.

CELLULAR PHONESCELLULAR PHONES Cellular phones can be charged to the DCAP Cellular phones can be charged to the DCAP

grant at a maximum of $40. grant at a maximum of $40. Only cell phones used by field staff working on Only cell phones used by field staff working on

the DCAP funded program are allowed.the DCAP funded program are allowed.

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BUDGETBUDGETLine ItemsLine Items

CONSULTANTSCONSULTANTS Expenses incurred to hire contracted Expenses incurred to hire contracted

professionals for the DCAP funded program. professionals for the DCAP funded program. Prior WRITTEN approval must be obtained from Prior WRITTEN approval must be obtained from

DCAP Director unless included in the original DCAP Director unless included in the original grant and approved by the Board of Directors.grant and approved by the Board of Directors.

CURRICULUMCURRICULUM Evidence/research-based curriculum utilized to Evidence/research-based curriculum utilized to

educate and provide knowledge to the program educate and provide knowledge to the program participants.participants.

Must demonstrate impact and effectiveness for the Must demonstrate impact and effectiveness for the population served.population served.

EQUIPMENTEQUIPMENT Expense of purchasing/leasing non-consumable Expense of purchasing/leasing non-consumable

items.items. CAN NOT exceed $499 per item.CAN NOT exceed $499 per item.

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BUDGETBUDGETLine ItemsLine Items

OFFICE SUPPLIESOFFICE SUPPLIES Expense of purchasing supplies for daily office Expense of purchasing supplies for daily office

operationoperation POSTAGEPOSTAGE

Cost to mail or ship items related to DCAP programCost to mail or ship items related to DCAP program PRINTINGPRINTING

Expense to create advertising/marketing programs, Expense to create advertising/marketing programs, brochures, handouts, stationary, or other materials brochures, handouts, stationary, or other materials that support DCAP funded programsthat support DCAP funded programs

All promotional material must have DCAP logoAll promotional material must have DCAP logo

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BUDGETBUDGETLine ItemsLine Items

PROGRAM MATERIALSPROGRAM MATERIALS Items that are used to support the DCAP Items that are used to support the DCAP

funded programfunded program EX: Curriculum, Educational Materials, EX: Curriculum, Educational Materials,

Handouts, etc.Handouts, etc. SPACE RENTALSPACE RENTAL

Expense for administrative office space or Expense for administrative office space or meeting space where the DCAP funded meeting space where the DCAP funded program is conductedprogram is conducted

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BUDGET - BUDGET - Line ItemsLine Items

TTRANSPORT/TRAVELRANSPORT/TRAVEL Expense for travel and overnight stay necessary Expense for travel and overnight stay necessary

to support the DCAP funded programto support the DCAP funded program UTILITIESUTILITIES

Expenses for electricity, water , gas, internet, and Expenses for electricity, water , gas, internet, and cable for facilities of DCAP funded programscable for facilities of DCAP funded programs

VOLUNTEER IN-KINDVOLUNTEER IN-KIND Expenses related to anyone who volunteers for Expenses related to anyone who volunteers for

the DCAP funded programthe DCAP funded program• $20.25/hr Non-Professional$20.25/hr Non-Professional• Market rate should be used for professional Market rate should be used for professional

who volunteerwho volunteer OTHEROTHER

Other expenses must be clearly explainedOther expenses must be clearly explained It’s best to use predefined line itemsIt’s best to use predefined line items Only use if absolutely necessary Only use if absolutely necessary

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BUDGETBUDGET PERSONNEL BENEFITSPERSONNEL BENEFITS

ELIGIBLE EXPENSES FOR REIMBURSEMENTELIGIBLE EXPENSES FOR REIMBURSEMENT• FICAFICA• RETIREMENTRETIREMENT• HEALTH/DENTAL INSURANCEHEALTH/DENTAL INSURANCE• WORKMAN’S COMPENSATIONWORKMAN’S COMPENSATION

