Cooperative Agreement Training STATE FEDERAL PERSPECTIVES Slide
2 Slide 3 COMMUNICATION COORDINATION COOPERATION Slide 4 References
NGR 5-1 NGR = NATIONAL GUARD REGULATION MASTER COOPERATIVE
AGREEMENT (MCA) Slide 5 Army Facilities Programs Air FOMA Army
Environmental Programs RM Air Environmental Programs Mgmt Army
Security CA Air Security CA Army ESS IO&M Air Fire Program
Activities Army C4IM Service 15 Army Sustainable Range Programs
Army Anti-Terrorism Coordinator Learning Appendix Army / Air
OperationsStaff Training Appendix Challenge / Star Base
Construction MASTER COOPERATIVE AGREEMENT MCA Army Distributed
Learning Program Slide 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. Slide 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 Slide 8 STATUTORY AUTHORITY Slide 9
AUTHORITY NGBs specific Statutory Authority to enter into
Cooperative Agreements begins with the United States Constitution.
Slide 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. Slide 11 THE CONCEPT OF THE NATIONAL GUARD COOPERATIVE
AGREEMENT PROGRAM STATE PAYS FEDERAL REIMBURSES Slide 12
COOPERATIVE AGREEMENTS ARE BIG BUSINESS Slide 13 $22,516,479.00
Slide 14 Slide 15 MDNG FY10 MCA Funding Army Appendices
$5,581,879.00 ChalleNGe Program $1,700,000.00 Military Construction
Cooperative Agreement $9,088,000.00 Special Master Cooperative
Agreement $1,641, 000.00 Air Appendices $4,505,600.00
$22,516,479.00 Slide 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) Slide 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) Slide 18 Appointed IAW NGR 130-6,
Chapter 2, para 2-3, in writing with the TAG/Commanders 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 ASSISTANT USPFOs Slide 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 Slide
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 Slide 21 FISCAL LAW
CONCERNS (Three Elements) (Purpose, Time, Amount) The basis
analysis applicable to obligating Federal funds is applicable to
Cooperative Agreements Slide 22 FUNDING APPROVAL FISCAL YEAR Slide
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 Slide 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 Slide 25 Letter to Request MOD
Slide 26 Signed MOD Slide 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 ManagerAsst USPFO, Fiscal Slide 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 Slide 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. Slide 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 Slide 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 Slide 32 Slide 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 Slide 34 SF 270 Slide 35 FISP :
Facilities Inventory And Support Plan Air Facilities 7115 Report
AMSCO : Army Management Structure Code EEIC : Element Of Expense
Code Slide 36 Reimbursement Flowchart Federal PM/RA request
supplies, etc. State Military Department Contracts with Vendor Pays
Vendor Prepares request for Reimbursement and submits to Federal
PM/RA 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 Slide 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 Slide
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 Slide 39 FUNDING APPROVAL FISCAL
YEAR Slide 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? Slide 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. Slide 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 USPFOs certified requests for
reimbursement prior to submitting to the Finance Office for
payment? Slide 43 APPENDICIES Slide 44 Operations & Maintenance
Army - % varies w/FISP Air 100% (Real Property) 75% Slide 45
Environmental Army 100% Air 75% Slide 46 Security Guard Army - 100%
Air 100% Slide 47 Firefighters 100% Slide 48 Army Electronic
Security 100% Slide 49 Telecommunications & Distance Learning
100% Slide 50 AntiTerrorism Program Management 100% Slide 51
Challenge Program Operations 75% (Appendix 1) Staff Training 100%
(Appendix 3) Slide 52 Close-out Slide 53 THE USPFO IS REQUIRED TO
CLOSE OUT THE AGREEMENTS NLT 90 DAYS AFTER THE END OF THE FEDERAL
FISCAL YEAR Slide 54 CLOSE OUT DEFINED When the SMD has submitted
their FINAL request for reimbursement, the Cooperative Agreement/
Appendices are considered closed Slide 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 Slide 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 Slide 57 Slide 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. Slide 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 Slide 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 Slide 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 Slide 62