INELIGIBLE EXPENSES FOR REIMBURSEMENTINELIGIBLE EXPENSES FOR REIMBURSEMENT• ALL OTHER PERSONNEL BENEFITS ARE ALL OTHER PERSONNEL BENEFITS ARE

INELIGIBLEINELIGIBLE

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BUDGETBUDGETLine Items-Common MistakesLine Items-Common Mistakes

PERSONNEL SALARIESPERSONNEL SALARIES• EXPENSES FOR EMPLOYEES’ TIME WORKED EXPENSES FOR EMPLOYEES’ TIME WORKED

ON DCAP PROJECTON DCAP PROJECT• ONLY HOLIDAYS APPROVED BY STATE OF ONLY HOLIDAYS APPROVED BY STATE OF

ALABAMA CAN BE PAIDALABAMA CAN BE PAID EX: State Of Alabama Approved Christmas Holiday EX: State Of Alabama Approved Christmas Holiday

December 26December 26thth

Grantee Christmas Holiday December 23Grantee Christmas Holiday December 23rdrd, 26, 26thth, & 27, & 27thth

Only December 26Only December 26thth Holiday Hours Can Be Charged Holiday Hours Can Be Charged To ProjectTo Project

The Other Hours Can Be Charged As MatchThe Other Hours Can Be Charged As Match

December

23 December

26 December

27

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BUDGETBUDGET BUDGET REVISION (BR-1 FORM)BUDGET REVISION (BR-1 FORM)

SUBMITTED DURING GRANT YEARSUBMITTED DURING GRANT YEAR• Prevents Spending Over Budget Line ItemsPrevents Spending Over Budget Line Items• Deadline For Revisions Is June 30, 2011 Deadline For Revisions Is June 30, 2011 • Do Do NotNot Wait Till The Last Minute To Submit Revisions Wait Till The Last Minute To Submit Revisions

REVISION THRESHOLDSREVISION THRESHOLDS• 10% - PERSONNEL SALARIES & BENEFITS10% - PERSONNEL SALARIES & BENEFITS• 25% - FOR ALL OTHER LINE ITEMS25% - FOR ALL OTHER LINE ITEMS• BUGET REVISION MUST BE SUBMITTEDBUGET REVISION MUST BE SUBMITTED

PRIOR APPROVAL IS NEEDED BEFOREPRIOR APPROVAL IS NEEDED BEFORE• Exceeding Maximum Revision AmountExceeding Maximum Revision Amount• Adding New Line ItemsAdding New Line Items

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INELIGIBLE INELIGIBLE EXPENSES EXPENSES

PURCHASE OF FUND-RAISING PURCHASE OF FUND-RAISING SERVICES OR ITEMSSERVICES OR ITEMS

EQUIPMENT PURCHASES> $499 FOR EQUIPMENT PURCHASES> $499 FOR ONE ITEMONE ITEM

PER DIEM OR GASOLINE PURCHASESPER DIEM OR GASOLINE PURCHASES

SUPPLANTING OR DUPLICATING SUPPLANTING OR DUPLICATING SALARY OR ANY OTHER EXPENSESALARY OR ANY OTHER EXPENSE

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INELIGIBLE INELIGIBLE EXPENSES EXPENSES

PROMOTIONAL ITEMSPROMOTIONAL ITEMS

PAYMENT FOR WRITING GRANT TO PAYMENT FOR WRITING GRANT TO DCAPDCAP

FOOD AND BEVERAGESFOOD AND BEVERAGES

SALARIES AND/OR BENEFITS DURING SALARIES AND/OR BENEFITS DURING LEAVE WITHOUT PAY, SABBATICALS, LEAVE WITHOUT PAY, SABBATICALS, OR EXTENDED HOLIDAYSOR EXTENDED HOLIDAYS

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MATCHING MATCHING FUNDSFUNDS

MATCHING FUNDSMATCHING FUNDS DCAP is Mandated by Law to Require Matching DCAP is Mandated by Law to Require Matching

Funds-Funds-Code of Alabama 1975 Section 26-16-10Code of Alabama 1975 Section 26-16-10• 50% Match Required50% Match Required• 25% Minimum Cash Match25% Minimum Cash Match

KEEP ALL DOCUMENTATION ON SITEKEEP ALL DOCUMENTATION ON SITE• It will be reviewed during site visitsIt will be reviewed during site visits

ALL MATCH CAN BE CASH, BUT ALL MATCH CAN ALL MATCH CAN BE CASH, BUT ALL MATCH CAN NOT BE IN-KIND.NOT BE IN-KIND.

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MATCHING FUNDSMATCHING FUNDS CASH MATCHCASH MATCH

REAL CASH CONTRIBUTED TO PROJECT REAL CASH CONTRIBUTED TO PROJECT CLEARLY DOCUMENT SOURCECLEARLY DOCUMENT SOURCE

• NONO DCAP Funds DCAP Funds

• NONO State of Alabama General Funds State of Alabama General Funds

• NONO State of Alabama Education Trust Funds State of Alabama Education Trust Funds PROVIDE SUPPORTING DOCUMENTATIONPROVIDE SUPPORTING DOCUMENTATION

• Invoices & Canceled ChecksInvoices & Canceled Checks

• Payroll Register & Pay Check StubsPayroll Register & Pay Check Stubs

KEEP ALL DOCUMENTAION ON SITE. KEEP ALL DOCUMENTAION ON SITE.

IT WILL BE REVIEWED DURING SITE VISITS.IT WILL BE REVIEWED DURING SITE VISITS.

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MATCHING FUNDSMATCHING FUNDS IN-KIND MATCHIN-KIND MATCH

CONTRIBUTIONS OTHER THAN CASHCONTRIBUTIONS OTHER THAN CASH PERSONAL TIMEPERSONAL TIME

• Volunteer Time @ $20.25/HrVolunteer Time @ $20.25/Hr• Professional Time @ Local Market RateProfessional Time @ Local Market Rate

USE OF EXISTING EQUIPMENTUSE OF EXISTING EQUIPMENT• Basis Is The Fair Rental Rate In The MarketBasis Is The Fair Rental Rate In The Market• Allocate Expense To Show DCAP Fair ShareAllocate Expense To Show DCAP Fair Share

USE OF EXISTING FACILITIESUSE OF EXISTING FACILITIES• Basis Is The Fair Rental Rate In The MarketBasis Is The Fair Rental Rate In The Market• Allocate Expense To Show DCAP Fair ShareAllocate Expense To Show DCAP Fair Share

KEEP ALL DOCUMENTAION ON SITE. KEEP ALL DOCUMENTAION ON SITE. IT WILL BE REVIEWED DURING SITE VISITSIT WILL BE REVIEWED DURING SITE VISITS..

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FINANCIAL FINANCIAL REPORTSREPORTS

QUARTERLY REPORT DUE DATESQUARTERLY REPORT DUE DATES November 15, 2011 (1November 15, 2011 (1STST QTR) QTR) February 15, 2012 (2February 15, 2012 (2NDND QTR) QTR) May 15, 2012 (3May 15, 2012 (3RDRD QTR) QTR) July 31, 2012 (4July 31, 2012 (4THTH QTR) QTR)

SEMI-ANNUAL REPORT DUE DATESSEMI-ANNUAL REPORT DUE DATES Continued ProgramsContinued Programs

• February 15, 2012 (Mid-Year)February 15, 2012 (Mid-Year)• July 31, 2012 (Final)July 31, 2012 (Final)

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FINANCIAL REPORTSFINANCIAL REPORTS FFINANCIAL REPORT FORMSINANCIAL REPORT FORMS

INSTRUCTIONSINSTRUCTIONS GENERAL INFOGENERAL INFO BUDGETBUDGET BR-1BR-1 PS-1 PS-1 QFR/SFRQFR/SFR QBE/SBEQBE/SBE

Forms can be downloaded from DCAP Forms can be downloaded from DCAP website. http://ctf.alabama.govwebsite. http://ctf.alabama.gov

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FINANCIAL REPORTSFINANCIAL REPORTS FINANCIAL REPORT FORMSFINANCIAL REPORT FORMS

GE-1GE-1 CM-1CM-1 IKM-1IKM-1 SP-1SP-1 HP-1HP-1 ICP-1ICP-1

Forms can be downloaded from DCAP Forms can be downloaded from DCAP website. http://ctf.alabama.govwebsite. http://ctf.alabama.gov

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http://ctf.alabama.gov/

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FINANCIAL REPORTSFINANCIAL REPORTS

SUPPORTING DOCUMENTATION SUPPORTING DOCUMENTATION COPY OF ITEMIZED INVOICES/RECEIPTSCOPY OF ITEMIZED INVOICES/RECEIPTS

• Identify Items for ProgramIdentify Items for Program CANCELED CHECKSCANCELED CHECKS

• Copy Of Checks & Bank StatementCopy Of Checks & Bank Statement BUILDINGS/EQUIPMENT BUILDINGS/EQUIPMENT

• Formula/Basis To Show How Cost DerivedFormula/Basis To Show How Cost Derived

• Keep Documentation On Site If Used For MatchKeep Documentation On Site If Used For Match

ALLOCATE TO SHOW DCAP FAIR SHAREALLOCATE TO SHOW DCAP FAIR SHARE

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FINANCIAL REPORTSFINANCIAL REPORTS SUPPORTING DOCUMENTATION SUPPORTING DOCUMENTATION

MILEAGE REIMBURSEMENT FORMSMILEAGE REIMBURSEMENT FORMS• Dates And Times Of TravelDates And Times Of Travel

• Total Miles And Rate Total Miles And Rate

• Mileage Rate Eff. 7/1/11-55.5 CentsMileage Rate Eff. 7/1/11-55.5 Cents

• Approval SignatureApproval Signature

PAYROLL TIMESHEETSPAYROLL TIMESHEETS• Employee NameEmployee Name

• Dates And Hours WorkedDates And Hours Worked

• Approval SignatureApproval Signature

VOLUNTEER SIGN-IN SHEETS VOLUNTEER SIGN-IN SHEETS • Volunteer Name Volunteer Name

• Dates And Hours Worked Dates And Hours Worked

• Keep On Site With Match DocumentationKeep On Site With Match Documentation

ALLOCATE TO SHOW DCAP FAIR SHAREALLOCATE TO SHOW DCAP FAIR SHARE

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FINANCIAL REPORTSFINANCIAL REPORTS

PROGRAM YEAR END PROCESSPROGRAM YEAR END PROCESS ESTIMATE EXPENSES FOR FINAL REPORTESTIMATE EXPENSES FOR FINAL REPORT

• Include All Expenses That Will Be Incurred Before Include All Expenses That Will Be Incurred Before Program End Date Program End Date

• Submit Final Report With Supporting Documentation Submit Final Report With Supporting Documentation Once All Information Has Been ObtainedOnce All Information Has Been Obtained

• 11stst Quarter Payment For Upcoming Year Will Be Withheld Quarter Payment For Upcoming Year Will Be Withheld If Final Report Is Not ReceivedIf Final Report Is Not Received

UNEXPENDED FUNDSUNEXPENDED FUNDS• ≤≤ $200 Spend On Supplies For Upcoming Year$200 Spend On Supplies For Upcoming Year

• > $200 Return To DCAP> $200 Return To DCAP

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AUDIT CONFIRMATIONSAUDIT CONFIRMATIONS

Must be requested on agency letterheadMust be requested on agency letterhead Request must include:Request must include:

Agency Federal Identification NumberAgency Federal Identification Number List of Payments to ConfirmList of Payments to Confirm

Processed within three days after receiptProcessed within three days after receipt

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QUESTIONSQUESTIONS